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This excerpt taken from the EBAY DEF 14A filed Apr 26, 2006. PENSION
PLAN AND OTHER RETIREMENT ARRANGEMENTS
We do not have any pension plan or deferred compensation plan
for our U.S. employees, including our executive officers.
We have a savings plan, which qualifies under
Section 401(k) of the Internal Revenue Code. We contribute
one dollar for each dollar a participant contributes, with a
maximum contribution of $1,500 per employee (including our
executive officers). Our
non-U.S. employees
are covered by various other savings plans, and in some cases,
pension plans.
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