Pfizer Inc (PFE)

[acgood]

Not a "gift" per se, but a form of incentive for executives like stock options are. Here is a definition for you:

A phantom stock plan, also known as a shadow or unit stock plan, is a type of stock-based incentive compensation, used primarily for executives, that has many of the same characteristics and tax deferral advantages of stock option plans. Although many variations exist, the typical plan creates deferred compensation units and tax deferral advantages that are assigned a base value equivalent to the value of a company's common stock. An administrative committee then awards these compensation units to key employees. However, the plan usually places a limit on the total number of units that may be outstanding at any one time and the number that may be awarded to any one employee.

http://www.finance.cch.com/text/c40s10d470.asp