Application to stock appreciation rights.

(H) Application to stock appreciation rights. For purposes of this section and 1.409A-2 through 1.409A-6, the definitions provided in paragraphs (b)(5)(vi)(A) through (G) of this section may be applied by analogy to the issuance of, exercise of, or payment upon the exercise of, a stock appreciation right.

Source

26 CFR § 1.409A-1


Scoping language

None
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