MGM Resorts 2005 Omnibus Incentive Plan. The Company’s omnibus incentive plan, as amended (the “Omnibus Plan”), allows it to grant up to 45 million shares or share-based awards, such as stock options, stock appreciation rights (“SARs”), restricted stock units (“RSUs”), performance share units (“PSUs”) and other stock-based awards to eligible directors, officers and employees of the Company and its subsidiaries.

As of December 31, 2020, the Company had an aggregate of approximately 20 million shares of common stock available for grant as share-based awards under the Omnibus Plan. Additionally, as of December 31, 2020, the Company had approximately 3 million aggregate SARs outstanding and approximately 7 million aggregate RSUs and PSUs outstanding, including deferred share units and dividend equivalent units related to RSUs and PSUs.

As of December 31, 2020, there was a total of $76 million of unamortized compensation related to SARs, RSUs, and PSUs, which is expected to be recognized over a weighted average period of 1.6 years.

MGM Growth Properties 2016 Omnibus Incentive Plan and MGM China Share Option Plan. The Company’s subsidiaries, MGP and MGM China, each adopted their own equity award plans for the issuance of share-based awards to each subsidiary’s eligible recipients.

	Year Ended December 31,
	2020			2019			2018
Compensation cost:	(In thousands)
Omnibus Plan	$	93,096		$	76,995		$	57,735
MGM Growth Properties Omnibus Incentive Plan		2,854			2,277			2,092
MGM China Share Option Plan		11,006			9,566			10,369
Total compensation cost		106,956			88,838			70,196
Less: Reimbursed costs and capitalized cost		(2,118	)		(3,487	)		(1,710	)
Compensation cost after reimbursed costs and capitalized cost		104,838			85,351			68,486
Less: Related tax benefit		(20,605	)		(16,752	)		(13,218	)
Compensation cost, net of tax benefit	$	84,233		$	68,599		$	55,268