| matching share | сопоставимая акция (Как вариант. Where an employee invests in partnership shares, the employer can provide additional tax free shares on a matching basis in any ratio of up to 2:1 ("matching shares"). If the employer offers matching shares, they must be awarded on the same day as the partnership shares to all participants on the same basis. The partnership share agreement must specify the ratio of matching to partnership shares and the circumstances and manner in which the ratio may change. The ratio must not exceed 2 matching shares for every partnership share. The plan may permit participants to withdraw matching shares at any time after three years and it may require matching shares to be forfeited on the withdrawal or forfeiture of partnership shares in the first three years. arturmoz) |
