I/A Table of Contents of common stock over (v) the exercise price per share of such stock appreciation right, and (2) the number of shares covered by the stock appreciation right. Other Stock-Based Awards. Other stock-based awards may include awards of shares, awards of restricted shares and/or awards that arc valued by reference to, or otherwise based on the fair market value of, shares (including, without limitation, restricted stock units). Dividend Equivalent Rights. Dividend equivalent rights. which may be granted alone or in connection with a stock option or stock appreciation right, are the right to receive a payment in respect of one share (whether or not subject to a stock option) equal to the amount of any dividend paid in ii.spcct of one share held by a shareholder of the Company. Payment. The exercise price of stock options granted under our 2007 Equity Plan may be paid for in cash, with the consent of the Committee, in shares (any such shams valued at fair market value on the date of exercise) that the participant has held for at least six months (or such other period of time as may be required by the Company's accountants but only to the extent to avoid liability accounting under FM I23(R) or any successor standard thereto), if the participant so elects, through the withholding of shares (any such shares valued at fair market value on the date of exercise) otherwise issuable upon the exercise of the stock option in a manner that is compliant with applicable law or in a combination of the foregoing, in each case, in accordance with the terms of our 2007 Equity Plan, the grant agreement and any applicable guidelines of the Committee then in effect. Transfer. Other than as specifically provided for in the management stockholder's agreement. sale participation agreement or grant agreement, our 2007 Equity Plan does not allow for the transfer of awards other than by will or the laws of descent and distribution. Adjustments. In the event o