Document:

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                                                                 EXHIBIT 10.4(b)

[PLANTRONICS LOGO]

HUMAN RESOURCE ADMINISTRATIVE GUIDE

                                                                       No. H0xxx
                                                                  Rev 1.0 7/7/00

                        OVERACHIEVEMENT BONUS GUIDELINES

1.0    PURPOSE

       The Overachievement Bonus guidelines shall apply to fiscal year 2001 and
       subsequent fiscal years, unless amended. These guidelines will determine
       how the key management overachievement bonus plan funding and individual
       bonuses are administered and calculated.

2.0    SCOPE

       Selected employees may be eligible to participate in the Plantronics,
       Inc. Overachievement Bonus Plan. Eligible participants include all senior
       members of our worldwide management team, excluding sales managers
       already on commission plans with accelerators. Specifically, the
       participating group includes the CEO, direct reports to the CEO, and all
       directors and vice-presidents of the company. In addition, some
       associates with the title of senior manager in EMEA will be eligible to
       participate.

3.0    GENERAL

       Plantronics has numerous forms of variable compensation to incent
       associates to achieve. The overachievement bonus plan was created to
       reward extraordinary corporate and individual performance against annual
       targeted objectives. To receive bonus funds from the pool, the company
       must have surpassed its annual targets and an associate must also have
       achieved greater than 90% weighted average individual performance scores
       for the fiscal year.

4.0    GUIDELINE

       ELIGIBILITY

       To become an Eligible Participant in the Overachievement Bonus Plan, an
       associate must receive confirmation by way of a fully executed offer
       letter or memo from the Corporate Human Resource department.

       FUNDING

       The funding for the bonus pool will be based on ANNUAL ADJUSTED OPERATING
       INCOME, as follows:

       -  less than 100% of Board approved income:      0%
       -  100% of Board Plan and less than 108%:      5.0% of incremental income
       -  108% of Board Plan and less than 115%:      7.5% of incremental income
       -  115% of Board Plan and less than 120%:     10.0% of incremental income
       -  120% of Board Plan and above:              20.0% of incremental income

       A cap at 125% achievement of the Board Plan will be established.

       Adjusted net income (net income adjusted for extraordinary items such as
       capital gains/losses) was selected as the measurement of success as it
       holds the closest relationship to controllable shareholder

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<PAGE>   2

[PLANTRONICS LOGO]

HUMAN RESOURCE ADMINISTRATIVE GUIDE

                                                                       No. H0xxx
                                                                  Rev 1.0 7/7/00

                        OVERACHIEVEMENT BONUS GUIDELINES

       value creation -- earnings per share has a diluted effect in measuring
       overall performance by taking into account the shares outstanding.

ALLOCATION

The Overachievement Pool will be distributed in two steps. The overall pool will
be split into 2 sub-pools, the first (80%) to reward individual performance
based on achievement as measured by objective scoring throughout the year, and
the second (20%) to be provide the CEO discretionary ability to reward
participants.

POOL 1 is distributed using a formula of 1) the individual's salary as a percent
of the combined salaries of all participants, times 2) the weighted average of
an individual's quarterly and annual (if any) objective bonus payout for the
year, as follows:

       (Pool x 80%) * (Individual Salary/All Participant Salaries) * Weighted
       Ave. Individual Objective Score

NOTE: In general, individual scores of greater than 100% on objectives for the
fiscal year as a whole are not allowed. Approval for such scoring must come from
the CEO, with recommendations from the manager, functional VP and local head of
HR.

POOL 2 is distributed by the CEO to any participant or set of participants in
the pool, other than himself, on a purely discretionary basis. The CEO also has
the discretion not to award all of the funds in this pool. Bonus payments for
unbudgeted new hires may also be taken from the excess pool in the first year of
hire. There is no maximum per individual from this pool.

TIMING AND PAYMENT

Overachievement bonuses will be paid annually, following the completion of
year-end audited financial statements. Finance will be responsible for accruing
amounts quarterly -- consistent with the degree of cumulative over-achievement
to plan as of each quarter end, so that operating income will not change as a
result of payments under the plan.

A participant must be employed by Plantronics on the payment date to be
eligible. If not employed on the payment date, the participant shall not be
entitled to any funds. If the participant dies, or is disabled and therefore
unable to work during the relevant quarter or prior to the payment date, the
participant will be treated as being employed on the payment date and the
participant or the participant's estate will be entitled to the portion of the
bonus actually earned on a pro rata basis using the time actually worked during
the year.

                                       2<PAGE>   1

                                                                    EXHIBIT 10.8

[PLANTRONICS LOGO]

                                PLANTRONICS, INC.
                             1993 STOCK OPTION PLAN

1.     Purposes of the Plan. The purposes of this Stock Option Plan are to
       attract and retain the best available personnel for positions of
       substantial responsibility, to provide additional incentive to Employees
       and Consultants of the Company and its Subsidiaries and to promote the
       success of the Company's business. Options granted under the Plan may be
       Incentive Stock Options or Nonstatutory Stock Options, as determined by
       the Administrator at the time of grant.

2.     Definitions. As used herein, the following definitions shall apply:

       (a)    "Administrator" means the Board or any of its Committees as shall
              be administering the Plan in accordance with Section 4 hereof.

       (b)    "Applicable Laws" means the requirements relating to the
              administration of stock option plans under U.S. state corporate
              laws, U.S. federal and state securities laws, the Code, any stock
              exchange or quotation system on which the Common Stock is listed
              or quoted and the applicable laws of any other country or
              jurisdiction where Options are granted under the Plan.

       (c)    "Board" means the Board of Directors of the Company.

       (d)    "Code" means the Internal Revenue Code of 1986, as amended.

       (e)    "Committee" means the Compensation Committee appointed by the
              Board in accordance with Section 4 hereof.

       (f)    "Common Stock" means the Common Stock of the Company.

       (g)    "Company" means Plantronics Inc., a Delaware corporation.

       (h)    "Consultant" means any person who is engaged by the Company or any
              Parent or Subsidiary to render consulting or advisory services to
              such entity and who is compensated for such services and who does
              not render such services as an Employee.

       (i)    "Director" means a member of the Board of Directors of the
              Company.

       (j)    "Disability" means total and permanent disability as defined in
              Section 22(e)(3) of the Code.

       (k)    "Employee" means any person, including Officers and Directors,
              employed by the Company or any Parent or Subsidiary of the
              Company. A Service Provider shall not cease to be an Employee in
              the case of (i) any leave of absence approved by the Company or
              (ii) transfers between locations of the Company or between the
              Company, its Parent, any Subsidiary, or any successor. For
              purposes of Incentive Stock Options, no such leave may exceed
              ninety (90) days, unless reemployment upon expiration of such
              leave is guaranteed by contract (including certain Company
              policies) or statute. If reemployment upon expiration of a leave
              of absence approved by the Company is not so guaranteed, on the
              181st day of such leave any Incentive Stock Option held by the
              Optionee shall cease to be treated as an Incentive Stock Option
              and shall be treated for tax purposes as a Nonstatutory Stock
              Option. Neither service as a Director nor payment of a director's
              fee by the Company shall be sufficient to constitute "employment"
              by the Company.

       (l)    "Exchange Act" means the Securities Exchange Act of 1934, as
              amended.

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

       (m)    "Fair Market Value" means, as of any date, the value of Common
              Stock determined as follows:

              (i)    If the Common Stock is listed on any established stock
                     exchange or a national market system, including without
                     limitation the Nasdaq National Market or The Nasdaq
                     SmallCap Market of The Nasdaq Stock Market, its Fair Market
                     Value shall be the closing sales price for such stock (or
                     the closing bid, if no sales were reported) as quoted on
                     such exchange or system for the last market trading day
                     prior to the time of determination, as reported in The Wall
                     Street Journal or such other source as the Administrator
                     deems reliable;

              (ii)   If the Common Stock is regularly quoted by a recognized
                     securities dealer but selling prices are not reported, its
                     Fair Market Value shall be the mean between the high bid
                     and low asked prices for the Common Stock on the last
                     market trading day prior to the day of determination; or

              (iii)  In the absence of an established market for the Common
                     Stock, the Fair Market Value thereof shall be determined in
                     good faith by the Administrator in conjunction with a
                     qualified independent appraiser.

       (n)    "Incentive Stock Option" means an Option intended to qualify as an
              incentive stock option within the meaning of Section 422 of the
              Code.

       (o)    "Nonstatutory Stock Option" means an Option not intended to
              qualify as an Incentive Stock Option.

       (p)    "Officer" means a person who is an officer of the Company within
              the meaning of Section 16 of the Exchange Act and the rules and
              regulations promulgated thereunder.

       (q)    "Option" means a stock option granted pursuant to the Plan.

       (r)    "Option Agreement" means a written or electronic agreement between
              the Company and an Optionee evidencing the terms and conditions of
              an individual Option grant. The Option Agreement is subject to the
              terms and conditions of the Plan.

       (s)    "Optioned Stock" means the Common Stock subject to an Option.

       (t)    "Optionee" means an Employee or Consultant who receives an
              outstanding Option, or in the event of death or disability, such
              individual's estate or personal representative, granted under the
              Plan.

       (u)    "Parent" means a "parent corporation," whether now or hereafter
              existing, as defined in Section 424(e) of the Code.

       (v)    "Plan" means this 1993 Stock Option Plan.

       (w)    "Section 16(b)" means Section 16(b) of the Securities Exchange Act
              of 1934, as amended.

       (x)    "Service Provider" means an Employee or Consultant.

       (y)    "Share" means a share of the Common Stock, as adjusted in
              accordance with Section 11 below.

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

       (z)    "Subsidiary" means a "subsidiary corporation," whether now or
              hereafter existing, as defined in Section 424(f) of the Code.

3.     Stock Subject to the Plan. Subject to the provisions of Section 11 of the
       Plan, the maximum aggregate number of Shares which may be subject to
       option and sold under the Plan is 18,927,726 Shares. The Shares may be
       authorized but unissued, or reacquired Common Stock, or both. If an
       Option expires or becomes unexercisable without having been exercised in
       full, the unpurchased Shares which were subject thereto shall become
       available for future grant or sale under the Plan (unless the Plan has
       terminated). However, Shares that have actually been issued under the
       Plan, upon exercise of either an Option, shall not be returned to the
       Plan and shall not become available for future distribution under the
       Plan.

4.     Administration of the Plan.

       (a)    The Plan shall be administered by the Board or a Committee
              appointed by the Board, which Committee shall be constituted to
              comply with Applicable Laws.

       (b)    Powers of the Administrator. Subject to the provisions of the Plan
              and, in the case of a Committee, the specific duties delegated by
              the Board to such Committee, and subject to the approval of any
              relevant authorities, the Administrator shall have the authority
              in its discretion:

              (i)    to determine the Fair Market Value of the Common Stock, in
                     accordance with Section 2(m) of the Plan;

              (ii)   to select the Service Providers to whom Options may from
                     time to time be granted hereunder;

              (iii)  to determine the number of Shares to be covered by each
                     such award granted hereunder;

              (iv)   to approve forms of agreement for use under the Plan;

              (v)    to determine the terms and conditions, of any Option
                     granted hereunder. Such terms and conditions are subject to
                     the provisions of this Plan and may include, but are not
                     limited to, the time or times when Options may be exercised
                     (which may be based on performance criteria), any vesting
                     acceleration or waiver of forfeiture restrictions, and any
                     restriction or limitation regarding any Option or the
                     Common Stock relating thereto, based in each case on such
                     factors as the Administrator, in its sole discretion, shall
                     determine;

              (vi)   to determine whether and under what circumstances an Option
                     may be settled in cash under subsection 9(e) instead of
                     Common Stock;

              (vii)  to prescribe, amend and rescind rules and regulations
                     relating to the Plan, including rules and regulations
                     relating to sub-plans established for the purpose of
                     qualifying for preferred tax treatment under foreign tax
                     laws;

              (viii) to allow Optionees to satisfy withholding tax obligations
                     by electing to have the Company withhold from the Shares to
                     be issued upon exercise of an Option that number of Shares
                     having a Fair Market Value equal to the amount required to
                     be withheld. The Fair Market Value of the Shares to be
                     withheld shall be determined on the date that the amount of
                     tax to be withheld is to be determined. All elections by
                     Optionees to have Shares withheld for this purpose shall be
                     made in such form and under such conditions as the
                     Administrator may deem necessary or advisable; and

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

              (ix)   to construe and interpret the terms of the Plan and awards
                     granted pursuant to the Plan.

       (c)    Effect of Administrator's Decision. All decisions, determinations
              and interpretations of the Administrator shall be final and
              binding on all Optionees.

5.     Eligibility.

       (a)    Nonstatutory Stock Options may be granted to Service Providers.
              Incentive Stock Options may be granted only to Employees.

       (b)    Each Option shall be designated in the Option Agreement as either
              an Incentive Stock Option or a Nonstatutory Stock Option. However,
              notwithstanding such designation, to the extent that the aggregate
              Fair Market Value of the Shares with respect to which Incentive
              Stock Options are exercisable for the first time by the Optionee
              during any calendar year (under all plans of the Company and any
              Parent or Subsidiary) exceeds $100,000, such Options shall be
              treated as Nonstatutory Stock Options. For purposes of this
              Section 5(b), Incentive Stock Options shall be taken into account
              in the order in which they were granted. The Fair Market Value of
              the Shares shall be determined as of the time the Option with
              respect to such Shares is granted.

       (c)    Neither the Plan nor any Option shall confer upon any Optionee any
              right with respect to continuing the Optionee's relationship as a
              Service Provider with the Company, nor shall it interfere in any
              way with his or her right or the Company's right to terminate such
              relationship at any time, with or without cause.

       (d)    The following limitations shall apply to grants of Options:

              (i)    No Service Provider shall be granted in any fiscal year of
                     the Company, options to purchase more than 500,000 shares,
                     or 1,000,000 shares, if such Service Provider is a new
                     hire;

              (ii)   The foregoing limitations set forth in this Section 5(d)
                     are intended to satisfy the requirements applicable to
                     Options intended to qualify as "performance-based
                     compensation" (within the meaning of Section 162(m) of the
                     Code) and are subject to an automatic proportionate
                     increase in the event of an increase to either the Shares
                     issuable pursuant to the Plan or to the Shares issuable
                     pursuant to a particular Option under Sections 3 and 11
                     herein. In the event the Administrator determines that such
                     limitations are not required to qualify an Option as
                     performance-based compensation, the Administrator may
                     modify or eliminate such limitations.

6.     Term of Plan. The Plan shall become effective upon its adoption by the
       Board. It shall continue in effect for a term of ten (10) years unless
       sooner terminated under Section 13 of the Plan.

7.     Term of Option. The term of each Option shall be stated in the Option
       Agreement; provided, however, that the term shall be no more than ten
       (10) years from the date of grant thereof. In the case of an Incentive
       Stock Option granted to an Optionee who, at the time the Option is
       granted, owns stock representing more than ten percent (10%) of the
       voting power of all classes of stock of the Company or any Parent or
       Subsidiary, the term of the Option shall be five (5) years from the date
       of grant or such shorter term as may be provided in the Option Agreement.

8.     Option Exercise Price and Consideration.

       (a)    The per share exercise price for the Shares to be issued upon
              exercise of an Option shall be such price as is determined by the
              Administrator, but shall be subject to the following:

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

              (i)    In the case of an Incentive Stock Option

                     (1)    granted to an Employee who, at the time of grant of
                            such Option, owns stock representing more than ten
                            percent (10%) of the voting power of all classes of
                            stock of the Company or any Parent or Subsidiary,
                            the exercise price shall be no less than 110% of the
                            Fair Market Value per Share on the date of grant.

                     (2)    granted to any other Employee, the per Share
                            exercise price shall be no less than 100% of the
                            Fair Market Value per Share on the date of grant.

              (ii)   In the case of a Nonstatutory Stock Option

                     (1)    granted to a Service Provider who, at the time of
                            grant of such Option, owns stock representing more
                            than ten percent (10%) of the voting power of all
                            classes of stock of the Company or any Parent or
                            Subsidiary, the exercise price shall be no less than
                            110% of the Fair Market Value per Share on the date
                            of the grant.

                     (2)    granted to any other Service Provider, the per Share
                            exercise price shall be no less than 100% of the
                            Fair Market Value per Share on the date of grant.

              (iii)  Notwithstanding the foregoing, Options may be granted with
                     a per Share exercise price other than as required above
                     pursuant to a merger or other corporate transaction,
                     provided that shareholders' approval has been obtained for
                     all such grants.

       (b)    The consideration to be paid for the Shares to be issued upon
              exercise of an Option, including the method of payment, shall be
              determined by the Administrator (and, in the case of an Incentive
              Stock Option, shall be determined at the time of grant). Such
              consideration may consist of (1) cash, (2) check, (3) other Shares
              which (x) in the case of Shares acquired upon exercise of an
              Option, have been owned by the Optionee for more than six months
              on the date of surrender, and (y) have a Fair Market Value on the
              date of surrender equal to the aggregate exercise price of the
              Shares as to which such Option shall be exercised, (4)
              consideration received by the Company under a cashless exercise
              program implemented by the Company in connection with the Plan, or
              (5) any combination of the foregoing methods of payment, or (6)
              such other consideration and method of payment for the issuance of
              Shares to the extent permitted under Applicable Laws. In making
              its determination as to the type of consideration to accept, the
              Administrator shall consider if acceptance of such consideration
              may be reasonably expected to benefit the Company.

9.     Exercise of Option.

       (a)    Procedure for Exercise; Rights as a Shareholder.

              (i)    Any Option granted hereunder shall be exercisable according
                     to the terms hereof at such times and under such conditions
                     as determined by the Administrator and set forth in the
                     Option Agreement, but in no case prior to the first
                     anniversary of the date the Option is granted. An Option
                     may not be exercised for a fraction of a Share.

              (ii)   An Option shall be deemed exercised when the Company
                     receives: (i) written or electronic notice of exercise (in
                     accordance with the Option Agreement) from the person
                     entitled to exercise the Option, and (ii) full payment for
                     the Shares with

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

                     respect to which the Option is exercised. Full payment may
                     consist of any consideration and method of payment
                     authorized by the Administrator and permitted by the Option
                     Agreement and allowable under Section 8(b) of the Plan.
                     Shares issued upon exercise of an Option shall be issued in
                     the name of the Optionee or, if requested by the Optionee,
                     in the name of the Optionee and his or her spouse. Until
                     the Shares are issued (as evidenced by the appropriate
                     entry on the books of the Company or of a duly authorized
                     transfer agent of the Company), no right to vote or receive
                     dividends or any other rights as a shareholder shall exist
                     with respect to the Shares, notwithstanding the exercise of
                     the Option. The Company shall issue (or cause to be issued)
                     such Shares promptly after the Option is exercised. No
                     adjustment will be made for a dividend or other right for
                     which the record date is prior to the date the Shares are
                     issued, except as provided in Section 11 of the Plan.

              (iii)  Exercise of an Option in any manner shall result in a
                     decrease in the number of Shares thereafter available, both
                     for purposes of the Plan and for sale under the Option, by
                     the number of Shares as to which the Option is exercised.

       (b)    Termination of Relationship as a Service Provider. If an Optionee
              ceases to be a Service Provider, such Optionee may exercise his or
              her Option within such period of time as is specified in the
              Option Agreement (of at least thirty (30) days) to the extent that
              the Option is vested on the date of termination (but in no event
              later than the expiration of the term of the Option as set forth
              in the Option Agreement). In the absence of a specified time in
              the Option Agreement, the Option shall remain exercisable for
              ninety (90) days following the Optionee's termination. If, on the
              date of termination, the Optionee is not vested as to his or her
              entire Option, the Shares covered by the unvested portion of the
              Option shall revert to the Plan. If, after termination, the
              Optionee does not exercise his or her Option within the time
              specified by the Administrator, the Option shall terminate, and
              the Shares covered by such Option shall revert to the Plan.

       (c)    Disability of Optionee. If an Optionee ceases to be a Service
              Provider as a result of the Optionee's Disability, the Optionee
              may exercise his or her Option within such period of time as is
              specified in the Option Agreement (of at least six (6) months) to
              the extent the Option is vested on the date of termination (but in
              no event later than the expiration of the term of such Option as
              set forth in the Option Agreement). In the absence of a specified
              time in the Option Agreement, the Option shall remain exercisable
              for twelve (12) months following the Optionee's termination. If,
              on the date of termination, the Optionee is not vested as to his
              or her entire Option, the Shares covered by the unvested portion
              of the Option shall revert to the Plan. If, after termination, the
              Optionee does not exercise his or her Option within the time
              specified herein, the Option shall terminate, and the Shares
              covered by such Option shall revert to the Plan.

       (d)    Death of Optionee. If an Optionee dies while a Service Provider,
              the Option may be exercised within such period of time as is
              specified in the Option Agreement (but in no event later than the
              expiration of the term of such Option as set forth in the Notice
              of Grant), by the Optionee's estate or by a person who acquires
              the right to exercise the Option by bequest or inheritance, but
              only to the extent that the Option is vested on the date of death.
              In the absence of a specified time in the Option Agreement, the
              Option shall remain exercisable for twelve (12) months following
              the Optionee's termination. If, at the time of death, the Optionee
              is not vested as to his or her entire Option, the Shares covered
              by the unvested portion of the Option shall immediately revert to
              the Plan. The Option may be exercised by the executor or
              administrator of the Optionee's estate or, if none, by the
              person(s) entitled to exercise the Option under the Optionee's
              will or the laws of descent or distribution. If the Option is not
              so exercised within the time specified herein, the Option shall
              terminate, and the Shares covered by such Option shall revert to
              the Plan.

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

       (e)    Buyout Provisions. The Administrator may at any time offer to buy
              out for a payment in cash or Shares, an Option previously granted,
              based on such terms and conditions as the Administrator shall
              establish and communicate to the Optionee at the time that such
              offer is made.

10.    Non-Transferability of Options. Options may not be sold, pledged,
       assigned, hypothecated, transferred, or disposed of in any manner other
       than by will or by the laws of descent or distribution and may be
       exercised, during the lifetime of the Optionee, only by the Optionee.

11.    Adjustments Upon Changes in Capitalization, Merger or Asset Sale.

       (a)    Changes in Capitalization. Subject to any required action by the
              shareholders of the Company, the number of shares of Common Stock
              covered by each outstanding Option, and the number of shares of
              Common Stock which have been authorized for issuance under the
              Plan but as to which no Options have yet been granted or which
              have been returned to the Plan upon cancellation or expiration of
              an Option, as well as the price per share of Common Stock covered
              by each such outstanding Option, shall be proportionately adjusted
              for any increase or decrease in the number of issued shares of
              Common Stock resulting from a stock split, reverse stock split,
              stock dividend, combination or reclassification of the Common
              Stock, or any other increase or decrease in the number of issued
              shares of Common Stock effected without receipt of consideration
              by the Company. The conversion of any convertible securities of
              the Company shall not be deemed to have been "effected without
              receipt of consideration." Such adjustment shall be made by the
              Board, whose determination in that respect shall be final, binding
              and conclusive. Except as expressly provided herein, no issuance
              by the Company of shares of stock of any class, or securities
              convertible into shares of stock of any class, shall affect, and
              no adjustment by reason thereof shall be made with respect to, the
              number or price of shares of Common Stock subject to an Option.

       (b)    Dissolution or Liquidation. In the event of the proposed
              dissolution or liquidation of the Company, the Administrator shall
              notify each Optionee at least thirty (30) days prior to the
              effective date of such proposed transaction. The Administrator in
              its discretion may provide for an Optionee to have the right to
              exercise his or her Option until fifteen (15) days prior to such
              transaction as to all of the Optioned Stock covered thereby,
              including Shares as to which the Option would not otherwise be
              exercisable. In addition, the Administrator may provide that any
              Company repurchase option applicable to any Shares purchased upon
              exercise of an Option shall lapse as to all such Shares, provided
              the proposed dissolution or liquidation takes place at the time
              and in the manner contemplated. To the extent it has not been
              previously exercised, an Option will terminate immediately prior
              to the consummation of such proposed action.

       (c)    Merger or Asset Sale. In the event of a merger of the Company with
              or into another corporation, or the sale of substantially all of
              the assets of the Company, each outstanding Option shall be
              assumed or an equivalent option substituted by the successor
              corporation or a Parent or Subsidiary of the successor
              corporation. In the event that the successor corporation refuses
              to assume or substitute for the Option, the Optionee shall fully
              vest in and have the right to exercise the Option as to all of the
              Optioned Stock, including Shares as to which it would not
              otherwise be vested or exercisable. If an Option becomes fully
              vested and exercisable in lieu of assumption or substitution in
              the event of a merger or sale of assets, the Administrator shall
              notify the Optionee in writing or electronically that the Option
              shall be fully exercisable for a period of not less than thirty
              (30) days from the date of such notice, and the Option shall
              terminate upon the expiration of such period. For the purposes of
              this paragraph, the Option shall be considered assumed if,
              following the merger or sale of assets, the option confers the
              right to purchase or receive, for each Share of Optioned Stock
              subject to the

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PLANTRONICS, INC.
1993 STOCK OPTION PLAN

              Option immediately prior to the merger or sale of assets, the
              consideration (whether stock, cash, or other securities or
              property) received in the merger or sale of assets by holders of
              Common Stock for each Share held on the effective date of the
              transaction (and if holders were offered a choice of
              consideration, the type of consideration chosen by the holders of
              a majority of the outstanding Shares); provided, however, that if
              such consideration received in the merger or sale of assets is not
              solely common stock of the successor corporation or its Parent,
              the Administrator may, with the consent of the successor
              corporation, provide for the consideration to be received upon the
              exercise of the Option, for each Share of Optioned Stock subject
              to the Option, to be solely common stock of the successor
              corporation or its Parent equal in fair market value to the per
              share consideration received

12.    Time of Granting Options. The date of grant of an Option shall, for all
       purposes, be the date on which the Administrator makes the determination
       granting such Option, or such other date as is determined by the
       Administrator. Notice of the determination shall be given to each Service
       Provider to whom an Option is so granted within a reasonable time after
       the date of such grant.

13.    Amendment and Termination of the Plan.

       (a)    Amendment and Termination. The Board may at any time amend, alter,
              suspend or terminate the Plan, but no amendment, alteration,
              suspension or discontinuation shall be made which would impair the
              rights of any Optionee under any grant theretofore made, without
              his or her consent.

       (b)    Shareholder Approval. The Board shall obtain shareholder approval
              with respect to any Plan amendment to the extent necessary and
              desirable to comply with Applicable Laws.

       (c)    Effect of Amendment or Termination. No amendment, alteration,
              suspension or termination of the Plan shall impair the rights of
              any Optionee, unless mutually agreed otherwise between the
              Optionee and the Administrator, which agreement must be in writing
              and signed by the Optionee and the Company. Termination of the
              Plan shall not affect the Administrator's ability to exercise the
              powers granted to it hereunder with respect to Options granted
              under the Plan prior to the date of such termination.

14.    Conditions Upon Issuance of Shares.

       (a)    Legal Compliance. Shares shall not be issued pursuant to the
              exercise of an Option unless the exercise of such Option and the
              issuance and delivery of such Shares shall comply with Applicable
              Laws and shall be further subject to the approval of counsel for
              the Company with respect to such compliance.

       (b)    Investment Representations. As a condition to the exercise of an
              Option, the Administrator may require the person exercising such
              Option to represent and warrant at the time of any such exercise
              that the Shares are being purchased only for investment and
              without any present intention to sell or distribute such Shares
              if, in the opinion of counsel for the Company, such a
              representation is required.

15.    Reservation of Shares. The Company, during the term of this Plan, shall
       at all times reserve and keep available such number of Shares as shall be
       sufficient to satisfy the requirements of the Plan.

16.    Inability to Obtain Authority. The inability of the Company to obtain
       authority from any regulatory body having jurisdiction, which authority
       is deemed by the Company's counsel to be necessary to the lawful issuance
       and sale of any Shares hereunder, shall relieve the Company of any
       liability in respect of the failure to issue or sell such Shares as to
       which such requisite authority shall not have been obtained.

                                     Page 8
<PAGE>   9

PLANTRONICS, INC.
1993 STOCK OPTION PLAN

17.    Shareholder Approval. The Plan shall be subject to approval by the
       shareholders of the Company within twelve (12) months after the date the
       Plan is adopted and within twelve (12) months after the date of any
       increase in the number of Shares available for issuance pursuant to the
       Plan, to the extent required by Section 422 of the Code and the
       regulations thereunder. Such shareholder approval shall be obtained in
       the degree and manner required under Applicable Laws.

                                     Page 9

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