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Mostly the decision is to build based on three variables,
1. Law of the land
2. Market Practice
3. Company/Group values
In most of the usual cases around SouthEast Asia it is seen to have an exgratia been offered as a voluntary retirement package, on the contrary the picture is different for USA, UK or Canada market. Best is to first gather the data for last few of such exercise within your area by others.
Hope that help.
