Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Stock

A certificate of ownership, a contract between the issuing corporation and the owner that gives the latter an interest in the management of the corporation, the right to participate in profits and, if the corporation is dissolved, a claim upon assets remaining from all debts that have been paid.

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Step-Up In Basis

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Stock Appreciation Rights (SARs)

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