83 applies to the receipt of restricted
stock in taxable and tax-free reorganizations.
operations Eduardo Castro-Wright, whose price-slashing strategy for the 2007 holiday season was widely credited for WaI-Mart's strong performance, was awarded 112,968 restricted
shares valued at $5.37 million.
Some 75% of individuals born with restricted
growth have two parents of average height.
The executive with a mix of stock vehicles is ultimately more likely to realize much of the full $4.0 million value--first, because restricted
stock is less risky and second, because investing in a mix of equity vehicles increases the chances the award will perform well under different financial circumstances.
Likewise, Weldon at Cal State helps donors understand that a restricted
gift may have a finite life.
Section 409A also provides that employer assets will be treated as property transferred to participants in connection with the performance of services under section 83 to the extent the employer assets are restricted
to the payment of benefits under a nonqualified deferred compensation plan in connection with a change in the employer's financial condition.
All that could change, however, thanks to the appearance of Duke Cinema, a company that has ventured into distributing restricted
films and organizing a chain of restricted
But there is an exception to immediate recognition: Income recognition is deferred or postponed if the property is restricted
. In tax parlance, property is restricted
if it is "subject to a substantial risk of forfeiture."
"A charity can give food to poor people but its ability to address the need for food banks in the first place is severely restricted
One possible explanation: Calorie restricted
animals have lower body temperatures than non-CR animals.
activity is common among community-living older persons, but its prognostic significance is not known.
Microsoft's recent decision to replace options with restricted
stock overturns a host of market myths and paves the way for new thinking about incentives.