STOCK OPTIONS AND WARRANTS

9 Months Ended

12 Months Ended

Jun. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

STOCK OPTIONS AND WARRANTS

NOTE F — STOCK OPTIONS AND WARRANTS

Warrants

The following table summarizes the changes in warrants outstanding and the related prices for the shares of Common Stock issued to non-employees of the Company. These warrants were granted in lieu of cash compensation for services performed or financing expenses in connection with the sale of Common Stock.

Transactions involving warrants (see Note E) are summarized as follows:


Balance at October 1, 2013	983,888		$	11.44
Granted	325,346			8.48
Exercised	(311,586	)		(13.47	)
Cancelled or expired	(55,000	)		(14.00	)
Balance, June 30, 2014	942,648		$	9.60

Employee Stock Options

In 2005, the Board of Directors and holders of a majority of the outstanding shares of Common Stock approved the 2005 Incentive Stock Plan, In 2007, 2008 and 2012, the Board of Directors and holders of a majority of the outstanding shares of Common Stock approved various increases in the number of shares of Common Stock that can be issued as stock awards and stock options thereunder to an aggregate of 5,833,333 shares and the number of shares of Common Stock that can be covered by awards made to any participant in any calendar year to 833,333 shares.

The 2005 Incentive Stock Plan is designed to retain directors, executives, and selected employees and consultants by rewarding them for making contributions to the Company’s success with an award of options to purchase shares of Common Stock. As of June 30, 2014, a total of 211,250 shares have been issued and options to purchase 3,345,566 shares have been granted under the 2005 Incentive Stock Plan.

The following table summarizes the changes in options outstanding and the related prices for the shares of Common Stock issued to employees of the Company under the 2005 Incentive Stock Plan:

Transactions involving stock options issued to employees are summarized as follows:


Outstanding at October 1, 2013	2,024,237		$	3.78
Granted	1,221,346			6.02
Exercised	—			—
Cancelled or expired	(83	)		5.31
Outstanding at June 30, 2014	3,245,500		$	4.61
Vested at June 30, 2014	2,185,550		$	4.02	$	3.72
Non-vested at June 30, 2014	1,059,950				$	1.80

Transactions involving stock options issued to employees and consultants during the nine month period ended June 30, 2014 are summarized as follows:

On October 14, 2013, the Company granted an aggregate of 122,950 options to purchase the Company’s Common Stock at an exercise price of $5.32 per share for five years to employees. 89,617 of these options vest at 25% each anniversary for the next four years and 33,333 of these options vest immediately.

On October 17, 2013, the Company granted Dr. James A. Hayward, Chairman, CEO and President and Dr. Ming-Hwa Liang, Chief Technology Officer and Secretary of the Company options to purchase 833,333 and 50,000 shares of the Company’s Common Stock, respectively, at an exercise price of $5.82 per share for five years with vesting at 25% each anniversary for the next four years. Also on October 17, 2013, the Company granted an aggregate of 62,963 options to non-employee board of director members at an exercise price of $5.82 per share for five years with immediate vesting.

On November 28, 2013, the Company granted 4,167 options to purchase the Company’s Common Stock at an exercise price of $6.96 per share for five years to an employee with vesting at 25% each anniversary for the next four years.

On December 2, 2013, the Company granted 33,333 options to purchase the Company’s Common Stock at an exercise price of $7.02 per share for five years to an employee with vesting at 25% each anniversary for the next four years.

On December 10, 2013, the Company granted an aggregate of 35,433 options to purchase the Company’s Common Stock at an exercise price of $8.16 per share for five years to employees, with immediate vesting.

On February 6, 2014, the Company granted 41,667 options to purchase the Company’s Common Stock at an exercise price of $9.60 per share for five years to a consultant, with immediate vesting.

On February 23, 2014 the Company extended the term of 16,667 options that were set to expire on that date. The Company recorded $43,401 of stock compensation expense for the three and nine month periods ended June 30, 2014 in connection with this modification as the incremental difference between the fair value of the stock options immediately before and after the modification.

On April 14, 2014, the Company granted 33,333 options to purchase the Company’s Common Stock at an exercise price of $6.60 per share for five years to an employee with vesting at 25% each anniversary for the next four years.

On May 1, 2014, the Company granted 4,167 options to purchase the Company’s Common Stock at an exercise price of $6.89 per share for five years to an employee with vesting at 25% each anniversary for the next four years.

The fair value of options granted during the three and nine month periods ended June 30, 2014 was determined using the Black Scholes Option Pricing Model with the following weighted average assumptions:


Stock price	$	7.47		$	6.07
Exercise price	$	5.81		$	7.29
Dividend yield		0.00	%		0.00	%
Volatility		110.46	%		112.19	%
Risk free rate		1.19	%		0.95	%

The Company recorded $404,507 and $1,717,837 as stock compensation expense for the three and nine month periods ended June 30, 2014, respectively, and $870,576 and $1,743,598 for the three and nine month periods ended June 30, 2013, respectively, for the vesting portion of all employee options outstanding and the stock option modifications. As of June 30, 2014, unrecorded compensation cost related to non-vested awards was $3,625,140, which is expected to be recognized over a weighted average period of approximately 3.25 years.

NOTE I — STOCK OPTIONS AND WARRANTS

Warrants

The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s Common Stock issued to non-employees of the Company. These warrants were granted in lieu of cash compensation for services performed or financing expenses in connection with the sale of the Company’s Common Stock.


$2.40	50,000	1.92	$	2.40	50,000	$	2.40
$2.64	8,513	3.79	$	2.64	8,513	$	2.64
$2.85	63,158	4.79	$	2.85	63,158	$	2.85
$3.32	3,768	4.27	$	3.32	3,768	$	3.32
$3.60	33,333	0.39	$	3.60	33,333	$	3.60
$4.26	16,667	1.32	$	4.26	16,667	$	4.26
$5.40	115,000	2.92	$	5.40	115,000	$	5.40
$10.74	1,667	2.10	$	10.74	1,667	$	10.74
$12.84	1,667	2.60	$	12.84	—	$	—
$14.59	668,449	4.80	$	14.59	668,449	$	14.59
$30.00	21,667	0.12	$	30.00	21,667	$	30.00
	983,889	4.10	$	11.86	982,222	$	11.78

Transactions involving warrants are summarized as follows:


Balance, September 30, 2011	970,088		$	8.40
Granted	17,917			4.26
Exercised	(83,994	)		(2.70	)
Cancelled or expired	(140,000	)		(9.66	)
Balance at September 30, 2012	764,011		$	8.70
Granted	2,237,487			13.98
Exercised	(1,003,948	)		(10.20	)
Cancelled or expired	(1,013,661	)		(15.88	)
Balance, September 30, 2013	983,889		$	11.86

On October 31, 2011, warrants totaling 1,250 were issued in connection with services. The warrants are exercisable for three years from the date of issuance at an exercise price of $4.20 per share with vesting immediately. The fair value of the warrants of $1,363 was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 157.69% and risk free rate from 0.41% and were charged to operations during the year ended September 30, 2012.

On January 25, 2012, warrants totaling 16,667 were issued in connection with services. The warrants are exercisable for three years from the date of issuance at an exercise price of $4.26 per share and will vest in full on the first anniversary of the date of grant. The fair value of the warrants of $56,875 was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 147.53% and risk free rate from 0.81% and were charged to operations during the year ended September 30, 2012.

In September 2012, the Company issued an aggregate of 83,536 shares of Common Stock in settlement of 83,944 warrants exercised on a cashless basis.

On November 7, 2012, 1,667 warrants were issued in connection with services. The warrants are exercisable on or after May 7, 2013 for three years at an exercise price of $10.74 per share. The fair value of the warrants of $13,238 was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 129.56% and risk free rate from 0.36% and were charged to current period operations.

On November 29, 2012, in connection the Initial Purchase Agreement, as described in Note H above, the Company issued an aggregate of 1,120,072 warrants to purchase the Company’s common stock exercisable for one to five years after defined date or events, at an exercise price of $13.39 per share.

In March 2013, the Company issued an aggregate of 25,000 shares of its common stock in connection with the exercise of warrants at an exercise price of $6.00 per share with net proceeds of $150,000.

In April 2013, the Company issued 188,090 shares of its common stock in connection with the cashless exercise of 257,306 warrants to acquire the Company’s stock at a weighted average exercise price of $3.78 per share.

In May 2013, the Company issued 40,316 shares of its common stock in connection with the cashless exercise of 49,599 warrants to acquire the Company’s stock at a weighted average exercise price of $2.52 per share.

On May 7, 2013, 1,667 warrants were issued in connection with services. The warrants are exercisable on or after November 7, 2013 for three years at an exercise price of $12.84 per share. The fair value of the warrants of $15,018 was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 119.72% and risk free rate from 0.35% and were charged to current period operations.

As described in Note H above, on January 22, 2013, the Company exercised its option to repurchase 448,029 Series C Warrants issued to Crede under the Initial Purchase Agreement for $50,000. On April 25, 2013, under the Initial Purchase Agreement, Crede effected the cashless exercise of 179,211 Series A Warrants and 492,831 Series B Warrants, and the Company thereupon issued to Crede an aggregate of 520,951 shares of its Common Stock.

On July 19, 2013, in connection the Second Purchase Agreement, as described in Note H above, the Company issued an aggregate of 1,114,082 warrants to purchase the Company’s common stock exercisable for one to five years after defined date or events, at an exercise price of $14.59 per share.

On August 14, 2013, the Company exercised its option to repurchase 445,633 Series C Warrants issued to Crede under the Second Purchase Agreement for $10,000, as described in Note H above.

Employee Stock Options

In 2005, the Board of Directors and the holders of a majority of the outstanding shares of Common Stock approved the 2005 Incentive Stock Plan. In 2007, 2008 and 2012, the Board of Directors and holders of a majority of the outstanding shares of Common Stock approved various increases in the number of shares of Common Stock that can be issued as stock awards and stock options thereunder to an aggregate

5,833,333 shares and the number of shares of Common Stock that can be covered by awards made to any participant in any calendar year to 833,333 shares.

The 2005 Incentive Stock Plan is designed to retain directors, executives, and selected employees and consultants by rewarding them for making contributions to our success with an award of options to purchase shares of Common Stock. As of September 30, 2013, a total of 169,583 shares have been issued and options to purchase 2,086,814 shares have been granted under the 2005 Incentive Stock Plan.

The following table summarizes the changes in options outstanding and the related prices for the shares of the Company’s Common Stock issued to employees of the Company under the 2005 Incentive Stock Plan:

Options Outstanding						Options Exercisable
Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price			Number Exercisable		Weighted Average Exercise Price
	$3.00		400,000		1.65		$	3.00		400,000		$	3.00
	$3.51		833,333		4.79		$	3.51		833,333		$	3.51
	$3.60		500,000		1.76		$	3.60		500,000		$	3.60
	$3.90		10,580		3.18		$	3.90		10,580		$	3.90
	$4.08		79,500		3.17		$	4.08		79,500		$	4.08
	$4.20		47,500		1.67		$	4.20		31,667		$	4.20
	$5.40		25,000		2.92		$	5.40		25,000		$	5.40
	$6.60		90,000		4.71		$	6.60		90,000		$	6.60
	$10.79		34,989		4.17		$	10.79		—		$	—
	$11.58		1,667		4.75		$	11.58		—		$	—
	$12.00		1,667		4.63		$	12.00		—		$	—
			2,024,236		3.23		$	3.78		1,970,080		$	3.63

Transactions involving stock options issued to employees are summarized as follows:


Outstanding at October 1, 2011	2,010,833		$	3.60
Granted	109,314			4.02
Exercised	(8,333	)		(4.80	)
Cancelled or expired	(25,000	)		(4.80	)
Outstanding at September 30, 2012	2,086,814		$	3.60
Granted	38,323			10.88
Exercised	(99,650	)		(2.52	)
Cancelled or expired	(1,251	)		(3.60	)
Outstanding at September 30, 2013	2,024,236		$	3.78
Vested at September 30, 2013	1,970,080					$	8.16
Non-vested at September 30, 2013	54,156					$	3.30

On November 30, 2011, the Company granted an aggregate of 95,400 options to purchase the Company’s Common Stock at an exercise price of $4.08 per share for five years to directors with immediate vesting. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 156.65% and risk free rate of 0.96%.

On December 6, 2011, the Company granted an aggregate of 10,580 options to purchase the Company’s Common Stock at an exercise price of $3.90 per share for five years to two directors with immediate vesting. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 156.29% and risk free rate of 0.94%.

On February 8, 2012, the Company granted 1,667 options to purchase the Company’s Common Stock at an exercise price of $4.20 per share for five years to an employee with vesting at 25% each anniversary for the next four years. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 152.56% and risk free rate of 0.82%.

On March 16, 2012, the Company granted 1,667 options to purchase the Company’s Common Stock at an exercise price of $3.60 per share for five years to an employee with vesting at 25% each anniversary for the next four years. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 149.81% and risk free rate of 1.13%.

On September 24, 2012, the Company issued 5,819 shares of Common Stock in settlement of 8,333 options exercised on a cashless basis and the remaining 25,000 options expired.

On November 30, 2012, the Company granted an aggregate of 34,989 options to non-employee board of director members (except Mr. Catenacci) under the 2005 Incentive Stock Plan. The options are exercisable at $10.79 per share for five years, vesting one year from the date of issuance. The fair value of options was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 146.33% and risk free rate of 0.82%.

On May 12, 2013, the Company granted an aggregate of 1,667 options to an employee under the 2005 Incentive Stock Plan. The options are exercisable at $12.00 per share for five years, vesting at 25% each anniversary for the next four years. The fair value of the options was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 117.57% and risk free rate of 0.60%.

On May 15, 2013 the Company extended the term of 90,000 options that were set to expire to June 16, 2018. The Company recorded $408,605 of stock compensation expense for the year ended September 30, 2013 in connection with this modification as the incremental difference between fair value of the stock options immediately before and after modification.

On July 2, 2013 the Company granted an aggregate of 1,667 options to an employee under the 2005 Incentive Stock Plan. The options are exercisable at $11.58 per share for five years, vesting at 25% each anniversary for the next four years. The fair value of the options was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 114% and risk free interest rate of 1.01%.

During the year ended September 30, 2013, the Company issued 77,325 shares of its Common Stock in connection with the cashless exercise of 99,233 options to acquire the Company’s stock at a weighted average of $3.18 per share. The Company also issued 417 shares of its Common Stock in connection with the exercise of 417 options at $3.60 per share.

In accordance with his resignation agreement dated August 20, 2013, Mr. Jensen, the former Chief Financial Officer of the Company shall have one year from his resignation date to exercise his 341,667 vested options. There was no expense associated with this modification.

See Note M for details of issuances subsequent to the twelve months ended September 30, 2013.

The Company recorded $1,926,129 (including the stock option modification) and $1,953,844 as stock compensation expense for the years ended September 30, 2013 and 2012, respectively for the vesting portion of all employee options outstanding. As of September 30, 2013, unrecorded compensation cost related to non-vested awards was $107,462, which is expected to be recognized through 2018.

NOTE G — STOCK OPTIONS AND WARRANTS

Warrants


$1.85	26,985	5.17	$	1.85	26,985	$	1.85
$1.97	5,924	5.14	$	1.97	5,924	$	1.97
$2.40	50,000	2.92	$	2.40	50,000	$	2.40
$2.64	33,485	4.79	$	2.64	33,485	$	2.64
$2.85	84,211	5.79	$	2.85	84,211	$	2.85
$3.32	15,072	5.27	$	3.32	15,072	$	3.32
$3.60	200,000	2.38	$	3.60	200,000	$	3.60
$4.26	16,667	2.32	$	4.26	—	$	—
$5.40	165,000	3.92	$	5.40	165,000	$	5.40
$6.00	25,000	0.48	$	6.00	25,000	$	6.00
$30.00	141,667	0.34	$	30.00	141,667	$	30.00
	764,011	2.97	$	8.40	747,344	$	8.70

Transactions involving warrants are summarized as follows:


Balance, September 30, 2010	1,153,466		$	14.22
Granted	198,289			2.64
Exercised	—			—
Cancelled or expired	(381,667	)		(23.04	)
Balance at September 30, 2011	970,088		$	8.40
Granted	17,917			4.26
Exercised	(83,994	)		(2.70	)
Cancelled or expired	(140,000	)		(9.66	)
Balance, September 30, 2012	764,011		$	8.70

In the month of November 2010, warrants totaling 49,365 were issued in connection with services provided in connection with the issuance of convertible notes. The warrants are exercisable for seven years from the date of issuance at exercise prices from $1.85 to $1.97 per share. The fair values of the warrants were determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 169.06% to 169.21% and risk free rate from 2.16% to 2.20%.

The determined fair value of $120,840 is charged ratably to current period operations over one year. During the years ended September 30, 2012 and 2011, $18,851 and $101,989 was charged to operations, respectively.

In the month of January 2011, warrants totaling 22,608 were issued in connection with services provided in connection with the issuance of convertible notes. The warrants are exercisable for seven years from the date of issuance at an exercise price of $3.32 per share. The fair values of the warrants were determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 170.33% and risk free rate of 2.69%.

The determined fair value of $97,131 is charged ratably to current period operations over one year. During the years ended September 30, 2012 and 2011, $26,478 and $70,653 was charged to operations, respectively.

During the month of July 2011, warrants totaling 126,316 were issued in connection with the sale of the Company’s Common Stock. The warrants are exercisable for seven years from the date of issuance at an exercise price of $2.85 per share.

On August 12, 2011, the Company extended the expiration date of previously issued warrants exercisable at $5.40 per share to consultants. The warrants were extended from September 1, 2011 to September 1, 2016. The change in fair value of the warrants of $194,424 was charged to current period operations and was determined using the Black Scholes Option Pricing model with the following assumptions: dividend yield $-0-, volatility of 162.03% and risk free rate from 0.01% to 0.32%.

In September 2012, the Company issued an aggregate of 83,536 shares of Common Stock in settlement of 83,994 warrants exercised on a cashless basis.

Employee Stock Options

On January 26, 2005, the Board of Directors, and on February 15, 2005, the holders of a majority of the outstanding shares of Common Stock approved the 2005 Incentive Stock Plan and authorized the issuance of 266,667 shares of Common Stock as stock awards and stock options thereunder. On May 16, 2007, at the annual meeting of stockholders, the holders of a majority of the outstanding shares of Common Stock approved an increase in the number of shares subject to the 2005 Incentive Stock Plan to 333,333 shares of Common Stock. On June 17, 2008, the Board of Directors unanimously adopted anamendment to the 2005 Incentive Stock Plan that increased the total number of shares of Common Stock issuable pursuant to the 2005 Incentive Stock Plan from a total of 333,333 shares to a total of 1,666,667 shares, which was approved by our stockholders at the 2008 annual meeting of stockholders held on December 16, 2008. On November 30, 2011, the Board of Directors unanimously adopted an amendment to the 2005 Incentive Stock Plan that increased the total number of shares of Common Stock issuable thereunder to 5,833,333 and the number of shares of Common Stock that can be covered by awards made to any participant in any calendar year to 833,333, which was approved by our stockholders at the 2012 annual meeting of stockholders held on January 27, 2012.

The 2005 Incentive Stock Plan is designed to retain directors, executives, and selected employees and consultants by rewarding them for making contributions to our success with an award of options to

purchase shares of Common Stock. As of September 30, 2012, a total of 169,583 shares have been issued and options to purchase 2,086,814 shares have been granted under the 2005 Incentive Stock Plan.

Options Outstanding						Options Exercisable
Exercise Prices		Number Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price			Number Exercisable		Weighted Average Exercise Price
	$3.00		483,333		2.65		$	3.00		483,333		$	3.00
	$3.51		833,333		5.79		$	3.51		520,833		$	3.51
	$3.60		501,668		2.76		$	3.60		375,000		$	3.60
	$3.90		10,580		4.18		$	3.90		10,580		$	3.90
	$4.08		95,400		4.17		$	4.08		95,400		$	4.08
	$4.20		47,500		2.67		$	4.20		19,792		$	4.20
	$5.40		25,000		3.92		$	5.40		25,000		$	5.40
	$6.60		90,000		0.71		$	6.60		90,000		$	6.60
			2,086,814		3.94		$	3.60		1,619,938		$	3.60

Transactions involving stock options issued to employees are summarized as follows:


Outstanding at October 1, 2010	1,115,000		$	3.60
Granted	895,833			3.60
Exercised	—			—
Cancelled or expired	—			—
Outstanding at September 30, 2011	2,010,833		$	3.60
Granted	109,314			4.02
Exercised	(8,333	)		(4.80	)
Expired	(25,000	)		(4.80	)
Outstanding at September 30, 2012	2,086,814		$	3.60

On December 13, 2010, the Company granted 25,000 options to purchase the Company’s Common Stock at an exercise price of $4.20 per share for five years to an employee with vesting at 25% each anniversary for the next four years. The fair value of options was determined using the Black Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 171.29% and risk free rate of 0.98%.

On January 4, 2011, the Company granted 33,333 options to purchase the Company’s Common Stock at an exercise price of $4.80 per share for five years to an employee with vesting at 25% each anniversary for the next four years. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 170.62% and risk free rate of 2.01%.

On July 11, 2011, the Company granted an aggregate of 833,333 options to purchase the Company’s Common Stock at an exercise price of $3.51 per share for seven years to key officers with vesting as follows: 25% immediately, 37.5% each anniversary for the next two years with vesting acceleration dependent on defined revenue targets. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 162.37% and risk free rate of 2.22%.

On August 1, 2011, the Company granted 4,167 options to purchase the Company’s Common stock at an exercise price of $4.20 per share for five years to an employee with vesting at 25% each anniversary for the next four years. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 162.43% and risk free rate of 1.32%.

On August 12, 2011, the Company extended the expiry date of previously issued options exercisable at $5.40 per share to key officers. The fully vested options were extended from September 1, 2011 to September 1, 2016. The change in fair value of the options of $544,386 was charged to current period operations and was determined using the Black-Scholes Option Pricing model with the following assumptions: dividend yield $-0-, volatility of 162.03% and risk free rate from 0.01% to 0.32%.

On December 6, 2011, the Company granted an aggregate of 10,580 options to purchase the Company’s Common Stock at an exercise price of $3.90 per share for five years to directors with immediate vesting. The fair value of options was determined using the Black-Scholes Option Pricing Model with the following assumptions: dividend yield $-0-, volatility of 156.29% and risk free rate of 0.94%.

On September 24, 2012, the Company issued 5,819 shares of Common Stock in settlement of 8,333 options exercised on a cashless basis and the remaining 25,000 options expired.

The Company recorded $1,953,844 and $1,485,068 as stock compensation expense for the years ended September 30, 2012 and 2011, respectively.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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