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 is a broad term that can be used to describe any loss of property without compensation. A forfeiture may be privately arranged. For example, in a contractual relationship, one party may be required to forfeit specified property if the party fails to fulfill its contractual obligations.