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.
In addition, forfeiture often is used as a penalty against an individual who has an interest in property, for an illegal act. An escheat takes place due to the lack of any person with a valid interest in the property, and is not usually linked to any illegality or wrongdoing. Succession is the passing of a decedent's property to his or her heirs.