Assertion: stock option's stock | /r/HasProperty | restricted
Facets:
Source sentences:
text: If stock is restricted, there are rules and restrictions for how employees can deal with the stock: when it will vest, when they can sell it, etc.
text: Restricted stock, also known as restricted securities, is stock of a company that is not fully transferable (from the stock-issuing company to the person receiving the stock award) until certain conditions (restrictions) have been met.
text: Making the election requires the employee to pay ordinary income tax in the year of exercise of the option even though the stock he receives is still restricted and nontransferable (i.e., the (i) and (ii) requirements are satisfied).