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
Georgia 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
Our Company grants stock options and restricted stock awards to certain employees of the Company.
The 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.
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.
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.
