- deferred annual bonus plan
Variable incentive plan with performance/restrictions measured over a period of one year or less and where part or all of the payment of the bonus earned is deferred for a further period of time. The deferred element (for example, deferred shares) may be matched by the company (matching shares).
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
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