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The concept of "spillover" is most closely associated with
Compensatory Stock Option Plans
Employee benefit plans which grant the option to purchase company stock at a discounted price as compensation or incentive.
Performance-Based Stock Option Plans
Incentive programs that grant options to employees as rewards for achieving specific performance targets.
Convertible Preferred Stock
A type of preferred stock that holders can convert into a predetermined number of common shares, often at a set price.
Preferred Stock
A class of ownership in a corporation that has a higher claim on the assets and earnings than common stock, usually with fixed dividends.
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