Restricted stock is I. a stock option granted by the employer to the employee/executive II. subject to substantial risk of forfeiture prior to vesting III. subject to income tax when the stock is no longer subject to a substantial risk of forfeiture IV. employer stock that is forfeited by the employee if his work performance is unsatisfactory or if he terminates employment before a certain period | and || \&6 I, II and III II and III II, III and IV