Tax Considerations Section 409(p) (continued)
{"Image DocumentName": "Tax Considerations Section 409(p) (continued)", "Image ImageDescription": "Defining the Key Terms: Synthetic Equity. Synthetic Equity that is determined by reference to shares. Warrants. Options. Restricted Stock. Deferred issuance stock right. Payments based on share value or appreciation such as phantom stock and SARs. Person entitled to the Synthetic Equity is treated as owning the corresponding number of shares of stock. Synthetic Equity that is determined by deferred compensation. Includes right to receive property in a future year or transfer of property still subject to vesting at the end of the plan year of transfer. Remuneration under and arrangement deferring compensation to a date more than 2 \u00bd months following the entity\u2019s taxable year. Converted into shares by taking present value of deferred compensation / FMV of stock.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}