Bond Bond-Backed Obligation BBO Bond Premium Boot Branch Branch Interest Tax Branch Profits Tax BPT Brother-Sister Corporations Bull and Bear Bonds Burden of Proof Business Profits Business Purpose Doctrine Busted Reorganization. Typically, the plan administrator will have the power to establish, amend, and rescind rules and policies deemed necessary or appropriate for the proper administration of the employee stock option plan, to make all necessary determinations under the plan, to construe and interpret the provisions of the plan, and to amend or terminate the plan and, under certain circumstances, outstanding stock option grants...
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