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, 2019, 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, 2019, the Company had approximately 4 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.

Intrinsic value. The following table includes information related to the intrinsic value:

	Year Ended December 31,
	2019		2018		2017
	(In thousands)
SARs exercised and RSUs and PSUs vested	$	86,843	$	97,302	$	100,264
SARs outstanding		45,197		21,563		112,604
SARs vested and expected to vest		45,162		21,547		111,284
SARs exercisable		41,432		19,745		78,865

As of December 31, 2019, there was a total of $116 million of unamortized compensation related to SARs, RSUs, and PSUs, which is expected to be recognized over a weighted-average period of 2.0 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,
	2019			2018			2017
Compensation cost:	(In thousands)
Omnibus Plan	$	76,995		$	57,735		$	49,383
MGM Growth Properties Omnibus Incentive Plan		2,277			2,092			2,568
MGM China Share Option Plan		9,566			10,369			10,571
Total compensation cost		88,838			70,196			62,522
Less: Reimbursed costs and capitalized cost		(3,487	)		(1,710	)		(1,398	)
Compensation cost after reimbursed costs and capitalized cost		85,351			68,486			61,124
Less: Related tax benefit		(16,752	)		(13,218	)		(18,650	)
Compensation cost, net of tax benefit	$	68,599		$	55,268		$	42,474