"Although regulatory compliance is still the biggest concern with offering these plans globally, there is a sizable decrease in compliance review efforts and more reliance on outside advisors to alert companies to changes in the regulatory and tax environment. Companies have generally restored grant levels to 2009 levels, and seem to be coming out of the recession with a newfound comfort in making business decisions on where to allocate internal resources relating to employee equity plans and determining what types of plans work for them."

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