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.
Common stock is a form of corporate equity ownership, a type of security. The terms voting share or ordinary share are also used frequently in other parts of the world; common stock being primarily used in the United States. It is called common to distinguish it from preferred stock. If both types of stock exist, common stockholders usually cannot be paid dividends until all preferred stock dividends are paid in full; it is possible to have common stock that has dividends that are paid alongside the preferred stock.