PPJ Healthcare Enterprises Inc (PPJE)

[madwop26]

Restricted Stock Advantages
•Awards provide service or performance targets for employees to achieve before actually receiving shares or having the right to acquire shares.
•Shares can carry dividend or voting rights, if the company chooses.
•Unlike stock options or stock appreciation rights, restricted stock retains some value for employees even if the price goes down.
•Capital gains treatment is available on all or part of the gain on the shares, provided a "Section 83(b) election" is made.
•Unlike stock options or stock appreciation rights, restricted stock provides some value even if the share price declines.
•Restricted stock requires fewer shares to provide a similar level of benefit as compared to what would be needed for options (because awards have value even if the share price declines).