Deferred stock unit plan
with Deferred Share Units under the Plan; (w) “Plan” means this Deferred Share Unit Plan, as amended from time to time; (x) “Redemption Dates” means up to two (2) dates for the redemption of Deferred Share Units elected by Participants in a timely manner as de scribed below, provided that in no event shall Stock Unit Grant and Deferred Compensation Plan for the Board of Directors - Union Pacific Corp.: Learn more about this contract and other key contractual terms and issues by viewing the many sample contracts FindLaw has to offer in our Corporate Counsel Center. Like SARs, phantom stock is typically subject to vesting based on performance targets or elapsed time. Each phantom stock unit represents a share of stock. Unlike SARs, which may be structured to avoid falling under the parameters of section 409A, phantom stock is deferred compensation and so subject to section 409A. Restricted and performance stock, once vested, give you an ownership stake in your company via shares of stock. Once your grant has vested and your company has released the shares to you, you can sell them at your discretion (outside of any company-imposed trading restrictions or blackout periods) or hold the shares as part of your portfolio. Performance Unit Plan. Like the phantom stock plan, this DCA pays a deferred cash benefit based on company performance. Here, however, the benefit is not linked to the value of employer stock but to some other measurement such as increase in earnings per share or stockholder equity.
Deferred Stock Unit means a Restricted Stock Unit, the terms of which provide for delivery of the underlying shares of Stock, cash, or a combination thereof subsequent to the date of vesting, at a time or times consistent with the requirements of Code Section 409A.
15 Oct 2013 Some plans also include participation in dividends paid to shareholders. Phantom stock is like a cash bonus deferred until the future, but 18 Feb 2015 awards such as stock options and deferred units. Phantom plan. A phantom plan allows participants to receive a cash payment based on the 8 Feb 2017 What kind of equity—options, restricted stock, restricted stock units? 409A, Requirements of deferred compensation Shareholder-approved plan with limit on number of ISOs that can be granted; Cap of $100,000 on value 30 Jun 2011 Each SAR is represented by a unit that corresponds to an equivalent share of stock. When the employee exercises the right, he or she receives revised its position on employer deductions for share plans that settle in stock. 2012 TCC 86, in which Transalta had a performance share unit plan that was the employees of a Canadian subsidiary (Canco) were offered deferred stock, Here’s a term that can carry multiple meanings: Deferred Stock Unit or DSU. Some use it to refer to a plan that issues units which can be converted to actual stock in the future—sort of like restricted stock units. There’s no reason you can’t use this term for that type of plan, but I think it’s inaccurate. Deferred Share: A deferred share is a share that does not have any rights to the assets of a company undergoing bankruptcy until all common and preferred shareholders are paid. It may also be a
In November of this year at the Canadian Tax Foundation’s 67th Annual Tax Conference, the Canada Revenue Agency announced its current positions on Deferred Share Unit (DSU) conversions; payment events for DSU plans that cover U.S. taxpayers; and the requirement that Private Health Services Plans (PHSPs) provide benefits that qualify for the medical expense tax credit.
Deferred Share: A deferred share is a share that does not have any rights to the assets of a company undergoing bankruptcy until all common and preferred shareholders are paid. It may also be a The purpose of the Deferred Share Unit Plan for (the “Plan”) is to provide to selected executives an additional motivation to promote sustained improvement in the Company’s business performance and shareholder value by allowing them to have all or a part of their annual performance bonus awards tied to the long term growth in value of the Company’s common shares. Deferred Stock Unit means a Restricted Stock Unit, the terms of which provide for delivery of the underlying shares of Stock, cash, or a combination thereof subsequent to the date of vesting, at a time or times consistent with the requirements of Code Section 409A. Plan shall mean this United Technologies Corporation Board of Directors Deferred Stock Unit Plan, as set forth herein and as amended from time to time. Plan Year shall mean the calendar year. Section shall mean a section of the Plan. Stock Unit shall mean a hypothetical share of UTC Common Stock as described in Section 4.02. In fact, an increase in director compensation is occurring already. It is also clear that a change in the composition of the compensation package is also taking place. Stock options, once so popular, are becoming less so. In their place, companies are compensating their directors by awarding deferred stock units.
30 Jun 2015 A deferred share unit plan is another form of phantom stock plan and is designed to fit within the exception provided in paragraph (l) of the SDA
Deferred share units (DSUs) are hypothetical share until you convert the units to shares at redemption plan as stock payments (provided that the corporation DEFER TO THE NQDC PLAN. Instead of paying tax when the RSUs vest, any units issued to an employee at the time of issuance may be deferred to a Deferred Stock Unit means an Award that the Administrator permits to be paid in installments or on a deferred basis pursuant to Sections 4 and 13 of the Plan. Any capitalized terms used herein without definition shall have the meanings set forth in the Plan. All Deferred Stock Units shall be vested immediately upon Pursuant to the Third Amended and Restated ANSYS, Inc. 1996 Stock Option and Grant Plan (the “Plan”) as amended through the date hereof, ANSYS, Inc. ( the Phantom stock is a contractual agreement between a corporation and recipients of phantom Like other forms of stock-based compensation plans, phantom stock broadly serves to align the interests of recipients and For accounting purposes, phantom stock is treated in the same way as deferred cash compensation.
Deferred stock units can earn the equivalent of any cash dividends, usually payable depending on how your company uses these terms and designs its plan.
With a DSU highly compensated employees are offered the opportunity to voluntarily defer a portion of their cash income (salary and/or bonus) to a future date (as Deferred stock units can earn the equivalent of any cash dividends, usually payable depending on how your company uses these terms and designs its plan.
30 May 2018 Deferred shares are less common, with restricted stock units (RSU's) becoming deferred shares are just part of a larger compensation plan. The granting of deferred stock units (DSUs) — a type of compensation designed to The Canada Pension Plan Investment Board (CPPIB), Canada's largest Deferred share units (DSUs) are hypothetical share until you convert the units to shares at redemption plan as stock payments (provided that the corporation DEFER TO THE NQDC PLAN. Instead of paying tax when the RSUs vest, any units issued to an employee at the time of issuance may be deferred to a