Abbott Laboratories (ABT) director receives 382 stock equivalent units as fees
Filing Impact
Filing Sentiment
Form Type
4
Rhea-AI Filing Summary
ABBOTT LABORATORIES director John G. Stratton received a grant of 382 stock equivalent units as board compensation. The units were credited on the basis of a reference price of $102.67 per unit and are held in a stock equivalent unit account under a grantor trust established by the director.
The stock equivalent units are paid in cash, generally at age 65 or upon retirement from the board, and earn the same return as if the fees were invested in Abbott common shares, including a dividend reinvestment feature. Following this award, Stratton’s balance in the account totals 13,489 stock equivalent units. This is a non‑market, compensation-related acquisition rather than an open-market share purchase or sale.
Positive
- None.
Negative
- None.
Insider Trade Summary
1 transaction reported
Mixed
1 txn
Insider
Stratton John G
Role
Director
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Grant/Award | Stock Equivalent Units | 382 | $102.67 | $39K |
Holdings After Transaction:
Stock Equivalent Units — 13,489 shares (Direct)
Footnotes (1)
- Director fees credited to a stock equivalent unit account under a grantor trust established by the director and paid, in cash, generally at age 65 or upon retirement from the board. The stock equivalent units earn the same return as if the fees were invested in Abbott shares. Balance includes stock equivalent units acquired pursuant to a dividend reinvestment feature.
Key Figures
Stock equivalent units granted: 382 units
Reference price per unit: $102.67 per unit
Total units after transaction: 13,489 units
+1 more
4 metrics
Stock equivalent units granted
382 units
Director fees credited as of 2026-03-31
Reference price per unit
$102.67 per unit
Used to credit director fees into units
Total units after transaction
13,489 units
Stock equivalent unit balance after grant
Conversion or exercise price
$0.00
Stock equivalent units, cash-settled compensation
Key Terms
Stock Equivalent Units, grantor trust, dividend reinvestment feature
3 terms
Stock Equivalent Units financial
"Director fees credited to a stock equivalent unit account under a grantor trust"
Stock equivalent units are financial claims or instruments that are treated as if they were actual shares for purposes like calculating ownership, dilution, and earnings per share. Think of them as promises or placeholders for future slices of company pie—options, restricted units, or convertible securities—that don’t yet sit on the table but will reduce each existing slice when converted. Investors track them because they change how much of a company each share really represents and can affect valuation and voting power.
grantor trust financial
"under a grantor trust established by the director and paid, in cash, generally at age 65"
A grantor trust is a legal arrangement where the person who puts assets into the trust keeps enough control or rights that, for tax and legal purposes, those assets are treated as still belonging to that person. For investors, that matters because income, gains and losses generated by the trust typically flow through to the grantor (or directly to investors) for tax reporting and distributions, affecting after-tax returns and cash flow predictability — think of it like a mailbox that forwards all the mail back to the sender rather than holding it inside.
dividend reinvestment feature financial
"Balance includes stock equivalent units acquired pursuant to a dividend reinvestment feature"
FAQ
What insider transaction did ABBOTT LABORATORIES (ABT) director John G. Stratton report?
John G. Stratton reported receiving 382 stock equivalent units as board compensation. These units are credited to a stock equivalent unit account and mirror Abbott share performance, including dividends, but are ultimately settled in cash rather than through delivery of common shares.
Was the ABBOTT LABORATORIES (ABT) Form 4 a market purchase or sale?
No, the filing reflects a compensation grant, not a market trade. Stratton received 382 stock equivalent units as director fees, credited to a stock equivalent unit account, so there was no open-market buying or selling of Abbott common shares in this transaction.
How many stock equivalent units does ABBOTT LABORATORIES (ABT) director Stratton hold after this grant?
After the award, Stratton’s stock equivalent unit balance is 13,489 units. These units track the return of Abbott common shares and dividends, but they are paid out in cash, generally at age 65 or upon retirement from the company’s board.
How do ABBOTT LABORATORIES (ABT) stock equivalent units work for directors?
Director fees can be credited as stock equivalent units into a grantor trust account. These units earn the same return as Abbott shares, including dividend reinvestment, but are ultimately paid in cash, typically at age 65 or upon retirement from the board rather than in stock.
What reference price was used for Stratton’s ABBOTT LABORATORIES (ABT) stock equivalent units?
The 382 stock equivalent units were credited using a reference price of $102.67 per unit. This price helps determine how many units are credited for the director’s fees, aligning the unit value with Abbott’s share price performance for compensation tracking purposes.