As part of an economic stimulus package, the Finnish government announced that the social security obligations paid by Finnish employers on employee income will be reduced in 2009 and eliminated in 2010. Most Finnish employers pay social insurance on the proceeds from restricted stock units granted to their employees. Stock options and ESPP proceeds generally are not subject to employer social insurance obligations. Effective April 1, 2009, the employer’s social insurance obligation will be reduced to 0.8 percent. The social insurance obligation will be eliminated effective Jan. 1, 2010.