In New York, a guaranteed option offers a minimum 3% return and has produced an annual average return of 4.5% since inception in November 2000.

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He said that his co-workers know that employers don't list these options on the income reports they send the IRS and they don't want to pay the alternative minimum tax that can hit option holders.

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The S4 gives this option and requires a minimum 8 character password.

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This is similar to a put option that guarantees investors a minimum price at which they can sell their shares.

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If a franchisee repeatedly fails to hit the minimum standards, Ledsinger's only real option is to pull his flag.

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Under the deal struck in 2007, HSBC committed to hold its shares for a minimum period of five years during which it had the option to increase the stake to 25 percent.

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Today borrowers are more likely to be in their early 60s (62 is the minimum age), and they are overwhelmingly (70%) choosing a fixed rate lump sum payment option.

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