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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 8 — Employee Stock Purchase Plans
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Deloitte's Roadmap: Share-Based Payment Awards
Chapter 8 — Employee Stock Purchase Plans
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Contents
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Chapter 8 — Employee Stock Purchase Plans
8.1 Scope
8.2 Noncompensatory Plans
8.3 Grant Date
8.4 Requisite Service Period
8.5 Forfeitures
8.6 Measurement
8.7 Changes in Employee Withholdings
8.8 Classification
8.9 Look-Back Plans