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The text explains the differences between single trigger and double trigger change of control provisions in executive compensation. A single trigger change of control occurs when a company is acquired (through asset or stock purchase), allowing the executive to leave immediately after the event, which is often disfavored as it may discourage new owners from retaining the management team. In contrast, a double trigger provision allows executives to leave if a change of control happens followed by their termination within a specified time frame, enabling them to exit under those conditions. This structure is seen more favorably as it aligns management's interests with the new company.
