Epstein Index›Documents›EFTA01378027
⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01378027: Holder and Forfeiture (DS10)

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This document addresses stock-based compensation accounting, specifically discussing estimated forfeiture rates for employee stock options and the exercise windows available to option holders. The excerpt relates to standard corporate equity compensation practices and does not identify specific individuals or amounts.

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In addition, the recognition of stock-based compensation expense is impacted by our estimated **forfeiture** rates.
Excerpt 2
Our stock options have generally had one window each year during which an option **holder** could exercise options and the expected term is based upon the

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