Restricted Stock: Performance Shares

Performance Shares (Part 3): Taxation And M&A This is premium content

Bruce Brumberg
With performance shares, your payoff depends on more than just your continued employment or an increase in the company's stock price: your company sets a goal that must be reached. After this goal has been met and you have received the shares, what are the tax consequences, both at that point and later when you sell them? Plus, what would happen if your company were acquired before the end of the cycle?
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