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Sub-Plan
A stock plan that is set up (usually) to meet rules that allow grants in a specific country to be tax-qualified (i.e., to receive beneficial tax treatment at grant, exercise, vesting, and/or sale). Companies with global stock plans and grants in different countries sometimes set up these special stock plans, which are related to their general plans but have specific terms and provisions to meet these countries' regulatory requirements and thus let employees and the company receive tax benefits in those nations. For example, to grant tax-qualified or tax-preferred stock options and restricted stock units to employees in France and Britain, US companies often set up sub-plans. For more details on tax treatments in various countries, see the Global Tax Guide.
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