_____ 13. Stock appreciation rights allow an employee to benefit from an increase in the value of the employer's stock without actually purchasing the stock.

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Stock appreciation rights (SARs) are a form of equity compensation in which an employee receives a payment equal to the appreciation in the employer's stock over a set period of time, without actually owning the stock. This allows the employee to benefit from the increase in stock price without having to purchase the stock themselves.

_____ 13 Stock Appreciation Rights Allow an Employee to Benefit from from an Increase