In a restricted stock plan a. Restricted stock is awarded...

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Accounting

In a restricted stock plan

a. Restricted stock is awarded in the name of the company, but the employee has physical possession of the shares.

b. Restricted stock awards are tied to future profitability.

c. The employee is free to sell the shares during the restriction period.

d. The compensation associated with a share of restricted stock is the market price at the grant date of an unrestricted share of the same stock.

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