restricted stock units
| 13:28 Sep 30, 2005 |
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| English to Hungarian translations [PRO] Bus/Financial - Law: Taxation & Customs / Stock options | |||||||
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| 4 +1 | korlátozott részvény egységek |
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Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1korlátozott részvény egységek Explanation: Azért egységek, mivel egy részvény értékéhez az igéret szerint igazodnak. A Restricted Stock Unit (RSU) award is an agreement to issue stock at the time the award vests. No shares are delivered until the employee satisfies the vesting schedule. At that time, taxes are netted out of the units, with employees receiving company stock equal to the net after-tax value of the RSU. RSUs are not "property" under Section 83 of the Internal Revenue Code as long as they are an unfunded and unsecured promise to pay money or property in the future. Most companies reduce the employee distribution of stock at the vesting date of the award in order to satisfy employee tax withholding requirements, including ordinary income taxes and FICA/FUTA. -------------------------------------------------- Note added at 2 hrs 18 mins (2005-09-30 15:47:36 GMT) -------------------------------------------------- Bővebben: http://www.beysterinstitute.org/about_employee_ownership/typ... |
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