12 C.F.R. § 7.2011

National bank compensation plans.

        Consistent with safe and sound banking practices and the compensation provisions of 12 CFR part 30, a national bank may adopt compensation plans, including, among others, the following:

            (a)
            Bonus and profit-sharing plans.
             A national bank may adopt a bonus or profit-sharing plan designed to ensure adequate remuneration of bank officers and employees.

            (b)
            Pension plans.
             A national bank may provide employee pension plans and make reasonable contributions to the cost of the pension plan.

            (c)
            Employee stock option and stock purchase plans.
             A national bank may provide employee stock option and stock purchase plans.

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