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Which of the following is NOT true? a. If the choice is cash, a liability has to be recorded until the SARs are exercised. b.

Which of the following is NOT true?

a. If the choice is cash, a liability has to be recorded until the SARs are exercised.

b. Stock options will almost always have value, whereas restricted stock may not.

c. An option-pricing model is not used for valuing restricted stock.

d. An executive receiving restricted stock is given the stock prior to vesting.

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