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Options, Get Your New Options
Wired.com 
Apr. 3, 2001
Excerpt: Technology companies -- which richly rewarded employees with stock options in 1999 and 2000 -- are now finding themselves in a bind. A huge portion of the options they doled out over the last few years are now underwater, meaning they're worth less than the current trading price of the stock. As a result, companies are under pressure to grant new stock options to keep the employees they're not laying off from jumping ship.
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