SAR Tag

Garrett T. Senney has a PhD in Economics from The Ohio State University and works for the Office of the Comptroller of the Currency (OCC) in Washington, DC.  Dr. Senney has graciously given us permission to publish his article below regarding banking a marijuana business. ...

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       Employee incentive plans can be established to reward management employees based on increases in stock value without actually giving employees stock.  These plans are generally set-up as non-qualified deferred compensation arrangements and are often called stock appreciation right (“SAR”) plans or phantom stock plans. ...

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