Under stock-for-stock swaps,an executive has the right to relinquish a stock option and receive from the company an amount equal to the appreciation in the stock price from the date the option was granted.

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Under stock appreciation rights, an executive has the right to relinquish a stock option and receive from the company an amount equal to the appreciation in the stock price from the date the option was granted.

Under Stock-For-Stock Swaps,an Executive Has the Right to Relinquish a Stock