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Technology Stocks : Intel Corporation (INTC)
INTC 35.53-1.1%Nov 14 3:59 PM EST

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To: Robert O who wrote (177799)5/6/2004 12:14:22 PM
From: Lizzie Tudor  Read Replies (1) of 186894
 
Employee herself walking away from the firm and options quite different than employer firing them day prior to vesting.

In what context? We are talking about whether unvested options shoud be expensed, basically. If you leave your employer for any reason prior to the first year, those options which were expenses to the company are now null and void. In either case the employee gets nothing and the firm needs to back out the "expense", because it never existed.

I have thought all along that expensing options at grant was a bad methodology for this reason.
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