FAR 31.205-6(i) - Stock Options, Stock Appreciation Rights, and Phantom Stock Plans.

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Stock Options, Stock Appreciation Rights and Phantom Stock Plans

  • (i) Compensation based on changes in the prices of corporate securities or corporate security ownership, such as stock options, stock appreciation rights, phantom stock plans, and junior stock conversions.
    • (1) Any compensation which is calculated, or valued, based on changes in the price of corporate securities is unallowable.
    • (2) Any compensation represented by dividend payments or which is calculated based on dividend payments is unallowable.
    • (3) If a contractor pays an employee in lieu of the employee receiving or exercising a right, option, or benefit which would have been unallowable under this paragraph (i), such payments are also unallowable.
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