| Deferred compensation arrangements (such as stock or unit options and share or unit awards) that are equity-based payments with individual employees. The arrangements are generally based on employment contracts between the entity and one or more selected officers or key employees, and contain a promise by the employer to pay certain amounts or benefits at designated future dates, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Other "sub-members" can be added as necessary. | en-US | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
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