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we recently completed a very comprehensive study on changing control severance practices among 160 companies that are components of the standard poors 500 and the fines are very interesting compared to our findings of three years ago the most remarkable differences between then and now are several one that the presence of tax grow sub provisions have declined precipitously and were projecting within a couple years will virtually disappear from the marketplace and secondly and this is a response to pressure from iss and other institutional shareholders that equity awards upon change of control which historically would vast solely upon the change of control now require whats called double trigger vesting both the change control and determination of employment for those awards to vest and this has now become the dominant practice among large public companies whereas just four or five years ago dominant practice was single trigger vesting