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He has collected more than $300 million since 1989, mostly through exercising stock options.
Mr. Barbakow made $111 million by exercising stock options in January.
Over the last decade or so, Mr. Lay earned some $300 million from Enron, mostly by exercising stock options.
The profits came from exercising stock options and from selling grants of stock that Tyco had given them.
Mr. Bronfman, who was accused of profiting improperly from exercising stock options based on nonpublic information about a planned share sale, said that he planned to appeal.
Employees shared in the gains, though none gained as much as Mr. Lay, who has collected more than $300 million since 1989, mostly through exercising stock options.
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Companies receive many benefits when their employees exercise stock options.
Enduring the most pain are many midlevel employees who exercised stock options in 2000.
If the other executive had not exercised stock options, his exit package would be $29.9 million.
During August, Mr. Lay also exercised stock options to purchase more Enron shares.
Companies have stopped allowing executives to exercise stock options without putting up their own money.
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