Phantom Stock

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202089

Term: Phantom Stock

Definition:This is a form of bonus that is promised to senior management that has a value equivalent to either the value of company shares or the increase in that value over a period of time. Payment is made at a fixed, predetermined date and is taxed as ordinary income at the time it is received. The term "phantom" applies because no stock is actually issued.

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CoursePage Number
26 - Compensation Committees: Framework for Executive Compensation Alignment 14
21 - Compensation for Business Leaders 18
42 - Accumulated Earnings and Deferred Compensation 20
20 - The Basics of Equity Compensation 15
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The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

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