STOCK-BASED COMPENSATION	3 Months Ended
Mar. 31, 2014
STOCK-BASED COMPENSATION
STOCK-BASED COMPENSATION	12. STOCK-BASED COMPENSATION We grant various types of share-based payment awards to participants, including restricted stock unit awards and stock option grants. The key terms of our restricted stock unit awards and our stock option grants, including all financial disclosures, are set forth in our Annual Report on Form 10-K for the year ended December 31, 2013. Our stock based compensation expense was $2.8 million and $1.9 million, respectively, for the three months ended March 31, 2014 and 2013. The income tax benefit related to the stock based compensation expense was $1.0 million and $0.6 million, for the three months ended March 31, 2014 and 2013, respectively. Certain of our restricted stock units participate in dividend distributions, however, the distributions for these restricted stock units do not have a material impact on our earnings per share calculation. In computing diluted earnings per share for the three months ended March 31, 2014 and 2013, due to the net loss in both of those quarters, all common stock equivalents were excluded due their anti-dilutive effect.

STOCK-BASED COMPENSATION

3 Months Ended

Mar. 31, 2014

12. STOCK-BASED COMPENSATION

We grant various types of share-based payment awards to participants, including restricted stock unit awards and stock option grants. The key terms of our restricted stock unit awards and our stock option grants, including all financial disclosures, are set forth in our Annual Report on Form 10-K for the year ended December 31, 2013.

Our stock based compensation expense was $2.8 million and $1.9 million, respectively, for the three months ended March 31, 2014 and 2013. The income tax benefit related to the stock based compensation expense was $1.0 million and $0.6 million, for the three months ended March 31, 2014 and 2013, respectively. Certain of our restricted stock units participate in dividend distributions, however, the distributions for these restricted stock units do not have a material impact on our earnings per share calculation. In computing diluted earnings per share for the three months ended March 31, 2014 and 2013, due to the net loss in both of those quarters, all common stock equivalents were excluded due their anti-dilutive effect.