This excerpt taken from the HAS DEF 14A filed Apr 6, 2009.
Eligibility for participation in the 2009 Performance Plan is limited to executive officers of the Company who are selected in the sole discretion of the Committee. No person is automatically entitled to participate in the 2009 Performance Plan in any plan year. Awards under the 2009 Performance Plan will be made only to those executive officers whose remuneration for the year is expected to potentially be subject to the Section 162(m) deduction
limitation. The 2009 Performance Plan is intended to replace the 2004 Performance Plan for awards made in fiscal 2010 and thereafter. The participants in the Companys existing 2004 Performance Plan, as selected by the Committee for the 2009 fiscal year, are Brian Goldner, the Companys President and Chief Executive Officer, and David D.R. Hargreaves, the Companys Chief Operating Officer and Chief Financial Officer. However, in future years, the Committee may select other executive officers to be eligible for participation under the 2009 Performance Plan. For 2009 the Committee has established net revenue, operating margin and free cash flow performance metrics which will, based on the Companys performance against those metrics in fiscal 2009, determine Mr. Goldners and Mr. Hargreaves potential incentive awards under the 2004 Performance Plan for 2009.
This excerpt taken from the HAS DEF 14A filed Apr 16, 2007.
Employees and directors of the Company and of any other entity, including a subsidiary or joint venture, that is directly or indirectly controlled by the Company (collectively affiliates) are eligible to receive awards under the 2003 Plan, as are other persons who have service relationships with the Company which are covered by the 2003 Plans definition of Employment. As of March 31, 2007 there were approximately 389 employees and directors holding options or other awards granted under the 2003 Plan.
Incentive stock options may only be granted to employees of the Company or of a parent corporation or subsidiary corporation of the Company as those terms are defined in Section 424 of the Code.