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loophole73

05/07/03 8:02 PM

#23555 RE: blueskywaves #23553

Bluesky

That entire aricle had to do with expensing options awarded before a company goes public and setting values for the IPO.

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rmarchma

05/08/03 6:56 AM

#23600 RE: blueskywaves #23553

Bluesky thanks for posting that excellent link to the various stock-based plans. I certainly appear to be wrong about my interpretation of restricted stock. Apparently the restricted stock is an outright gift to the individual requiring no investment at all. Therefore since it requires no investment, the value of the restricted stock at the date of grant is expensed as compensation over the vesting period. I stand corrected on this issue.

IDCC also issues restricted stock units, which were not addressed in your referenced link. I think almost all of the restricted stock units go to Harry Campagna for his services as Chairman of the Board. Do you know if RSUs are treated the same as the restricted stock, and what is the real difference between restricted stock and RSUs?

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rmarchma

05/08/03 5:12 PM

#23720 RE: blueskywaves #23553

Link to additional information on restricted stock furnished earlier by Bluesky as follows:

http://216.239.33.104/search?q=cache:G0pmmtYLRZEC:resourcesconsultinggroup.com/pdf/longterm_incent_p....