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Chapter 6 — Modifications

6.4 Modification of Factors Other Than Vesting Conditions

6.4 Modification of Factors Other Than Vesting Conditions

Modifications may be made to an award that do not affect its vesting conditions (i.e., its service or performance conditions). If modification accounting is required for such changes (see Section 6.1 for circumstances in which modification accounting is not required), the same principles apply as those discussed in Section 6.3.