2019
2018
2017
Number of shares available, beginning of year
4,489,347
3,668,954
5,385,870
Newly Registered Shares under Omnibus Incentive Plan
—
2,199,114
—
Restricted stock shares issued for new awards(1)
—
(571,438 )
(480,283)
Restricted stock shares forfeited(1)
105,960
91,542
184,235
Restricted stock units awarded
(819,808)
(219,923 )
(351,946)
Restricted stock units forfeited
96,534
64,122
288,801
Shares issued for 2014 Special PSU Awards
—
(658,783 )
(749,653)
Shares issued for 2015 Three-Year PSU Awards
—
(129,139 )
—
Shares issued for 2014 Three-Year PSU Awards
—
—
(636,723)
Restricted stock units awarded for SLO Awards
(46,195)
(23,478 )
(44,254)
SLO units forfeited
1,580
817
3,639
Director shares granted and issued
(22,015)
(10,560 )
(15,491)
Director units granted and deferred(2)
(6,262)
(16,505 )
(17,008)
Shares withheld for taxes(3)
249,368
94,624
101,767
Number of shares available, end of year(4)
4,048,509
4,489,347
3,668,954
a summary of the changes in common shares available for awards under the omnibus incentive plan and predecessor plans follows : .
-1 as of december 31 2018 there were 1478 restricted stock shares issued for new awards under the omnibus incentive plan and -5024 restricted stock shares forfeited that were not yet reflected by our recordkeeper .
the table above -shares available under the omnibus incentive plan reflects this activity as occurred creating a reconciling difference between shares issued and number of shares available under the omnibus plan .
-2 director units granted and deferred include the impact of share-settled dividends earned and deferred on deferred shares .
-3 the omnibus incentive plan and 2005 contingent stock plan permit withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards .
-4 the above table excludes approximately1 .
2 million contingently issuable shares under the psu awards and slo awards which represents the maximum number of shares that could be issued under those plans as of december 31 2019 .
we record share-based incentive compensation expense in selling general and administrative expenses and cost of sales on our consolidated statements of operations for both equity-classified awards and liability-classified awards .
we record a corresponding credit to additional paid-in capital within stockholders ’ deficit for equity-classified awards and to either a current or non-current liability for liability-classified awards based on the fair value of the share-based incentive compensation awards at the date of grant .
total expense for the liability-classified awards continues to be remeasured to fair value at the end of each reporting period .
we recognize an expense or credit reflecting the straight-line recognition net of estimated forfeitures of the expected cost of the program .
the number of psus earned may equal exceed or be less than the targeted number of shares depending on whether the performance criteria are met surpassed or not met .

Question: What does the Omnibus Incentive Plan and 2005 Contingent Stock Plan permit?
Answer: withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards