20-163H 20-163H . . . Restricted Stock Award Plan under which committee of Board of Directors can (a) grant restricted stock to officers and key employees of corporation and (b) reimburse such persons for amounts payable by them as consequence of any such award
Idaho Restricted Stock Award Plan of Coca-Cola Enterprises, Inc.
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How to fill out Restricted Stock Award Plan Of Coca-Cola Enterprises, Inc.?
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FAQ
Hear this out loud PauseA restricted stock award (RSA) is a form of equity compensation used in stock compensation programs. An RSA is a grant of company stock in which the recipient's rights in the stock are restricted until the shares vest.
Hear this out loud PauseThe accounting for restricted stock awards can be quite technical. For example, if actual shares are delivered to the employee, then journal entries would impact equity. If the value of the shares is paid in cash, then the company would most likely record a liability.
Restricted stock units give employees interest in their employer's equity but have no tangible value until they are vested. The RSUs are assigned a fair market value (FMV) when they vest. Restricted stock units are considered income once vested, and a portion of the shares is withheld to pay income taxes.
Since stock you receive through stock grants and RSUs is essentially compensation, you'll usually see it reported automatically on your W-2. Typically, income taxes are withheld to go against what you might owe when you do your taxes.