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Restricted stock plan
| Глоссарий по налогам |
A stock option plan under which the transferred stock option is subject to restrictions regarding transferability and to substantial risk of forfeiture. restricted stock is includable in the gross income of the employee in the first taxable year in which the rights become transferable or no longer subject to forfeiture.
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Restrictions, английский
Limitations on the use or occupancy of real estate contained in a deed or in local ordinances pertaining to land use.
Substantial, английский
Forfeiture, английский
- Потеря. конфискация.
- The effect or penalty of transgressing the laws.
- The loss of property or a privilege due to breaking a law. for example, a landlord may forfeit his or her property to the federal or state government if the landlord knows it is a drug-dealing site but fails to stop the illegal activity. likewise, a homeowner may lose his house to satisfy irs debts or if the government suspects the home was bought with money derived from criminal acts. the government may seize and sell the property at auction, often far below its fair market value, before the homeowner has been allowed the due process of a trial. if the homeowner is found not guilty, the government is only required to pay back the amount received at auction, and not the market value.
Restricted, английский
Placed on a list that dictates that the trader may not maintain positions, solicit business, or provide indications in a stock, but may serve as broker in agency trades after being properly cleared. traders are so restricted due to investment bank involvement with the company on nonpublic activity (i.e., mergers and acquisitions defense), affiliate ownership, or underwriting activities; signified on the quotron by a flashing "r." a restricted list and the stocks on it should never be conveyed to anyone outside of the trading areas, much less outside the firm. see: grey list.
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Non-qualified stock option, английский
A stock option that does not meet the incentive stock option requirement under us tax law. the spread is taxed as ordinary income.
Joint return, английский
A single return made jointly by husband and wife.
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