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This is a special feature in an employee stock purchase plan (ESPP) that is triggered when the market value on the purchase date is lower than it was at the enrollment date. You not only purchase at the lower stock price but also are removed automatically from that offering and re-enrolled in a new offering with this lower price as the starting lookback price. This has many advantages to you, including the ability to purchase more stock under the $25,000 yearly limit during a down market.
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