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Broad-Based Stock Plan

A plan in which grants are made or are eligible to be made throughout a company and at levels beyond the executive one. There is no uniform definition of the percentage of employees who are eligible for grants or the percentage of employees beyond directors/officers who are actually participating.

For example, a broad-based plan could be defined as one by which 50% of employees receive grants. At minimum, grants are made beyond "key employees or executives."

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