Document:

Exhibit 10.2

IKANOS
COMMUNICATIONS, INC.

AMENDED AND RESTATED

2004 EQUITY INCENTIVE PLAN

STOCK OPTION AGREEMENT

NOTICE OF GRANT OF STOCK OPTION

The terms defined in the amended and restated 2004
Equity Incentive Plan (the “Plan”) will have the same defined meanings in this
Notice of Grant. Where no definition exists in the Plan, new definitions will
be noted in this document.

	
  Name:

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Address:

  	
   

  	
   

  

 

You have been granted an option to purchase Common
Stock, subject to the terms and conditions of the Plan and this Stock Option
Agreement, as follows:

	
  Grant Number

  	
   

  	
   

  
	
  Date of Grant

  	
   

  	
   

  
	
  Vesting Commencement Date

  	
   

  	
   

  
	
  Exercise Price per Share

  	
   

  	
  $

  
	
  Total Number of Shares Granted

  	
   

  	
   

  
	
  Total Exercise Price

  	
   

  	
  $

  
	
  Type of Option:

  	
   

  	
  Incentive Stock
  Option

  
	
   

  	
   

  	
  Nonstatutory
  Stock Option

  
	
  Term/Expiration Date:

  	
   

  	
   

  

 

Vesting Schedule:

Subject to accelerated vesting as set forth in the
Plan, this Option may be exercised, in whole or in part, in accordance with the
following schedule:

[25% of the Shares
subject to the Option will vest twelve months after the Vesting Commencement
Date, and 1/48 of the Shares subject to the Option will vest each month
thereafter on the same day of the Vesting Commencement Date (or if there is no
corresponding date, the last day of the month), subject to Participant continuing
to be a Service Provider through each such date.]

Termination Period:

This Option shall be exercisable for three (3) months
after Participant ceases to be a Service Provider, unless such termination is
due to Participant’s death or Disability, in which case this Option shall be
exercisable for one (1) year after Participant ceases to be Service
Provider. Notwithstanding the foregoing sentence, in no event may this Option
be exercised after the Term/Expiration Date as provided above and may be
subject to earlier termination as provided in Section 15(c) of the
Plan.

By your signature and the signature of the Company’s
representative below, you and the Company agree that this Option is granted
under and governed by the terms and conditions of the Plan and the Terms and
Conditions of Stock Option (the “Agreement”), attached hereto as Exhibit A,
both of which are made a part of this document.

You acknowledge receipt of a copy of the 2004 Equity
Incentive Plan prospectus. The Agreement and prospectus are available on the
Company’s website at http://iweb/Finance/Forms/2004StockPlan.pdf or by request
from the Company’s Stock Administration Department. You hereby agree that these
documents are deemed to be delivered to you.

	
  PARTICIPANT:

  	
   

  	
  IKANOS COMMUNICATIONS, INC.

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Signature

  	
   

  	
  By

  
	
   

  	
   

  	
   

  
	
  Print Name

  	
   

  	
  Title

  

 

 

APPENDIX A

TERMS AND
CONDITIONS OF STOCK OPTION

1.   Grant of Option.   The Company
hereby grants to the Participant an Option to purchase the number of Shares,
subject to all of the terms and conditions in this Agreement and the Plan.

If designated in the Notice of Grant as an Incentive
Stock Option (“ISO”), this Option is intended to qualify as an Incentive Stock
Option under Section 422 of the Code. However, if this Option is intended
to be an Incentive Stock Option, to the extent that it exceeds the $100,000 rule of
Code Section 422(d) it will be treated as a Nonstatutory Stock Option
(“NSO”).

2.   Vesting Schedule.   Subject to Section 3,
the Option awarded by this Agreement will vest in the Participant according to
the vesting schedule set forth on the attached Notice of Grant of Stock Option,
subject to the Participant continuing to be a Service Provider through each
applicable vesting date.

3.   Termination of Option.   Notwithstanding
any contrary provision of this Agreement, if the Participant ceases to be a
Service Provider for any or no reason, the then-unvested portion of the Option
awarded by this Agreement will terminate and the Participant will have no
further rights thereunder. The Participant (or, if applicable, the Participant’s
personal representative, designated beneficiary, estate or the person(s) to
whom the Option is transferred pursuant to the Participant’s will or in
accordance with the laws of descent and distribution) shall have the period set
forth in Notice of Grant of Stock Option to exercise the Option to the extent
vested as of the date Participant ceases to be a Service Provider. This Option
may be exercised only within the term set out in the Notice of Grant of Stock
Option or the Plan, and may be exercised during such term only in accordance
with the Plan and the terms of this Agreement.

4.   Exercise of Option.

(a)   Right to Exercise.   This Option
is exercisable during its term in accordance with the Vesting Schedule set
forth in the Notice of Grant of Stock Option and the applicable provisions of
the Plan and this Agreement.

(b)   Method of Exercise.   This Option
is exercisable by delivery of an exercise notice, in the form attached as Exhibit A
(the “Exercise Notice”) or in such other form and manner as determined by the
Administrator, which will state the election to exercise the Option, the number
of Shares in respect of which the Option is being exercised (the “Exercised
Shares”), and such other representations and agreements as may be required by
the Company pursuant to the provisions of the Plan. The Exercise Notice will be
completed by Participant and delivered to the Company. The Exercise Notice will
be accompanied by payment of the aggregate Exercise Price as to all Exercised Shares
together with any applicable withholding taxes. This Option will be deemed to
be exercised upon receipt by the Company of such fully executed Exercise Notice
accompanied by such aggregate Exercise Price.

No Shares will be issued pursuant to the exercise of
this Option unless such issuance and exercise comply with Applicable Laws.
Assuming such compliance, for income tax

 

purposes the Exercised Shares will be considered
transferred to Participant on the date the Option is exercised with respect to
such Exercised Shares.

5.   Method of Payment.   Payment of
the aggregate Exercise Price will be by any of the following, or a combination
thereof, at the election of Participant:

(a)   cash;

(b)   check;

(c)   consideration received
by the Company under a formal cashless exercise program adopted by the Company
in connection with the Plan; or

(d)   surrender of
other Shares which, (i) in the case of Shares acquired from the Company,
either directly or indirectly, have been owned by the Participant and not
subject to a substantial risk of forfeiture for more than six (6) months
on the date of surrender, and (ii) have a Fair Market Value on the date of
surrender equal to the aggregate Exercise Price of the Exercised Shares.

6.   Tax Obligations.

(a)   Withholding Taxes.   Participant
agrees to make appropriate arrangements with the Company (or the Parent or
Subsidiary employing or retaining Participant) for the satisfaction of all
Federal, state, and local income and employment tax withholding requirements
applicable to the Option exercise. Participant acknowledges and agrees that the
Company may refuse to honor the exercise and refuse to deliver Shares if such
withholding amounts are not delivered at the time of exercise.

(b)   Notice of Disqualifying Disposition of ISO Shares.   If the Option
granted to Participant herein is an ISO, and if Participant sells or otherwise
disposes of any of the Shares acquired pursuant to the ISO on or before the
later of (1) the date two years after the Grant Date, or (2) the date
one year after the date of exercise, Participant will immediately notify the
Company in writing of such disposition. Participant agrees that Participant may
be subject to income tax withholding by the Company on the compensation income
recognized by Participant.

7.   Rights as Stockholder.   Neither the
Participant nor any person claiming under or through the Participant will have
any of the rights or privileges of a stockholder of the Company in respect of
any Shares deliverable hereunder unless and until certificates representing
such Shares will have been issued, recorded on the records of the Company or
its transfer agents or registrars, and delivered to the Participant.

8.   No Effect on Service.   Participant
acknowledges and agrees that the vesting of the Option pursuant to Section 3
hereof is earned only by Participant continuing to be a Service Provider through
the applicable vesting dates (and not through the act of being hired or
acquiring Shares hereunder). Participant further acknowledges and agrees that
this Agreement, the transactions contemplated hereunder and the vesting
schedule set forth herein do not constitute an express or implied promise of
Participant’s continuation as a Service Provider for the vesting period, for
any period, or at all, and will not interfere with the Participant’s right or
the right of the Company to terminate Participant’s status as a Service
Provider at any time, with or without cause.

 2
 

 

9.   Address for Notices.   Any notice to
be given to the Company under the terms of this Agreement will be addressed to
the Company, in care of its [TITLE] at Ikanos Communications, Inc.,
[ADDRESS], or at such other address as the Company may hereafter designate in
writing.

10.   Grant is Not Transferable.   Except to the
limited extent permitted in the event of the Participant’s death, this grant
and the rights and privileges conferred hereby will not be transferred, assigned,
pledged or hypothecated in any way (whether by operation of law or otherwise)
and will not be subject to sale under execution, attachment or similar process.
Upon any attempt to transfer, assign, pledge, hypothecate or otherwise dispose
of this grant, or any right or privilege conferred hereby, or upon any
attempted sale under any execution, attachment or similar process, this grant and
the rights and privileges conferred hereby immediately will become null and
void.

11.   Binding Agreement.   Subject to
the limitation on the transferability of this grant contained herein, this
Agreement will be binding upon and inure to the benefit of the heirs, legatees,
legal representatives, successors and assigns of the parties hereto.

12.   Additional Conditions to Issuance of Stock;
Suspension of Exercisability.   If at any time
the Company shall determine, in its discretion, that the listing, registration or
qualification of the Shares upon any securities exchange or under any
Applicable Law, or the consent or approval of any governmental regulatory
authority, is necessary or desirable as a condition of the purchase of Shares
hereunder, this Option may not be exercised, in whole or in part, unless and
until such listing, registration, qualification, consent or approval shall have
been effected or obtained free of any conditions not acceptable to the Company.
The Company shall make reasonable efforts to meet the requirements of any
applicable law or securities exchange and to obtain any required consent or approval
of any governmental authority.

13.   Plan Governs.   This
Agreement is subject to all 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 will govern.

14.   Administrator Authority.   The
Administrator will 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 (including,
but not limited to, the determination of whether or not and to what extent the
Option has vested). All actions taken and all interpretations and
determinations made by the Administrator in good faith will be final and
binding upon Participant, the Company and all other interested persons. No
member of the Administrator will be personally liable for any action,
determination or interpretation made in good faith with respect to the Plan or
this Agreement.

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

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

 3
 

 

17.   Modifications to the Agreement.   This
Agreement constitutes the entire understanding of the parties on the subjects
covered. Participant expressly warrants that he or she is not accepting this
Agreement in reliance on any promises, representations, or inducements other
than those contained herein. Modifications to this Agreement or the Plan can be
made only in an express written contract executed by a duly authorized officer
of the Company.

18.   Governing Law.   This
Agreement shall be governed by the laws of the State of California, without
giving effect to the conflict of law principles thereof. For purposes of
litigating any dispute that arises under this Option or this Agreement, the
parties hereby submit to and consent to the jurisdiction of the State of
California, and agree that such
litigation shall be conducted in the courts of Santa Clara County, California, or the federal courts for the United
States for the Northern District of California, and no other courts, where this
Award is made and/or to be performed.

 4

 

EXHIBIT A

IKANOS
COMMUNICATIONS, INC.

AMENDED AND
RESTATED

2004 EQUITY
INCENTIVE PLAN

EXERCISE NOTICE

Ikanos Communications, Inc.

[ADDRESS]

Attention:

1.   Exercise of Option.   Effective as
of today,
                                ,
          , the undersigned (“Participant”)
hereby elects to purchase
                            
shares (the “Shares”) of the Common Stock of Ikanos Communications, Inc.
(the “Company”) under and pursuant to the amended and restated 2004 Equity
Incentive Plan (the “Plan”) and the Agreement dated                       
(the “Agreement”).

2.   Delivery of Payment.   Participant
herewith delivers to the Company the full purchase price for the Shares and any
required withholding taxes to be paid in connection with the exercise of the
Option.

3.   Representations of Participant.   Participant
acknowledges that Participant has received, read and understood the Plan and
the Agreement and agrees to abide by and be bound by their terms and
conditions.

4.   Rights as Stockholder.   Until the
issuance (as evidenced by the appropriate entry on the books of the Company or
of a duly authorized transfer agent of the Company) of the Shares, no right to
vote or receive dividends or any other rights as a stockholder will exist with
respect to the Optioned Stock, notwithstanding the exercise of the Option. The
Shares so acquired will be issued to Participant as soon as practicable after
exercise of the Option. No adjustment will be made for a dividend or other
right for which the record date is prior to the date of issuance, except as
provided in Section 15 of the Plan.

5.   Tax Consultation.   Participant
understands that Participant may suffer adverse tax consequences as a result of
Participant’s purchase or disposition of the Shares. Participant represents that
Participant has consulted with any tax consultants Participant deems advisable
in connection with the purchase or disposition of the Shares and that
Participant is not relying on the Company for any tax advice.

6.   Entire Agreement; Governing Law.   The
Plan and Agreement are incorporated herein by reference. This Exercise Notice,
the Plan and the Agreement constitute the entire agreement of the parties with
respect to the subject matter hereof and supersede in their entirety all prior undertakings
and agreements of the Company and Participant with respect to the subject matter

 

hereof, and may not be modified adversely to the
Participant’s interest except by means of a writing signed by the Company and
Participant. This Agreement is governed by the internal substantive laws, but
not the choice of law rules, of California.

	
  Submitted by:

  	
   

  	
  Accepted by:

  
	
   

  	
   

  	
   

  
	
  PARTICIPANT:

  	
   

  	
  IKANOS COMMUNICATIONS, INC.

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
  Signature

  	
   

  	
  By

  
	
   

  	
   

  	
   

  
	
  Print Name

  	
   

  	
  Its

  
	
   

  	
   

  	
   

  
	
  Address:

  	
   

  	
  Address:

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  
	
   

  	
   

  	
  Date Received

  

 

 2Exhibit 10.3

Rules of the Ikanos Communications, Inc.

Amended and Restated 2004 Equity Incentive Plan

For the Grant of Restricted Stock Units to Employees in France

1.   Introduction.

The Board of Directors (the “Board”) of Ikanos
Communications, Inc. (the “Company”) has established the Ikanos
Communications, Inc. Amended and Restated 2004 Equity Incentive Plan (the “U.S.
Plan”) to attract and retain the best available personnel for positions of
substantial responsibility, to promote the success of the Company’s business
and to provide additional incentive to employees, directors and consultants,
including employees of its French affiliate(s) (a “French Entity”), of
which the Company holds directly or indirectly at least 10% of the share capital.

Section 4(b) of the U.S. Plan specifically
authorizes a committee designated by the Board (“the Committee”), or the Board
itself, to administer the U.S. Plan (the “Administrator”) and to prescribe,
amend and rescind rules and regulations relating to the U.S. Plan, including
rules and regulations relating to sub-plans established for the purpose of
satisfying applicable foreign laws (including qualifying for preferred tax
treatment under applicable foreign tax laws) (including restricted stock units
granted in France).

The Administrator has determined that it is advisable
to establish a sub-plan for the purpose of permitting restricted stock units
granted to employees of a French Entity to qualify for the favorable tax and
social security treatment available for such grants in France. The Administrator,
therefore, intends to establish a sub-plan of the U.S. Plan for the purpose of granting
restricted stock units which qualify for the favorable tax and social security
treatment in France applicable to shares granted for no consideration under the
Sections L. 225-197-1 to L. 225-197-5 of the French
Commercial Code, as amended (“French-qualified Restricted Stock Units”), to
qualifying employees who are resident in France for French tax purposes and/or subject
to the French social security regime (the “Grantees”).

The terms of the U.S. Plan applicable to restricted
stock units, as set out in Appendix 1 hereto, shall, subject to the following
rules, constitute the Rules of the Ikanos Communications, Inc. Amended
and Restated 2004 Equity Incentive Plan for the Grant of Restricted Stock Units
to Employees in France (the “French RSU Plan”).

Under the French RSU Plan, the qualifying employees
will be granted Restricted Stock Units only as defined in Section 2
hereunder. The provisions of Sections 6, 7, 9, 10 and 11 of the U.S. Plan
permitting the grant of stock options, restricted stock, stock appreciation
rights, performance units, performance shares and deferred stock units are not
applicable to grants made under this French RSU Plan. The grant of Restricted
Stock Units is authorized under Section 8 of the U.S. Plan.

 

2.   Definitions.   Capitalized terms
not otherwise defined herein shall have the same meanings as set forth in the
U.S. Plan. The terms set out below will have the following meanings:

(a)    The term “Restricted
Stock Units”shall mean a promise by the Company to issue to a Grantee at a
future date, at no consideration, one Share for each unit granted to a Grantee,
and for which any dividend and voting rights are attached only upon the
issuance of the Shares at the time of vesting of the Restricted Stock Units.

(b)    The term “Grant
Date”shall be the date on which the Administrator both (1) designates the
Grantee, and (2) specifies the terms and conditions of the Restricted
Stock Units, including the number of Shares to be issued at a future date, the
conditions for the vesting of the Restricted Stock Units, the conditions for
the issuance of the Shares underlying the Restricted Stock Units by the
Company, if any, and the conditions for the transferability of the Shares once issued,
if any. To be eligible for the French favorable tax and social security
treatment and to the extent applicable, in no event shall the Grant Date be
during a Closed Period. At the date of the adoption of this French RSU Plan,
Closed Periods do not apply at grant.

(c)    The term “Vesting
Date”shall mean the date on which the Grantee is entitled to receive the Shares
underlying the Restricted Stock Units, as specified by the Administrator. To qualify
for the French favorable tax and social security treatment, such Vesting Date
shall not occur before the second anniversary of the Grant Date, as required
under Section L. 225-197-1 of the French Commercial Code, or
the French Tax Code and in the French Social Security Code, as amended.

(d)    As of the
date of adoption of this French RSU Plan, the term “Closed Period”is defined in
Section L. 225-197-1 of the French Commercial Code, as
amended, as:

(i)     Ten
quotation days preceding and following the disclosure to the public of the
consolidated financial statements or the annual statements of the Company; or

(ii)    Any
period during which the corporate management of the Company possesses
confidential information which could, if disclosed to the public, significantly
impact the quotation of the shares, until ten quotation days after the day such
information is disclosed to the public.

If the French Commercial Code is amended after
adoption of this French RSU Plan to modify the definition and/or applicability
of the Closed Periods to French-qualified Restricted Stock Units, such
amendments shall become applicable to any French-qualified Restricted Stock Units
granted under this French RSU Plan, to the extent required under French law.

3.   Entitlement
to Participate.

(a)    Any
Employee who, on the Grant Date of the Restricted Stock Units, is either employed
under the terms and conditions of an employment contract with a French Entity (“contrat de travail”) or who is a corporate
officer of a French Entity, shall be eligible to receive,

 

at the discretion
of the Administrator, Restricted Stock Units under this French RSU Plan, provided
that he or she also satisfies the eligibility requirements set forth in the
U.S. Plan.

(b)    French-qualified
Restricted Stock Units may not be issued to a corporate executive of a French
Entity, other than the managing directors (e.g.,
Président du Conseil d’Administration, Directeur Général, Directeur Général
Délégué, Membre du Directoire, Gérant de Sociétés par actions), unless the
corporate executive is an employee of a French Entity, as defined by French
law.

(c)    French-qualified
Restricted Stock Units may not be issued under this French RSU Plan to
employees owning more than ten percent (10%) of the Company’s share capital or
to individuals other than employees and corporate officers of a French Entity.

4.   Conditions
of the Restricted Stock Units.

(a)    Vesting
of Restricted Stock Units.

The first Vesting
Date of French-qualified Restricted Stock Units shall not occur prior to the
expiration of a two-year period as calculated from the Grant Date, or such other
period as is required to comply with the minimum mandatory vesting period
applicable to French-qualified Restricted Stock Units under Section L. 225-197-1
of the French Commercial Code, as amended or under the French Tax Code and the
French Social Security Code, as amended. However, notwithstanding the above, in
the event of the death of a Grantee, all of his or her outstanding Restricted
Stock Units shall vest and the Shares underlying the Restricted Stock Units
shall be issued if the heirs make a timely request as set forth in Section 8
of this French RSU Plan.

(b)    Holding
of Shares.

The sale or
transfer of Shares issued pursuant to the French-qualified Restricted Stock Units
may not occur prior to the second anniversary of the Vesting Date, or such other
period as is required to comply with the minimum mandatory holding period
applicable to Frenchqualified Restricted Stock Units under Section L. 225-197-1
of the French Commercial Code, as amended, even if the Grantee is no longer an
employee or corporate officer of a French Entity. In addition, the Shares may
not be sold or transferred during a Closed Period, so long as those Closed
Periods are applicable to Shares underlying French-qualified Restricted Stock Units.

(c)    Grantee’s
Account.

The Shares underlying the Restricted Stock Units shall
be recorded in an account in the name of the Grantee with the Company or a
broker or in such manner as the Company may determine in order to ensure
compliance with Applicable Law.

5.   Non-transferability
of Restricted Stock Units.   Except
in the case of death, Restricted Stock Units may not be transferred to any
third party.

 

6.   Adjustments
and Change in Control.   In
the event of a corporate transaction or Change in Control as set forth in Section 15
of the U.S. Plan, adjustments to the terms and conditions of the
French-qualified Restricted Stock Units or underlying Shares may be made only
in accordance with the U.S. Plan and pursuant to applicable French legal and
tax rules. Nevertheless, should the Administrator, at its discretion, decide to
make adjustments in a manner that is not a recognized adjustment under French
law, then the Restricted Stock Units may no longer qualify as French-qualified
Restricted Stock Units and the favorable tax and social security treatment of
the grants may be lost.

7.   Disqualification
of Restricted Stock Units.   In the event changes are made
to the terms and conditions of the Restricted Stock Units due to any
requirements under Applicable Laws, or by decision of the Company’s
shareholders or the Administrator, the Restricted Stock Units may no longer
qualify as French-qualified Restricted Stock Units and the favorable tax and social
security treatment of the grants may be lost. If the Restricted Stock Units no
longer qualify as French-qualified Restricted Stock Units, the Administrator
may, in its sole discretion, determine to lift, shorten or terminate certain
restrictions applicable to the vesting of the Restricted Stock Units or to the
sale of the Shares underlying the Restricted Stock Units which have been
imposed under this French RSU Plan, in the applicable Award Agreement delivered
to the Grantee in order to achieve the favorable tax and social security
treatment for Frenchqualified Restricted Stock Units.

8.   Death.   In the event of the death of a
Grantee, the Restricted Stock Units held by the Grantee at the time of death
become transferable to the Grantee’s heirs. The Company shall issue the
underlying Shares of the Restricted Stock Units to the Grantee’s heirs, at
their request, provided the heirs contact the Company within six months
following the death of the Grantee, as provided for in the Award Agreement.
After the expiration of the six-month period as from the Grantee’s death, any
unrequested Restricted Stock Units or Shares issuable with respect thereto will
be forfeited. Notwithstanding the foregoing, the Grantee’s heirs must comply
with the restriction on the sale of Shares set forth in Section 4(b) above,
to the extent and as long as applicable under French law.

9.   Interpretation.   It is intended that Restricted Stock
Units granted under this French RSU Plan shall qualify for the favorable tax
and social security treatment applicable to Restricted Stock Units granted
under Sections L. 225-197-1 to L. 225-197-5 of the
French Commercial Code, as amended, and in accordance with the relevant
provisions set forth by French tax and social security laws. The terms of this
French RSU Plan shall be interpreted accordingly and in accordance with the
relevant Guidelines published by French tax and social security administrations
and subject to the fulfilment of certain legal, tax and reporting obligations,
if applicable.

10.   Employment
Rights.   The
adoption of this French RSU Plan shall not confer upon the Grantees, or any
employees of a French Entity, any employment rights and shall not be construed
as part of any employment contracts that a French Entity has with its
employees.

11.   Adoption.   The French RSU Plan was adopted by
the Administrator on July 5, 2006.

 

Appendix 1

[insert copy of the U.S.
Plan]

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