dividend equivalent right
USA
The right to receive an amount equal to any per share dividend declared by a company. Dividend equivalent rights are usually granted to an employee or other individual performing services for a company and may be paid in cash, company stock or other property. Amounts payable under dividend equivalent rights may be subject to vesting and may be deferred.
Dividend equivalent rights are frequently granted in connection with awards of restricted stock units (RSUs). In this case, holders of RSUs receive dividends as if they held shares of stock, rather than RSUs.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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