Vesting Schedule


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Vesting Schedule

Schedule setting forth when, and to what extent, options become exercisable or restricted stock or stock units are no longer subject to forfeiture (for example, 20% per year over five years).

Vesting Schedule

The time according to which an option or restricted stock is able to be exercised (in the case of restricted stock, without forfeiture). The vesting schedule is dependent up on the details of the option or restricted stock agreement. See also: Vesting.
References in periodicals archive ?
Those plans generally have tax consequences at the date of exercise or sale, whereas restricted stock usu ally becomes taxable upon the completion of the vesting schedule.
The table below sets out the exercise price and vesting schedule of the options.
Typically, the stock will be subject to a vesting schedule, with the value of the stock at the time of vesting taxed as compensation income.
When working with younger executives, the use of such a service-based vesting schedule can be problematic.
For these employees, Oakland County contributes 5 percent of salary each year, subject to the same seven-year vesting schedule.
This form of vesting schedule was rare in deferred profit-sharing plans.
Diaz, who joined the firm in May of 2011 as Co-Portfolio Manager of Janus' fixed income business, received 22,347 shares of restricted stock that are subject to a four-year vesting schedule beginning April 1, 2012.
The options will be subject to an 18Caemonth vesting schedule pursuant to which 25% shall vest immediately as of the date of grant and a further 25% shall vest every 6 months thereafter until fully vested.
Determination of vesting schedule and attribution method.
The vesting schedule gives members 25% of their share for 0-15 months in the club, 50% for 16-30 months, 75% for 31-45 months, 90% for 46-55 months, and 100% after 56 months.
A distribution based on an incorrect vesting schedule is the type of error that can be corrected under APRS.