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Text of IRS Rev. Rul. 2012-19: Dividends and Dividend Equivalents on Restricted Stock and Restricted Stock Units (PDF)
Deloitte via BenefitsLink.com Link to more items from this source
June 26, 2012
"Issue: Whether dividends and dividend equivalents relating to restricted stock and restricted stock units (RSUs) that are performance-based compensation under Section 162(m)(4)(C) of the Internal Revenue Code must separately satisfy the requirements under Section 162(m)(4)(C) to be treated as performance-based compensation."

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