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Phantom Stock Award
An incentive grant, more common at private companies than public companies, in which the recipient is not issued actual shares on the grant date but instead receives an account credited with a certain number of hypothetical shares. The value of the account increases or decreases over time according to the stock price and the crediting of any "phantom" dividends. The payout of the shares' full value (i.e., not just the appreciation from grant) is usually in cash. For details, see a related FAQ.
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