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Equity-Based Compensation
9 Months Ended
Sep. 30, 2020
Equity Based Compensation [Abstract]  
Equity-Based Compensation

Note 15. EQUITY-BASED COMPENSATION

Partnership Equity-Based Awards

There was no new CrossAmerica equity-based award activity for the nine months ended September 30, 2020.

CrossAmerica equity-based compensation expense was insignificant and $0.1 million for the three months ended September 30, 2020 and 2019 and insignificant and $0.3 million for the nine months ended September 30, 2020 and 2019, respectively. The liability for CrossAmerica equity-based awards was insignificant at both September 30, 2020 and December 31, 2019.

On July 23, 2020, the Partnership granted 4,102 phantom units to each of three non-employee directors of the Board as a portion of director compensation. Such awards will vest in July 2021, conditioned upon continuous service as non-employee directors. These awards were accompanied by tandem distribution equivalent rights that entitle the holder to cash payments equal to the amount of unit distributions authorized to be paid to the holders of our common units.

CST Equity-Based Awards

Equity-based compensation expense for CST equity-based awards charged to us under the Transitional Omnibus Agreement and the Circle K Omnibus Agreement was $0.1 million for the three months ended September 30, 2019 and insignificant and $0.2 million for the nine months ended September 30, 2020 and 2019, respectively.