vesting period

Examples of vesting period in the following topics:

• Employee Stock Compensation

  • The journal entry to expense the options each period would be: Compensation Expense $50,000 Additional Paid-In Capital, Stock Options $50,000.
  • This expense would be repeated for each period during the option plan.
  • Paid-In capital will have to be reduced by the amount credited over the three year period.
  • A vesting period usually needs to be met before options can be sold or transferred (e.g., 20% of the options vest each year for five years).
  • A periodic compensation expense is recorded for the value of the option divided by the employee's vesting period.

• The stems of growing startups: definitions of “startup stakeholder arrow” selected terms

  • Vesting: Vesting occurs when a person associated with a business venture is granted legally the right to possess stock-options if they work for a specified term.
  • By way of example a person's stock options could vest over a three year period with the person earning stock-options incrementally and fully vesting in all the promised stock-options at the completion of the three year term.

• The English Protectorate

  • Power in the early Commonwealth was vested primarily in the Parliament and a Council of State.
  • The Protectorate was the period during the Commonwealth when England (which at that time included Wales), Ireland and Scotland were governed by a Lord Protector.
  • England's American colonies in this period consisted of the New England Confederation, the Providence Plantation, the Virginia Colony, and the Maryland Colony.
  • During this period Cromwell also faced challenges in foreign policy.
  • However, the republicans assessed his father's rule as "a period of tyranny and economic depression" and attacked the increasingly monarchy-like character of the Protectorate.

• The Powers of National Government

  • Powers are vested in Congress, in the President, and the federal courts by the United States Constitution.
  • However, there have been periods of legislative branch dominance since then.
  • The executive power in the federal government is vested in the President, although power is often delegated to the Cabinet members and other officials.

• Expressed Powers

  • Clause 1 states that "the executive Power shall be vested in a President of the United States of America.
  • He shall hold his Office during the Term of four Years, and, together with the Vice President, chosen for the same Term, be elected, as follows. " Clause one is a "vesting clause," similar to other clauses in Articles 1 and 3, but it vests the power to execute the instructions of Congress, which has the exclusive power to make laws.
  • While the power to declare war is constitutionally vested in Congress, the president commands and directs the military and is responsible for planning military strategy.
  • The president can further influence the legislative branch through constitutionally mandated, periodic reports to Congress.

• Employee Retirement Income Security Act

  • Javits proposed legislation that would address the funding, vesting, reporting, and disclosure issues identified by the presidential committee.
  • Under ERISA, pension plans must provide for vesting of employees' pension benefits after a specified minimum number of years.
  • Before ERISA, some defined benefit pension plans required decades of service before an employee's benefit became vested.
  • Under the Pension Protection Act of 2006 (PPA), employer contributions made after 2006 to a defined contribution plan must become vested at 100% after three years or under a second sixth year gradual-vesting schedule Employee contributions are always 100% vested.
  • Accrued benefits under a defined benefit plan must become vested at 100% after five years or under a third seventh year gradual vesting schedule.

• The Fed as a Check Clearer

  • The federal government is composed of three distinct branches: legislative, executive, and judicial, with powers vested by the U.S.
  • By creating the Fed, Congress intended to eliminate the severe financial crises that had periodically swept the nation, especially the sort of financial panic that occurred in 1907.

• Democracy in the U.S.

  • Legislative power is vested in the two chambers of Congress, the Senate and the House of Representatives.
  • Periodically, several other third parties achieve relatively minor representation at the national and state levels.

• Finding an Equilibrium Exchange Rate

  • Countries have a vested interest in the exchange rate of their currency to their trading partner's currency because it affects trade flows.
  • After an intermediate period, imports will be forced down and exports will rise, thus stabilizing the trade balance and bringing the currency towards equilibrium.

• Article II

  • The executive power shall be vested in a President of the United States of America.
  • The President shall, at stated times, receive for his services, a compensation, which shall neither be increased nor diminished during the period for which he shall have been elected, and he shall not receive within that period any other emolument from the United States, or any of them.
  • He shall have power, by and with the advice and consent of the Senate, to make treaties, provided two thirds of the Senators present concur; and he shall nominate, and by and with the advice and consent of the Senate, shall appoint ambassadors, other public ministers and consuls, judges of the Supreme Court, and all other officers of the United States, whose appointments are not herein otherwise provided for, and which shall be established by law: but the Congress may by law vest the appointment of such inferior officers, as they think proper, in the President alone, in the courts of law, or in the heads of departments.