The type of movement issues seen in a person with CP depends on how severely a brain injury has impacted muscle tone. Muscle tone is defined as the strength and tension of the muscles. There are two common terms used to describe how cerebral palsy affects muscle tone â hypotonia and hypertonia. These are useful to better understand the types of CP. Hypotonia â Low muscle tone, causing a loss of strength and firmness. Hypertonia â High muscle tone, causing rigidity and spasmodic movement.
Risk of forfeiture. If the restricted stock award is forfeited (e.g., if you leave the company before the stock vests), a loss cannot be claimed for tax purposes with respect to the restricted stock award. Additionally, there is no refund on the tax paid on the restricted stock award.
Forfeiture of shares is where the shareholder loses their entitlement to them as well as all rights under them. Shares are forfeited when a shareholder fails to meet an obligation under which the shares were issued to that person. In this article, we explain the main circumstances where forfeiture of shares may occur and how a company can apply share forfeiture provisions. Weâve also created a number of handy share forfeiture templates.