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Another Heads-Up for Companies and Committees Making (or Preparing to Make) Performance Awards
Winston & Strawn LLPLink to more items from this source
Sept. 23, 2015

"Many incentive stock plans give the Committee the discretion to adjust performance metrics for the impact that extraordinary items have on the performance measures under the plan. To the extent a plan uses the term 'extraordinary items,' the Committee may be limited in its discretion in the future, as this standard is phased out."

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