Other than the transition rule for RSUs, the final rules apply to compensation attributable to stock options or stock appreciation rights
granted on or after June 24,2011, the date the proposed regulations were published (REG-137125-08).
Institutional investors also are clear in their demand for greater disclosure in proxy statements of executive compensation, particularly concerning stock option and stock appreciation rights
2008 Stock Appreciation Rights
Plan that would increase the total number of stock appreciation rights
("SARs") available for issuance under the Plan by 2,000,000 SARs, from 2,000,000 to 4,000,000.
9m, 80% of which will be in the form of stock-settled stock appreciation rights
and 20% in the form of restricted stock units.
Proportional adjustments will be made to the company's outstanding preferred shares, stock options, stock appreciation rights
, warrants, and equity incentive plans.
Key drivers for this development are the above-mentioned reasons for higher pro forma operating income and the revaluation of stock appreciation rights
, which resulted in a stock compensation benefit of EUR 0.
5m, less the amount paid by Intervest to cash out all outstanding stock options, stock appreciation rights
and stock warrants, and subject to other potential adjustments.
Stock options and SARs relief: Notice 2006-79 states that the transition relief does not extend to stock options or stock appreciation rights
28, 1988) addresses the grant of stock appreciation rights
and phantom stock by a foreign corporation to employees of its U.
Specifically, in the Proxy Statement filed by the Company with the Securities and Exchange Commission on December 5, 2012, the Board of Directors recommends that Hometrust's shareholders vote to approve the Company's 2013 Omnibus Incentive Plan to authorize up to 2,962,400 shares of common stock to be utilized for awards of stock options, stock appreciation rights
and restricted stock awards.
The 2012 Group Five survey included 822 corporate stock plan sponsors with 2,416 stock plans such as stock options, restricted stock, stock purchase, performance shares and stock appreciation rights
The proposed regulations provide the same exemption rules for stock appreciation rights
(SARs) as for NQSOs, generally not treating SARs as deferred compensation if:
Imagine also having to explain that while we account for future cash redemptions of a separately maintained stock appreciation rights
(SAILs) plan, we ignore reporting the similar obligation for future redemptions of the put in the option plan.
5) Finally, the regulations specifically exclude stock options, stock appreciation rights
, stock value rights, awards of restricted property, welfare benefits, benefits provided in connection with certain impending terminations of employment or under a plan established after termination, and excess parachute payments from the scope of section 3121(v).
The base price under all outstanding stock appreciation rights
of the Company, including those issued to non-employee directors of the Company, is being amended and adjusted downward by $20 as of the record date for each unit of stock appreciation rights
outstanding on the record date in connection with the payment of the special cash dividend.