Hide login
Glossary of Terms
I
Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Random Term
Performance awards

Grants of restricted stock, restricted stock units (RSUs), stock options, or other types of compensation that vest or pay out upon the achievement of specified corporate performance goals, not just the length of time worked at the company. These may have deferral features that delay share delivery and thus the taxation, and so can be a form of nonqualified deferred compensation.