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This chapter is intended to assist companies and the designers of stock-based compensation plans in better understanding the key issues that are likely to affect how stock-based and cash-based long-term incentive plans are designed. It addresses developments that may impact stock-based compensation and plan design as well as certain tax considerations related to an employee's taxable income and employer deductions.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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