SPIR » Topics » Dividend Equivalents

This excerpt taken from the SPIR DEF 14A filed Apr 13, 2007.

Dividend Equivalents

Generally, the recipient of a dividend equivalent award will recognize ordinary compensation income at the time the dividend equivalent award is received equal to the fair market value dividend equivalent award received. The Company generally will be entitled to a deduction for federal income tax purposes equal to the amount of ordinary income that the employee is required to recognize as a result of the dividend equivalent award, provided that the deduction is not otherwise disallowed under the Code.

"Dividend Equivalents" elsewhere:

Arbitron (ARB)
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