Capital Stock and Equity Awards (Tables)

The Company declared the following dividends on common shares during the first six months of 2022 and 2021:


Date of Declaration	Dividend per Common Share		Payable to Shareholders of Record on	Payment Date	Total Amount (thousands)

2022
February 16, 2022	$	0.05	March 14, 2022	March 31, 2022	$	1,908
April 28, 2022	$	0.05	June 13, 2022	June 30, 2022	1,908

	$	0.10			$	3,816

2021
February 24, 2021	$	0.30	March 15, 2021	March 31, 2021	$	9,345
April 27, 2021	$	0.30	June 14, 2021	June 30, 2021	$	11,291

	$	0.60			$	20,636

The following table summarizes option activity:


	Six Months Ended June 30,
	2022			2021
	Shares	Weighted- Average Exercise Price		Shares	Weighted- Average Exercise Price
Outstanding:
Beginning of period	287,974	$	35.26	463,324	$	32.25
Granted	—	$	—	—	$	—
Exercised	—	$	—	(29,884)	$	26.37
Forfeited	—	$	—	—	$	—
End of period	287,974	$	35.26	433,440	$	32.65
Exercisable, end of period	287,974	$	35.26	433,440	$	32.65

The following table summarizes RSU activity:


	Six Months Ended June 30,
	2022			2021
	Shares	Weighted- Average Grant Date Fair Value		Shares	Weighted- Average Grant Date Fair Value

Unvested, beginning of period	292,135	$	45.89	399,856	$	43.59
Granted	538,778	$	20.50	139,682	$	50.22
Vested	(112,353)	$	45.49	(164,957)	$	41.85
Forfeited	(9,760)	$	22.97	(25,816)	$	46.34
Unvested, end of period	708,800	$	26.97	348,765	$	46.87

Share based compensation expense is recognized on a straight line basis over the vesting period. The amount of expense and related tax benefit is summarized below:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(in thousands)
Share based compensation expense	$	2,196	$	1,862	$	3,982	$	3,767
U.S. tax benefit on share based compensation expense	409		302		745		596