Article: Companies are making the switch from options to restricted stock: it's not a one-size-fits-all solution, but it can align interests of employees and shareholders.(Compensation)

PROGRESSIVE CORP.'S TOP 650 employees get annual restricted-stock awards of 20 percent of pay. Until last year, mid- to senior-level employees of the holding company for the Progressive Insurer Group got annual stock-option grants. Microsoft and Amazon.com, both broad-based options pioneers, also now give restricted stock rather than options. In fact, dropping options in favor of restricted stock is becoming a popular move.

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A 2003 PricewaterhouseCoopers human resource services survey shows that 15 percent more companies use restricted stock than in 2002. But switching from options to restricted stock is not necessarily all that ...

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