Although there are many different types of stock-based compensation used by corporations in America and elsewhere, not all of these plans involve or require the use of stock itself. Some types of stock incentives substitute cash or hypothetical units for actual shares of the company. This is done for a variety of reasons. Often, it [...]
What Are Phantom Stock Plans and Stock Appreciation Rights (SARs) is a post from the Money Crashers personal finance blog.
Source: http://www.moneycrashers.com/phantom-stock-plans-stock-appreciation-rights/
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