Document:

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                                                                    Exhibit 10.8

                                  THE GAP, INC.
                 EXECUTIVE MANAGEMENT INCENTIVE CASH AWARD PLAN
                  (January 28, 2002 Amendment and Restatement)

1.       Purpose of the Plan
         -------------------

         The purpose of the Executive Management Incentive Cash Award Plan (the
"Plan") is to provide financial incentives for certain of the Company's officers
to meet and exceed the Company's annual financial goals. The Plan is intended to
qualify as "performance-based compensation" under Code section 162(m).

2.       Definitions
         -----------

         2.1      "Affiliated Company" means any company controlling, controlled
by, or under common control with the Company.

         2.2      "Award" means a cash award pursuant to the provisions of the
Plan.

         2.3      "Base Salary" means, as to a Fiscal Period, a Participant's
average actual annual salary rate during the Fiscal Period, based on the numbers
of days at each actual salary rate, but assuming that the actual salary rate in
effect immediately after focal review in the Spring of the current Fiscal Year
had been in effect on the first day of the Fiscal Period. Such salary shall be
before (1) deductions for taxes and benefits, and (2) deferrals of compensation
pursuant to Company-sponsored plans.

         2.4      "Code" means the Internal Revenue Code of 1986, as amended.
Reference to a specific section of the Code shall include such section, any
valid regulation promulgated thereunder, and any comparable provision of any
future legislation or regulation amending, supplementing or superseding such
section or regulation.

         2.5      "Committee" means the Compensation and Stock Option Committee
of the Company's Board of Directors, or any other Committee appointed by the
Board pursuant to Section 3 of the Plan.

         2.6      "Company" means The Gap, Inc., a Delaware corporation.

         2.7      "Comparable Store Sales Growth" means the Company's or a
division's same store net sales growth for the Fiscal Period in excess of the
prior year.

         2.8      "Determination Date" means, as to a Fiscal Period, the latest
date possible which will not jeopardize the Plan's qualification as
"performance-based compensation" under Code section 162(m).

         2.9      "Earnings" shall mean either: (i) operating income of the
Company or one of its divisions for a given Fiscal Period less certain allocated
expenses (e.g., headquarters, distribution

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centers, etc.); or (ii) income before interest and taxes of the Company or one
of its divisions; provided that prior to the Determination Date the Committee
shall determine (1) whether Earnings will be measured under clause (i) or (ii),
and (2) whether any significant adjustments should be made to the calculation.
Non-recurring or unusual expenses shall be excluded from the calculation of
Earnings.

         2.10     "Economic Value Added" means the Company's or a division's Net
Operating Profit After Tax (NOPAT) for a given Fiscal Period less Capital
Charges. NOPAT means net operating income after taxes. NOPAT for a division
includes direct revenues and expenses, but also may include an allocation for
shared costs for applicable Information Technology, Distribution, and other
services from which the division benefits. Capital Charges means the Company's
or a division's Capital Balances multiplied by the Weighted Average Cost of
Capital. Divisional Capital Balances include division specific assets and
liabilities, the present value of operating leases, and also may include an
allocation for shared assets and shared liabilities. Total Company Capital
Balances includes most assets, the present value of operating leases less most
non-interest bearing liabilities. The Committee (prior to the Determination
Date) determines the measures of NOPAT, and Capital Balances.

         2.11     "Fiscal Period" means any Fiscal Year of the Company or any
portion thereof as determined by the Committee.

         2.12     "Fiscal Year" means any fiscal year of the Company.

         2.13     "Officer" means an officer (whether or not a member of the
Company's Board of Directors) employed by the Company or any Affiliated Company.

         2.14     "Participant" means as to any Fiscal Period, an Officer who
has been selected by the Committee for participation in the Plan for such Fiscal
Period.

         2.15     "Performance Goals" means the goal(s) (or combined goal(s))
determined by the Committee (in its sole discretion) to be applicable to a
Participant for a Fiscal Period. As determined by the Committee, the Performance
Goals applicable to each Participant shall provide for a targeted level or
levels of achievement using one or more of the following measures: (a)
Comparable Store Sales Growth, (b) Earnings, (c) Return on Equity, (d) Return on
Net Assets, (e) Sales Volume, (f) Total Sales, and (g) Economic Value Added. As
determined in the discretion of the Committee, the Performance Goals for any
Fiscal Period may differ from Participant to Participant, relate to performance
on a Company-wide or divisional basis, and/or provide for a comparison of actual
performance by the Company or a division to actual performance by a group of
competitors determined in the discretion of the Committee. For each Fiscal
Period, the Performance Goals applicable to each Participant shall be set forth
in writing on or prior to the Determination Date.

         2.16     "Return on Equity" means the Company's or a division's
Earnings for the Fiscal Period expressed as a percentage of the Company's or a
division's average shareholders' equity over the Fiscal Period.

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         2.17     "Return on Net Assets" means the Company's or a division's
Earnings for the Fiscal Period expressed as a percentage of the Company's or a
division's average assets over the Fiscal Period.

         2.18     "Sales Volume" means the total sales volume per store of the
Company or one of its divisions for the Fiscal Period.

         2.19     "Termination of Employment" means the time when the employee-
employer relationship between the Participant and the Company and its Affiliated
Companies is terminated for any reason, including, but not limited to, a
termination by resignation, discharge, death, permanent disability, retirement,
or the disaffiliation of an Affiliated Company, but excluding any such
termination where there is a simultaneous reemployment by either the Company or
one of its Affiliated Companies.

         2.20     "Total Sales" means the Company's or a division's net sales
for the Fiscal Period.

         2.21     "Weighted Average Cost of Capital" (or "WACC") means the
weighted average of the Company's cost of debt and cost of capital. The
weighting is determined by comparing the balance of the Company's debt (acquired
debt plus capitalized leases) to the balance of the Company's equity based upon
market value (rather than book value).

3.       Administration of the Plan
         --------------------------

         3.1      The Plan shall be administered by the Committee, which shall
consist of no fewer than two members of the Company's Board of Directors, who
shall be appointed and serve at the pleasure of the Company's Board of
Directors. No member of the Company's Board of Directors who is not an "outside
director" under Code section 162(m) shall serve on the Committee.

         3.2      Subject to the provisions of the Plan, the Committee shall
have exclusive authority to select the Participants, and to determine the target
Award levels, the applicable Fiscal Period, the times when Awards will be
granted, and the Performance Goals which must be achieved prior to payment of
any Awards. For each Fiscal Period, all actions by the Committee shall be taken
by the Determination Date.

         3.3      The Committee shall have all discretion and authority
necessary or appropriate to administer the Plan, including, but not limited to,
the power to interpret the Plan, to prescribe, amend and rescind rules and
regulations relating to it, and to make all other determinations necessary or
advisable in the administration of the Plan, and such determination shall be
final and binding upon all persons having an interest in the Plan.

         3.4      A majority of the Committee shall constitute a quorum, and the
acts of a majority of the members present at a meeting at which a quorum is
present or any action taken without a

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meeting by a writing executed by a majority of the Committee shall constitute
the act of the Committee.

         3.5      All expenses and liabilities incurred by the Committee in the
administration of the Plan shall be borne by the Company. The Committee may
employ attorneys, consultants, accountants, or other persons. The Committee and
the Company and its officers and directors shall be entitled to rely upon the
advice, opinion, or valuations of any such persons. No member of the Committee
shall be personally liable for any action, determination, or interpretation
taken or made with respect to the Plan, unless such action, determination, or
interpretation constitutes criminal misconduct or willful negligence or
demonstrates bad faith, and all members of the Committee shall be fully
protected by the Company in respect of any such action, determination or
interpretation.

4.       Eligibility and Participation
         -----------------------------

         The Plan is designed for Officers whose responsibilities significantly
influence Company results. Participants shall be selected by the Committee prior
to or on the Determination Date. Participation in the Plan is on a Fiscal Period
basis and in the sole discretion of the Committee. Thus, an Officer who is
selected for participation in a given Fiscal Period is in no way guaranteed to
be selected for participation in any subsequent Fiscal Period or Fiscal Periods.

5.       Determination of Awards
         -----------------------

         5.1      Prior to or on the Determination Date, the Committee, in its
sole discretion, shall assign each Participant a target Award expressed as a
percentage of Base Salary. The maximum percentage of Base Salary that may be
assigned to any Participant is such percentage, which when added to the
aggregate percentage used for such Participant for all other Fiscal Periods
within a given Fiscal Year under Section this Section 5.1, that does not exceed
100%.

         5.2      On or prior to the Determination Date, the Committee, in its
sole discretion, shall establish a payout table or formula for purposes of
determining the Award (if any) payable to each Participant. Each payout formula
or table shall (a) be in writing, (b) be based on a comparison of actual
performance to the Performance Goals, (c) provide for the payment of a
Participant's target Award if the Performance Goals for the Fiscal Period are
achieved, and (d) provide for an actual Award greater than or less than the
Participant's target Award, depending upon the extent to which actual
performance exceeds or falls below the Performance Goals.

         5.3      After the end of each Fiscal Period, the Committee shall
certify in writing the extent to which the Performance Goals applicable to each
Participant for the Fiscal Period were achieved or exceeded. The actual Award
for each Participant shall be determined by applying the formula established
pursuant to Section 5.2 of the Plan to the level of actual performance that has
been certified by the Committee. However, each Participant's actual Award (if
any) shall be subject to the maximum provided in Section 6.

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         5.4      No Awards shall be paid to a Participant for a Fiscal Period
unless at least the minimum actual performance for the Fiscal Period specified
by the Committee pursuant to Section 5.2 of the Plan is achieved.

         5.5      The Committee, in its sole discretion, may eliminate any
Participant's Award, or reduce it below that which otherwise would be payable in
accordance with the Plan.

6.       Maximum Award Payable
         ---------------------

         The maximum aggregate Award(s) payable to any Participant under the
Plan with respect to all Fiscal Periods of a given Fiscal Year shall be
$5,000,000.

7.       Payment of Award
         ----------------

         7.1      Except as provided in Section 7.2 of the Plan or as otherwise
determined by the Committee, payment of Awards (if any) for a Fiscal Period will
be made in cash or its equivalent on or about the date ten weeks following the
end of the Fiscal Period.

         7.2      Unless otherwise specifically determined by the Committee, a
Participant actually will be entitled to payment of an Award only if the
Participant is an Officer on the date of payment (except to the limited extent
provided in the following sentence). If, after the completion of a Fiscal
Period, a Participant incurs a Termination of Employment due to death or
permanent disability, the Participant still shall be entitled to the payment of
any Award for such Fiscal Period otherwise payable to the Participant (subject
to Section 5.5). In the event an Award is payable to a Participant subsequent to
the Participant's death, such payment shall be made to the Participant's estate.

         7.3      The Company shall withhold all applicable income and other
taxes from any Award payment to any Participant, including any federal, FICA,
state and local taxes.

         7.4      Each Award shall be payable solely from the general assets of
the Company. Each Participant's right to payment of an Award (if any) shall be
solely as an unsecured general creditor of the Company.

8.       Employment Rights
         -----------------

         Nothing in the Plan shall confer upon any Participant the right to
continue in the employ of the Company or its Affiliated Companies or shall
interfere with or restrict in any way the rights of the Participant's employer
to discharge or change the terms of employment of any Participant at any time
for any reason whatsoever, with or without cause.

9.       Effect on Other Plans
         ---------------------

         The adoption of the Plan shall not affect any other equity or other
compensation or incentive plan in effect for the Company or any Affiliated
Company, and the Plan shall not

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preclude the Company's Board of Directors from establishing any other forms of
incentive compensation for Officers.

10.      Amendment, Suspension or Termination of the Plan
         ------------------------------------------------

         The Board, in its sole discretion, may alter, amend, or terminate the
Plan or any part thereof at any time and for any reason; provided, however, that
if and to the extent required to ensure the Plan's qualification under Code
section 162(m) as "performance-based compensation", any such amendment shall be
subject to stockholder approval.

11.      Effective Date
         --------------

         The Plan originally was effective as of March 21, 1995. The Plan was
amended and restated effective as of January 25, 2000, and approved by a
majority of the shares of the common stock of the Company that were present in
person or by proxy and entitled to vote at the 2000 Annual Meeting of
Shareholders. This amended and restated Plan is effective as of January 28,
2002.

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                                                                   Exhibit 10.20

                                                                 Grant No.
                                                                           -----

                                  THE GAP, INC.
                        RESTRICTED STOCK AWARD AGREEMENT

          The Gap, Inc. (the "Company") hereby grants to_______________ (the
"Employee"), an award of Restricted Stock under The Gap, Inc. 1996 Stock Option
and Award Plan (the "Plan"). This award is subject to all of the terms and
conditions contained in this Agreement, including the terms and conditions
contained in the attached Appendix A. The date of this Agreement is __________.
Subject to the provisions of Appendix A and of the Plan, the principal features
of this award are as follows:

                          Number of Shares:
                          ----------------      _____

                             Date of Grant:
                             -------------      _____

                   Date(s) Restrictions on
                 Shares Scheduled to Lapse:
                 -------------------------      _____

          As provided in the Plan and in this Agreement, this award may
terminate before the restrictions on all or part of the shares lapse. For
example, if Employee's employment ends before the date the restrictions lapse,
this award will terminate and the shares awarded shall revert to the Company.
See paragraph 4 of Appendix A for further information concerning how changes in
employment affect termination of this award.

          IN WITNESS WHEREOF, the Company and the Employee have executed this
Agreement, in duplicate, to be effective as of the date first above written.

                                      THE GAP, INC.

Dated:_____
                                      __________________________________________
                                      Millard S. Drexler
                                      President and Chief Executive Officer

          My signature below indicates that I understand that this award is
subject to all of the terms and conditions of this Agreement (including the
attached Appendix A) and of the Plan.

                                             EMPLOYEE

Dated:
       ____________                          ___________________________________
                                             Address:
                                                      __________________________
                                                      __________________________

                                             Social Security #:
                                                                ________________

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                                   APPENDIX A

                 TERMS AND CONDITIONS OF RESTRICTED STOCK AWARD

          1. Grant of Award. The Company hereby grants to Employee for past
             --------------
services and as a separate incentive in connection with his or her employment
and not in lieu of any salary or other compensation for his or her services, an
award of the number of restricted shares of common stock of the Company, $0.05
par value, set forth on page 1 of this Agreement, which shares of Restricted
Stock shall be granted on the date hereof, subject to all the terms and
conditions in this Agreement and the Plan.

          2. Shares held in Escrow. Unless and until the restrictions on the
             ---------------------
shares of Restricted Stock shall have lapsed in the manner set forth in
paragraph 3 below, such shares shall be issued in the name of Employee and held
by the Secretary of the Company as escrow agent (the "Escrow Agent"), and shall
not be sold, transferred or otherwise disposed of and shall not be pledged or
otherwise hypothecated. The Company may instruct the transfer agent for its
common stock to place a legend on the certificates representing the Restricted
Stock or otherwise note its records as to the restrictions on transfer set forth
in this Agreement and the Plan. The certificate or certificates representing
such shares shall be delivered by the Escrow Agent to Employee only after the
restrictions on such shares have lapsed and all other terms and conditions in
this Agreement have been satisfied.

          3. Lapse of Restrictions. Subject to the provisions of paragraph 3(b),
             ---------------------
the restrictions on the shares of Restricted Stock awarded by this Agreement
shall lapse with respect to a number of shares on a date (the "Lapse Date")
determined under paragraph 3(a).

               (a) The Lapse Date shall be as set forth on page 1 of this
Agreement.

               (b) If compliance with a trading restriction imposed by the
Company's policy prohibiting trading on undisclosed material information, as set
forth in the Company's Securities Law Compliance Manual (the "Insider Trading
Policy") would prohibit Employee from selling any shares of the Company's common
stock on a Lapse Date set forth in paragraph 3(a), then the Lapse Date with
respect to that number of shares which would otherwise become vested pursuant to
paragraph 3(a) shall be the earlier of (i) the first subsequent day on which
both (A) the Company's common stock is traded on a national securities exchange
within the meaning of Section 6 of the Securities and Exchange Act of 1934, as
amended (the "Exchange Act") (such as the New York Stock Exchange) or a national
market system within the meaning of Section 11A of the Exchange Act and (B) on
which Employee may sell shares of the Company's common stock without violating
the Insider Trading Policy, or (ii) in the event of the Employee's involuntary
termination, the first subsequent day following termination which satisfies both
conditions (A) and (B) above, but no later than the date three (3) months
following the date of termination..

          4. Termination of Service or Change in Status. The shares of
             ------------------------------------------
Restricted Stock as to which restrictions have not lapsed at the time of
Employee's Termination of Service shall thereupon be forfeited and automatically
transferred to and reacquired by the Company at no cost to the Company.
Notwithstanding paragraph 3 or any other provision of this Agreement, prior to
the date the restrictions on the shares of Restricted Stock awarded by this
Agreement are deemed to have lapsed, the Committee, in its sole discretion, may
determine that such restrictions shall never lapse as to all or part of the
shares specified in paragraph 1 (and as adjusted pursuant to paragraph 10, if
appropriate), in which case the award shall terminate as to such shares and such
shares shall thereupon be forfeited and automatically transferred to and
reacquired by the Company at no cost to the Company. The Committee shall
exercise such power only if the Committee, in its sole discretion, determines
that (a) Employee's employment with the Company or an Affiliate has been reduced
to less than a full-time basis, and/or (b) Employee has transferred to a
position which, under the Committee's then existing policy, normally would not
qualify Employee to be granted an award of Restricted Stock or to be granted an
award of the number of shares of Restricted Stock granted under this Agreement.
Employee hereby appoints the Escrow Agent with full power of substitution, as
Employee's true and lawful attorney-in-fact with irrevocable power and authority
in the name and on behalf of Employee to take any action and execute all
documents and instruments, including, without limitation, stock powers which may
be necessary to transfer the certificate or certificates evidencing such
unvested shares to the Company upon such Termination of Service or determination
by the Committee.

          5. Continuous Employment Required. Restrictions on shares of
             ------------------------------
Restricted Stock shall not lapse in accordance with any of the provisions of
this Agreement unless Employee shall have been continuously employed by the
Company or by one of its Affiliates from the date of the award until the date
such restrictions are deemed to have lapsed.

          6. Withholding Taxes. Notwithstanding anything in this Agreement to
             -----------------
the contrary, no certificate representing Restricted Stock may be released from
the escrow established pursuant to paragraph 2 of this Agreement unless and
until Employee shall have delivered to the Company or its designated Affiliate,
the full amount of any federal, state or local income and other taxes which the
Company or such Affiliate may be required by law to withhold with respect to
such shares.

          7. Beneficiary Designation. Any distribution or delivery to be made to
             -----------------------
Employee under this Agreement shall, if the Employee is then deceased, be made
to the Employee's designated beneficiary, or if no such beneficiary survives the
Employee, the person or persons entitled to such distribution or delivery under
the Employee's will or, if the Employee shall fail to make testamentary
disposition of such property, the executor of his or her estate. In order to be
effective, a beneficiary designation must be made by the Employee in a form and
manner acceptable to the Committee. Any transferee must furnish the Company with
(a) written notice of his or her status as transferee, and (b) evidence
satisfactory to the Company to establish the validity of the transfer and
compliance with any laws or regulations pertaining to said transfer.

          8. Conditions to Issuance of Shares. The shares of stock deliverable
             --------------------------------
to Employee may be either previously authorized but unissued shares or issued
shares which have been reacquired by the Company. The Company shall not be
required to issue any certificate or certificates for shares of stock hereunder
prior to fulfillment of all of the following conditions: (a) The admission of
such shares to listing on all stock exchanges on which such class of stock is
then listed; (b) The completion of any registration or other

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qualification of such shares under any State or Federal law or under the rulings
or regulations of the Securities and Exchange Commission or any other
governmental regulatory body, which the Committee shall, in its absolute
discretion, deem necessary or advisable; (c) The obtaining of any approval or
other clearance from any State or Federal governmental agency, which the
Committee shall, in its absolute discretion, determine to be necessary or
advisable; and (d) The lapse of such reasonable period of time following the
date of grant of the Restricted Stock as the Committee may establish from time
to time for reasons of administrative convenience.

          9. Rights as Stockholder. Except as otherwise provided in this
             ---------------------
Agreement, after the date of this Agreement, Employee shall have all rights of a
stockholder of the Company with respect to voting such shares and receipt of
dividends and distributions on such shares.

          10. Changes in Stock. In the event that as a result of a stock
              ----------------
dividend, stock split, reclassification, recapitalization, combination of shares
or the adjustment in capital stock of the Company or otherwise, or as a result
of a merger, consolidation, spin-off or other reorganization, the Company's
common stock shall be increased, reduced or otherwise changed, and by virtue of
any such change Employee shall in his or her capacity as owner of unvested
shares of Restricted Stock which have been awarded to him or her (the "Prior
Shares") be entitled to new or additional or different shares of stock or
securities (other than rights or warrants to purchase securities), such new or
additional or different shares or securities shall thereupon be considered to be
unvested Restricted Stock and shall be subject to all of the conditions and
restrictions which were applicable to the Prior Shares pursuant to the Plan. If
an Employee receives rights or warrants with respect to any Prior Shares, such
rights or warrants may be held or exercised by the Employee, provided that until
such exercise any such rights or warrants and after such exercise any shares or
other securities acquired by the exercise of such rights or warrants shall be
considered to be unvested Restricted Stock and shall be subject to all of the
conditions and restrictions which were applicable to the Prior Shares pursuant
to the Plan.

          11. Plan Governs. This Agreement is subject to all the terms and
              ------------
provisions of the Plan. In the event of a conflict between one or more
provisions of this Agreement and one or more provisions of the Plan, the
provisions of the Plan shall govern. Terms used in this Agreement that are not
defined in this Agreement shall have the meaning set forth in the Plan.

          12. Committee Authority. The Committee shall have the power to
              -------------------
interpret the Plan and this Agreement and to adopt such rules for the
administration, interpretation and application of the Plan as are consistent
therewith and to interpret or revoke any such rules. All actions taken and all
interpretations and determinations made by the Committee in good faith shall be
final and binding upon Employee, the Company and all other interested persons.
No member of the Committee shall be personally liable for any action,
determination or interpretation made in good faith with respect to the Plan or
this Agreement.

          13. No Right to Continued Employment. The Employee understands and
              --------------------------------
agrees that this Agreement does not impact in any way the right of the Company,
or the Affiliate employing the Employee, as the case may be, to terminate or
change the terms of the employment of the Employee at any time for any reason
whatsoever, with or without good cause. The Employee understands and agrees that
his or her employment is "at-will" and that either the Company or the Employee
may terminate Employee's employment at any time and for any reason. Employee
also understands and agrees that his or her "at-will" status can only be changed
by an express written contract signed by an authorized officer of the Company
and the Employee.

          14. Non-Transferability of Award. Except as otherwise herein provided,
              ----------------------------
the Restricted Stock herein granted and the rights and privileges conferred
hereby shall not be transferred, assigned, pledged or hypothecated in any way
(whether by operation of law or otherwise) and shall not be subject to sale
under execution, attachment or similar process. Upon any attempt to transfer,
assign, pledge, hypothecate or otherwise dispose of such award, or of any right
or privilege conferred hereby, contrary to the provisions hereof, or upon any
attempted sale under any execution, attachment or similar process upon the
rights and privileges conferred hereby, such award and the rights and privileges
conferred hereby shall immediately become null and void.

          15. Binding Agreement. Subject to the limitation on the
              -----------------
transferability of the Restricted Stock contained herein, this Agreement shall
be binding upon and inure to the benefit of the heirs, legatees, legal
representatives, successors and assigns of Employee and the Company.

          16. Addresses for Notices. Any notice to be given to the Company under
              ---------------------
the terms of this Agreement shall be addressed to the Company, in care of its
Law Department, at The Gap, Inc., One Harrison, San Francisco, California 94105,
or at such other address as the Company may hereafter designate in writing. Any
notice to be given to the Employee shall be addressed to the Employee at the
address set forth beneath the Employee's signature hereto, or at such other
address as the Employee may hereafter designate in writing. Any such notice
shall be deemed to have been duly given if and when enclosed in a properly
sealed envelope, addressed as aforesaid, registered or certified and deposited,
postage and registry fee prepaid, in a United States post office.

          17. Captions. Captions provided herein are for convenience only and
              --------
are not to serve as a basis for interpretation or construction of this
Agreement.

          18. Agreement Severable. In the event that any provision in this
              -------------------
Agreement shall be held invalid or unenforceable, such provision shall be
severable from, and such invalidity or unenforceability shall not be construed
to have any effect on, the remaining provisions of this Agreement.

                                      * * *

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