Category: Executive Glossary

POWER WORD PLAY (A Term, Word, or Concept an Executive Ought to Know): MORAL RIGHTS

BY G. A. FINCH To the uninitiated, the term “moral rights”, would at first blush (pun intended), seem to suggest having something to do with bad character, improper behavior or religious and philosophical subjects. Actually it has to do with intellectual property rights of an author, artist, or creator beyond mere copyright interests. Moral Rights… Read More POWER WORD PLAY (A Term, Word, or Concept an Executive Ought to Know): MORAL RIGHTS

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POWER WORD PLAY (A Word, Term, or Concept an Executive Ought To Know): RESTRICTED STOCK

When you peruse the financial media and see articles on executives and their compensation, you will often see the term “restricted stock.” In the executive compensation context, restricted stock is a grant of stock that may vest immediately or over time and may or may not be tied to performance measures like year-end profitability. Restricted stock is… Read More POWER WORD PLAY (A Word, Term, or Concept an Executive Ought To Know): RESTRICTED STOCK

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POWER WORD PLAY (A Word, Term, or Concept an Executive Ought To Know): TAX GROSS-UP

A tax gross-up payment is made by an employer to an employee for any tax liability or penalty an employee incurs because of income, benefits, or perks the employee receives from the employer.  This reimbursement by the employer is to make the employee whole concerning the employee’s compensation by ensuring the employee nets the full benefit of… Read More POWER WORD PLAY (A Word, Term, or Concept an Executive Ought To Know): TAX GROSS-UP

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