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Retirement Vesting Provision

In a stock plan, the specified treatment of outstanding grants when a plan participant retires or become eligible for retirement. The provision may accelerate vesting at the moment of retirement or allow vesting to continue normally after retirement. Alternatively, it can instead accelerate vesting when the employee becomes eligible to retire, regardless of whether the employee actually retires at that time. For details, see the FAQs in the section Life Events: Retirement elsewhere on this website.

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