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In stock compensation, the act of adjusting a number of shares up or down for administrative convenience. For example, ESPP shares may be rounded up or down if the purchase price is not neatly divisible into the amount of the salary contribution. In another example, rounding may occur in share withholding if the dollar amount needed for taxes is not neatly divisible by the current stock price. Your stock plan, grant agreement, and company forms will explains the approach to rounding that the company uses.
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