To Dilute or Not to Dilute? Case solution
In an effort to inspire specific members of senior management to perform regularly with PA's long-lasting monetary efficiency strategy, it chose to release performance-based limited stock systems (RSUs) on January 1, 2014. These shares of business stock are "limited" in that they vest just after specific conditions (constraints) are satisfied. Vesting schedules are particular to each award and can be based on different conditions such as service (staying with the company for a specific duration of time), efficiency turning points (such as conference sales objectives), or a mix.