Indicates that an employee is stock owner. The percentage attribute allows specification of an associated percentage of stock ownership. This element may be useful within
U.S. markets in applying rules related to U.S. Internal Reveune Code sections applicable to "nondiscrimination testing" of programs with tax preferences. It also may have bearing on reporting
required to the U.S. Securities Exchange Commission. Depending on how the implementer uses the field, the percentage attribute might be the employee's actual stock ownership or an applicable regulatory threshold -- for example, 5 percent to indicate that the person is at least a 5 percent owner.
(Defined in file
Fields.xsd
, or a file it imports)
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