In Brief: New perks target top talent

A select group of top executives and software developers at Microsoft were awarded special perks, including large extra stock-option grants and extended vacation time. The "partnership program" provides option grants for as many as 200,000 shares of stock and removes any caps on vacation time. Under the program, top employees are encouraged to take whatever time they need to balance work and family. The program appears to provide a compelling middle ground for long-time employees who have the wealth to retire outright as well as the industry experience to easily jump to new ventures.

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