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Is the same list of peer companies used for a companys allowable cap on an equity plan proposal?

April 26, 2017allowable cap companies COMPANY equity list peer Plan proposal Used

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Is the same list of peer companies used for a companys allowable cap on an equity plan proposal?

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A.) No, the list of 12 peer companies shown in the executive compensation section is not the same peer group used in determining a company’s allowable cap calculation on equity plan proposal. The peer group used for benchmarking executive pay is different and narrower than that used for creating the allowable cap calculations for stock-based compensation.