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Retirement Planning
Chapter 12: Deferred Compensation & Equity Compensation/RESTRICTED STOCK PLAN
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 12: Deferred Compensation & Equity Compensation

RESTRICTED STOCK PLAN

01.Core Concepts

• Plan which pays executives with shares of the employer stock. • The executive does not pay any amount toward the stock. • The stock has restrictions preventing the executive from selling or transferring. • Usually on a vesting schedule • Creates a substantial risk of forfeiture • Plan increases executive retention and ties the executive’s benefit to the employer stock price.