ESCHEAT Definition

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ESCHEAT is the reversion of property to the state (government) in the absence of legal heirs or claimants.

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CAPITAL OUTLAY see CAPITAL EXPENDITURE.

RESTRICTED STOCK is stock which is acquired through an employee stock option plan or other private means and which may not be transferred. Restricted stock may be forfeited if any SEC regulations related to it are violated or the employee either does not exercise his/her option or terminates employment prior to fully vesting.

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