<SEC-DOCUMENT>0001157523-21-000577.txt : 20210504
<SEC-HEADER>0001157523-21-000577.hdr.sgml : 20210504
<ACCEPTANCE-DATETIME>20210504080052
ACCESSION NUMBER:		0001157523-21-000577
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		17
CONFORMED PERIOD OF REPORT:	20210430
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210504
DATE AS OF CHANGE:		20210504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polaris Inc.
		CENTRAL INDEX KEY:			0000931015
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790]
		IRS NUMBER:				411790959
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11411
		FILM NUMBER:		21886054

	BUSINESS ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340
		BUSINESS PHONE:		(763) 542-0500

	MAIL ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		STREET 2:		NONE
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	POLARIS INDUSTRIES INC/MN
		DATE OF NAME CHANGE:	19941004
</SEC-HEADER>
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<DESCRIPTION>POLARIS INC. 8-K
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 16pt;">UNITED STATES</div>

    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 16pt;">SECURITIES AND EXCHANGE COMMISSION</div>

    <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Washington, D.C. 20549</div>

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    <div style="text-align: center; text-indent: -72pt; margin-left: 72pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934</div>

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    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
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      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">
        <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Securities registered pursuant to Section 12(b) of the Act:</div>

      </div>

      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"> <br />
      </div>

      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">
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                <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Title of each class</div>
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      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"> <br />
      </div>

      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">
        <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR &#167;230.405) or Rule
          12b-2 of the Securities Exchange Act of 1934 (17 CFR &#167;240.12b-2).</div>

      </div>

      <div>&#160;</div>

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    <div style="background-color: #FFFFFF;">
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">Emerging growth company <ix:nonNumeric name="dei:EntityEmergingGrowthCompany" id="Fact_5add3c2997fd40f28c3890f03ba47a0d" contextRef="c20210430to20210430" format="ixt-sec:boolballotbox">&#x2610;</ix:nonNumeric></div>

      <div>&#160;</div>

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    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
        revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</span></div>

    </div>

    <div></div>

  </div>

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    <div style="page-break-after: always;">
      <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" /></div>

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    <td style="width: 10%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 5.02</div>
          </td>

    <td style="width: 90%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.</div>
          </td>

  </tr>


</table>
    <div style="text-align: left; font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">Appointment of Chief Executive Officer&#160;and Election of Director</div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">On May 4, 2021, Polaris Inc. (the &#8220;Company&#8221;) announced that Michael Speetzen, the Company&#8217;s Interim Chief Executive Officer, has been appointed by the Board
      of Directors of the Company (the &#8220;Board&#8221;) to serve as Chief Executive Officer of the Company, effective April 30, 2021 and appointed to serve on the Company&#8217;s Board of Directors as a Class III Director of the Company. Mr. Speetzen has served as an
      Interim Chief Executive Officer of the Company since January 1, 2021 and previously served as the Company&#8217;s Chief Financial Officer.</div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Mr. Speetzen, 51, joined Polaris in August 2015 as executive vice president, Finance and Chief Financial Officer. Prior to joining Polaris, Mr. Speetzen was
      senior vice president and CFO of Xylem, Inc. since 2011, when the Company was formed from the spinoff of the water businesses of ITT Corporation. He joined ITT in 2009. Mr. Speetzen was responsible for the financial planning, accounting, controls,
      treasury, M&amp;A activity, investor relations and strategy of Xylem Inc. Prior to joining ITT, he served as executive vice president and CFO for the StandardAero Company owned by the private equity firm Dubai Aerospace Enterprise. Previously, he
      held positions of increasing responsibility in the finance functions at Honeywell and General Electric. Mr. Speetzen currently serves on the Board of Directors of Pentair plc. Mr. Speetzen earned his Master of Business Administration from Thunderbird
      School of Global Management at Arizona State University and his Bachelor&#8217;s Degree in management from Purdue.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pursuant to the terms of the offer letter between the Company and Mr. Speetzen, dated April 29, 2021, Mr. Speetzen will receive: (i) an annual base salary of
      $1,035,000; (ii) <span style="font-family: 'Times New Roman',Times,serif;">an annual target cash incentive equal to 120% of his base salary; and (iii) an incremental long-term incentive award (the &#8220;Incremental LTI Award&#8221;) that consists of 50% stock
        options, 25% performance-based restricted stock units (PRSUs) for the 2021-2023 performance cycle, and 25% time-based restricted stock units (RSUs) with a grant date fair value of $2,215,000 as determined by the Compensation Committee in its
        discretion. </span>This Incremental LTI Award consists of the same mix of awards, vesting schedule, performance period and conditions as the standard annual long-term incentive award granted in January 2021 to officers.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Mr. Speetzen will continue to be party to the severance agreement between Mr. Speetzen and the Company entered into on July 31, 2015 and will participate in
      benefit programs generally available to other executive officers.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The monthly cash stipend of $30,000 previously provided pursuant to the terms and conditions of the offer letter dated December 21, 2020 between the Company
      and Mr. Speetzen in connection with his appointment as Interim Chief Executive Officer will be terminated, and cease to be due and payable, effective as of May 1, 2021.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">Appointment of Chief Financial Officer&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In connection with the appointment of Mr. Speetzen as Chief Executive Officer, on May 4, 2021,&#160;the Company announced that the Board appointed Robert P. Mack,
      the Company&#8217;s Interim Chief Financial Officer, to serve as Chief Financial Officer, effective April 30, 2021, with the title Chief Financial Officer and EVP, Finance &amp; Corporate Development and President, Global Adjacent Markets. Mr. Mack has
      served as an Interim Chief Financial Officer of the Company since January 1, 2021 and previously served as the Company&#8217;s Senior Vice President&#8212;Corporate Development and Strategy and President&#8212;Global Adjacent Markets and Boats.</div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Mr. Mack, 51, joined Polaris in April 2016 as senior vice president of Corporate Development and Strategy, and president of Global Adjacent Markets. Prior to
      joining Polaris, Mr. Mack was vice president, Corporate Development for Ingersoll Rand. In that role he had global responsibility for its acquisition and divestiture activities. With Ingersoll Rand for 20 years, Mr. Mack held a variety of sales,
      financial, M&amp;A, and operational positions with the Company. Mr. Mack currently serves on the Board of Directors of West Marine and is chairman of the Audit Committee. He received his Master of Business Administration from Duke University and his
      Bachelor of Business Administration from Siena College, and is a certified public accountant (inactive).</div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" /></div>

    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pursuant to the terms of the offer letter between the Company and Mr. Mack dated April 30, 2021, Mr. Mack will receive: (i) an annual base salary of $575,000;
      <span style="font-family: 'Times New Roman',Times,serif;">(ii) an annual target cash incentive equal to 100% of his base salary;</span> and <span style="font-family: 'Times New Roman',Times,serif;">(iii) an Incremental LTI Award that consists of 50%
        stock options, 25% PRSUs, and 25% RSUs with a grant date fair value of $313,000 as determined by the Compensation Committee in its discretion. </span>This Incremental LTI Award consists of the same mix of awards, vesting schedule, performance
      period and conditions as the standard annual long-term incentive award granted in January 2021 to officers.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Mr. Mack will continue to be party to the severance agreement between Mr. Mack
        and the Company entered into on March 31, 2016 and will participate in benefit programs generally available to other executive officers.</span><span style="font-size: 10pt;"> Mr. Mack will also continue to be eligible for that certain defined
        benefit replacement provided in the Offer Letter dated February 9, 2016 between the Company and Mr. Mack.</span></div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The monthly cash stipend of $15,000 previously provided pursuant to the terms and conditions of the employment offer letter dated December 21, 2020 between
      the Company and Mr. Mack in connection with his appointment as Interim Chief Financial Officer&#160; will be terminated, and cease to be due and payable, effective as of May 1, 2021.</div>

    <div style="font-size: 10pt;"><br />
    </div>

    <div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The descriptions of the terms of Mr. </span><span style="font-size: 10pt;">Speetzen

          and Mr. Mack&#8217;s<span style="font-family: 'Times New Roman',Times,serif;"> employment are qualified in their entirety by reference to the offer letter agreements between the Company and Mr. Speetzen and between the Company and Mr. Mack,
            respectively, which are attached hereto as Exhibit 10.1 and Exhibit 10.2, and incorporated herein by reference.</span></span></div>

    </div>

    <div style="font-size: 10pt;">
      <div><br />
      </div>

    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">A copy of the Company&#8217;s press release announcing the appointments is furnished as Exhibit 99.1 and is attached to this Current Report on Form 8-K.&#160;&#160;</div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z4ef1ea56d776445a831fb244370a9587">


  <tr>

    <td style="width: 10%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item&#160;9.01</div>
          </td>

    <td style="width: 90%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Financial Statements and Exhibits.</div>
          </td>

  </tr>


</table>
    <div style="font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">(d)&#160;Exhibits</span><span style="font-size: 10pt;">.</span></div>

    <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">&#160;</div>

    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zfa30e600b12242d08aad7a04c8311e81">


  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex10_1.htm">10.1</a></div>
          </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex10_1.htm">Offer Letter Agreement dated April 29, 2021
                between Michael T. Speetzen and the Company</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex10_2.htm">10.2</a></div>
          </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex10_2.htm">Offer Letter Agreement dated April 30, 2021
                between Robert P. Mack and the Company</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex99_1.htm">99.1</a></div>
          </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;"><a href="a52422552ex99_1.htm">Press Release dated May 4, 2021 of Polaris
                Inc.</a></div>
          </td>

  </tr>

  <tr>

    <td style="width: 6%; vertical-align: top; font-size: 10pt; white-space: nowrap;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;">104</div>
          </td>

    <td style="width: 94%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">Cover Page Interactive Data File (formatted as Inline XBRL)</div>
          </td>

  </tr>


</table>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" /></div>

    </div>

    <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">SIGNATURES</div>

    <div style="text-align: left; font-size: 10pt;"><br />
    </div>

    <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
      by the undersigned thereunto duly authorized.&#160;</div>

    <div style="text-align: left; font-size: 10pt;"><br />
    </div>

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    <td style="width: 49.42%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">Date:&#160;&#160;&#160; May 4, 2021</div>
          </td>

    <td style="width: 50.45%; vertical-align: middle; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

  </tr>

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    <td style="width: 49.42%; vertical-align: middle; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

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            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

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            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

    <td style="width: 50.45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">POLARIS INC.</div>
          </td>

  </tr>

  <tr>

    <td style="width: 49.42%; vertical-align: middle; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

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            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

  </tr>

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            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

    <td style="width: 50.45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

  </tr>

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    <td style="width: 49.42%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

    <td style="width: 50.45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-style: italic;">/s/ Lucy Clark Dougherty</div>
          </td>

  </tr>

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    <td style="width: 49.42%; vertical-align: middle; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

    <td style="width: 50.45%; vertical-align: top; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">Lucy Clark Dougherty</div>
          </td>

  </tr>

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    <td style="width: 49.42%; vertical-align: middle; font-size: 10pt;">
            <div style="text-align: left; font-family: 'Times New Roman',Times,serif;">&#160;</div>
          </td>

    <td style="width: 50.45%; vertical-align: top;">
            <div style="text-align: left;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Senior Vice President&#8212;General Counsel and Secretary<span style="font-family: 'Times New Roman',Times,serif;"><br />
                </span></span><span style="font-size: 10pt;"></span></div>
          </td>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a52422552ex10_1.htm
<DESCRIPTION>EXHIBIT 10.1
<TEXT>
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  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 10.1</font><br>
  </div>
  <div style="text-align: right;"><font style="font-weight: bold;"> <br>
    </font></div>
  <div style="text-align: left;"><font style="font-weight: bold;"> </font>
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            <div><img src="polaris.jpg"> </div>
          </td>
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            <div style="text-align: right;"><img src="star.jpg"> </div>
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    <div> <br>
    </div>
    <div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">April 29, 2021</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Michael T. Speetzen</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Dear Mike:</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">On behalf of Polaris Inc. (&#8220;Polaris&#8221; or &#8220;Company&#8221;), I am pleased to offer you the position of Chief Executive Officer of Polaris.&#160; This letter will amend
        certain terms of your employment with Polaris.</div>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" id="zf34d1693689f41729d3a851dc1db0f27">

            <tr>
              <td style="width: 5%;">
                <div style="font-weight: bold;">I.</div>
              </td>
              <td style="width: 95%;">
                <div style="font-weight: bold;">Title and Position</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">Your title is Chief Executive Officer of Polaris reporting to the Board of Directors of Polaris.&#160; It is expected that you will be elected to the Board of Directors of Polaris (the &#8220;Board&#8221;) as soon as
                practicable after the date hereof.</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">II.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Base Salary</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">Effective as of May 1, 2021, your new annual base salary will be $1,035,000 paid bi-weekly, less all applicable withholdings and deductions.&#160; Your salary will be reviewed annually, subject to the approval
                of the Compensation Committee of the Board (the &#8220;Compensation Committee&#8221;).</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">In addition, the stipend provided to you pursuant to the terms and conditions of the Employment Offer Letter dated December 21, 2020 by and between you and the Company (the &#8220;Interim Offer Letter&#8221;) shall be
                terminated, and cease to be due and payable, effective as of May 1, 2021.</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">III.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Cash Incentive Compensation</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">You will be a &#8220;A1&#8221; Level under the terms of our Senior Executive Annual Incentive Plan.&#160; Your payment under the Senior Executive Annual Incentive Plan will be dependent upon your performance and the
                performance of the Company and the final determination of the Compensation Committee. Notwithstanding your &#8220;A1&#8221; Level, your target payout for the Senior Executive Annual Incentive Plan will be 120% effective on May 1, 2021, subject to
                adjustments by the Compensation Committee.</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">IV.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Long Term Incentive Plan</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">Your restricted stock units granted to you pursuant to the Interim Offer Letter will continue to be governed by the terms and conditions set forth in the Interim Offer Letter, the applicable award agreement
                and the terms and conditions of the Amended and Restated Polaris Inc. 2007 Omnibus Incentive Plan, as amended and restated April 30, 2020 (the &#8220;Omnibus Plan&#8221;).&#160; You will continue to be eligible to participate in the Company&#8217;s long-term
                incentive program on terms and conditions to be approved by the Compensation Committee.&#160; In addition, subject to your execution of this offer letter, on April 30, 2021 you will be granted an incremental long-term incentive award (the
                &#8220;Incremental LTI Award&#8221;) with a grant date fair value of $2,215,000 as determined by the Compensation Committee in its discretion. This Incremental LTI Award will be comprised of the same LTI mix of awards, vesting schedule, performance
                period and conditions as the standard annual long-term incentive award granted in January 2021 to officers, with 50% stock options, 25% performance-based restricted stock units for the 2021-2023 performance cycle, and 25% time-based
                restricted stock units.&#160; In addition, the Incremental LTI Award will be subject to your execution/acceptance of the applicable grant agreement and the terms and conditions of the Omnibus Plan.</td>
            </tr>

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            <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
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        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">V.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Benefits &amp; Perquisites</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">You will be eligible to participate in Polaris&#8217; executive-level benefit programs on terms and conditions in effect from time to time.&#160; You will also be eligible to participate and receive perquisites made
                available by Polaris to its executives.&#160; The benefits and perquisites are subject to change at any time by the Compensation Committee.</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">VI.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Severance Agreement</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">The Severance Agreement dated July 31, 2015 between you and the Company will remain in full force and effect.</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;" rowspan="1">VII.</td>
              <td style="width: 95%; font-weight: bold;" rowspan="1">Company Policies</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td style="width: 5%;" rowspan="1">&#160;</td>
              <td style="width: 95%;" rowspan="1">You continue to be subject to the policies and procedures of the Company as in effect from time to time, including without limitation, the Company&#8217;s Stock Ownership Guidelines, Insider Trading Policy and
                Clawback Policy.</td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Your employment with Polaris is at will and nothing in this offer letter should be construed as altering that status.</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">All components of this offer are contingent on approval of the Compensation Committee and the Board. For clarification and the protection of both you and
        the Company, this letter, including the exhibits supersedes and replaces the Offer Letter dated July 10, 2015 between you and the Company.&#160; Except as expressly set forth herein, your other existing arrangements with the Company will remain in full
        force and effect.</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Please sign and return a copy of this letter indicating that you accept our offer and confirming the terms of your employment.</div>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" id="zef5ebfc6a9cb473abc6b3c4f4c187a79">

            <tr>
              <td style="width: 30%;">
                <div>Very truly yours, <br>
                </div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>/s/John P. Wiehoff</div>
              </td>
              <td style="width: 70%; padding-bottom: 2px;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>John P. Wiehoff <br>
                </div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>Chair of the Board of Directors</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;" rowspan="1" colspan="2">
                <div>Accepted and confirmed on April 29, 2021:</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>/s/Michael T. Speetzen</div>
              </td>
              <td style="width: 70%; padding-bottom: 2px;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>Michael T. Speetzen</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>

        </table>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><br>
      </div>
    </div>
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<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>3
<FILENAME>a52422552ex10_2.htm
<DESCRIPTION>EXHIBIT 10.2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: business wire
         Document created using EDGARfilings PROfile 7.4.0.0
         Copyright 1995 - 2021 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 10.2</font><br>
  </div>
  <div style="text-align: right;"><font style="font-weight: bold;"> <br>
    </font></div>
  <div style="text-align: left;"><font style="font-weight: bold;"> </font>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" id="zd27aa99209eb4731a7ae2ce5327bc011">

        <tr>
          <td style="width: 50.00%;">
            <div><img src="polaris.jpg"></div>
          </td>
          <td style="width: 50.00%;">
            <div style="text-align: right;"><img src="star.jpg"></div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">April 30, 2021</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">Robert P. Mack</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">Dear Bob:</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">On behalf of Polaris Inc. (&#8220;Polaris&#8221; or &#8220;Company&#8221;), I am pleased to offer you the position of Chief Financial Officer and Executive Vice President, Finance
        &amp; Corporate Development and President, Global Adjacent Markets of Polaris.&#160; This letter will amend certain terms of your employment with Polaris.</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="font-size: 10pt;">
        <table cellspacing="0" cellpadding="0" border="0" id="zcde27034c8d74a86a3159ed91679ad3b" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;">

            <tr>
              <td style="width: 5%;">
                <div style="font-weight: bold;">I.</div>
              </td>
              <td style="width: 95%;">
                <div style="font-weight: bold;">Title and Position</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>Your title is Chief Financial Officer and Executive Vice President, Finance &amp; Corporate Development and President, Global Adjacent Markets reporting to the Chief Executive Officer of Polaris.</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;">
                <div>II.</div>
              </td>
              <td style="width: 95%; font-weight: bold;">
                <div>Base Salary</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>Effective as of May 1, 2021, your new annual base salary will be $575,000 paid bi-weekly, less all applicable withholdings and deductions.&#160; Your salary will be reviewed annually, subject to the approval of the Compensation Committee
                  (the &#8220;Compensation Committee&#8221;) of the Board of Directors of the Company (the &#8220;Board&#8221;).</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>In addition, the stipend provided to you pursuant to the terms and conditions of the Employment Offer Letter dated December 21, 2020 by and between you and the Company (the &#8220;Interim Offer Letter&#8221;) will be terminated, and cease to be
                  due and payable, effective as of May 1, 2021.</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%; font-weight: bold;">
                <div>III.</div>
              </td>
              <td style="width: 95%; font-weight: bold;">
                <div>Cash Incentive Compensation</div>
              </td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">You will be a &#8220;A2&#8221; Level under the terms of our Senior Executive Annual Incentive Plan.&#160; Your payment under the Senior Executive Annual Incentive Plan will be dependent upon your performance and the
                performance of the Company and the final determination of the Compensation Committee. Your target payout for the Senior Executive Annual Incentive Plan will be 100% of eligible earnings effective May 1, 2021, subject to adjustments by the
                Compensation Committee.</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%; font-weight: bold;">IV.</td>
              <td rowspan="1" style="width: 95%; font-weight: bold;">Long Term Incentive Plan</td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 5%;">
                <div>&#160;</div>
              </td>
              <td style="width: 95%;">
                <div>Your restricted stock units granted to you pursuant to the Interim Offer Letter will continue to be governed by the terms and conditions set forth in the Interim Offer Letter, the applicable award agreement and the terms and conditions
                  of the Amended and Restated Polaris Inc. 2007 Omnibus Incentive Plan, as amended and restated on April 30, 2020 (the &#8220;Omnibus Plan&#8221;).&#160; You will continue to be eligible to participate in the Company&#8217;s long-term incentive program on terms
                  and conditions to be approved by the Compensation Committee.&#160; In addition, subject to your execution of this offer letter, on April 30, 2021 you will be granted an incremental long-term incentive award (the &#8220;Incremental LTI Award&#8221;) with a
                  grant date fair value of $313,000 as determined by the Compensation Committee in its discretion.&#160; This Incremental LTI Award will be comprised of the same LTI mix of awards, vesting schedule, performance period and conditions as the
                  standard annual long-term incentive award granted in January 2021 to officers, with 50% stock options, 25% performance-based restricted stock units for the 2021-2023 performance cycle, and 25% time-based restricted stock units.&#160; In
                  addition, the Incremental LTI Award will be subject to your execution/acceptance of the applicable grant agreement and the terms and conditions of the Omnibus Plan.</div>
              </td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%; font-weight: bold;">V.</td>
              <td rowspan="1" style="width: 95%; font-weight: bold;">Benefits &amp; Perquisites</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">You will be eligible to participate in Polaris&#8217; executive-level benefit programs on terms and conditions in effect from time to time.&#160; You will also be eligible to participate and receive perquisites made
                available by Polaris to its executives.&#160; The benefits and perquisites are subject to change at any time by the Compensation Committee.</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%; font-weight: bold;">VI.</td>
              <td rowspan="1" style="width: 95%; font-weight: bold;">Defined Benefit Replacement</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">As provided in the Offer Letter dated February 9, 2016 between you and the Company (the &#8220;Initial Offer Letter&#8221;), in the event that the value of 20,000 shares of Polaris common stock (as adjusted for any
                stock splits or other equity restructurings) is less than or equal to $3,500,000 on the date you attain age 55 and assuming continued employment with Polaris until that time, Polaris will pay you in cash the difference between $3,500,000
                and the value of 20,000 shares. The value for these purposes will be determined using the closing market price of Polaris common stock on the date you attain age 55.</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%; font-weight: bold;">VII.</td>
              <td rowspan="1" style="width: 95%; font-weight: bold;">Severance Agreement</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">The Severance Agreement dated March 31, 2016 between you and the Company will remain in full force and effect.</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%; font-weight: bold;">VIII.</td>
              <td rowspan="1" style="width: 95%; font-weight: bold;">Company Policies</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">&#160;</td>
            </tr>
            <tr>
              <td rowspan="1" style="width: 5%;">&#160;</td>
              <td rowspan="1" style="width: 95%;">You continue to be subject to the policies and procedures of the Company as in effect from time to time, including without limitation, the Company&#8217;s Stock Ownership Guidelines, Insider Trading Policy and
                Clawback Policy.</td>
            </tr>

        </table>
      </div>
      <br>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">Your employment with Polaris is at will and nothing in this offer letter should be construed as altering that status.</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">All components of this offer are contingent on approval of the Compensation Committee and the Board. For clarification and the protection of both you and the
        Company, this letter, including the exhibits supersedes and replaces the Initial Offer Letter.&#160; Except as expressly set forth herein, your other existing arrangements with the Company will remain in full force and effect.</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 10pt;">Please sign and return a copy of this letter indicating that you accept our offer and confirming the terms of your employment.</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="font-size: 10pt;">
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" id="z5616d47e36ab46c99489bc3bbc9e12d1">

            <tr>
              <td style="width: 30%;">
                <div>Very truly yours,</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>/s/Michael T. Speetzen</div>
              </td>
              <td style="width: 70%; padding-bottom: 2px;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>Michael T. Speetzen</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>Chief Executive Officer</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;" rowspan="1" colspan="2">
                <div>Accepted and confirmed on April 30, 2021:</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>&#160;</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>/s/Robert P. Mack</div>
              </td>
              <td style="width: 70%; padding-bottom: 2px;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 30%;">
                <div>Robert P. Mack</div>
              </td>
              <td style="width: 70%;">
                <div>&#160;</div>
              </td>
            </tr>

        </table>
      </div>
      <br>
    </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>4
<FILENAME>a52422552ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
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    <title></title>
    <!-- Licensed to: business wire
         Document created using EDGARfilings PROfile 7.4.0.0
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 99.1</font><br>
  </div>
  <div style="text-align: left;"><font style="font-weight: bold;"> <br>
    </font></div>
  <font style="font-weight: bold;"> <br>
  </font>
  <div class="bw-release-contact">
    <h2 style="FONT-SIZE: 14pt;">Contacts</h2>
    <p> <b>MEDIA CONTACT </b><br>
      Jessica Rogers <br>
      Polaris Inc. <br>
      phone: 763-513-3445 <br>
      Jessica.Rogers@polaris.com </p>
    <p> <b>INVESTOR CONTACT </b><br>
      Richard Edwards <br>
      Polaris Inc. <br>
      phone: 763-513-3477 <br>
      Richard.Edwards@polaris.com </p>
  </div>
  <font style="font-weight: bold;"> </font>
</body>
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  <font style="font-weight: bold;"> </font>
  <div style="text-align: left;">
    <div class="bw-release">
      <h1 style="text-align: center; list-style-position: inside;FONT-SIZE: 14pt;"><b> <br>
        </b></h1>
      <h1 style="text-align: center; list-style-position: inside;FONT-SIZE: 14pt;"><b>Polaris Names Michael Speetzen as CEO and Bob Mack as CFO </b> </h1>
      <div class="bw-release-body">
        <div class="bw-release-table-js bw-release-story">
          <p>MINNEAPOLIS--(BUSINESS WIRE)--May 4, 2021--Polaris Inc. (NYSE: PII) today announced that Michael Speetzen has been named chief executive officer and appointed to the Company's Board of Directors and that Bob Mack has been named executive vice
            president and chief financial officer. Speetzen and Mack have been serving as interim CEO and interim CFO, respectively, since January. </p>
          <p> &#8220;Mike is a proven and highly respected leader within Polaris and across the powersports industry. His strong vision and deep understanding of the business gives us great confidence in his ability to further build on Polaris&#8217; legacy of
            innovation and growth,&#8221; said John Wiehoff, chair of Polaris&#8217; Board of Directors. &#8220;In his six years with the Company and as interim CEO, Mike has consistently demonstrated his ability to inspire our team, build strong stakeholder relationships
            and drive strategic execution. We are excited about Polaris&#8217; next chapter of success and value creation under Mike&#8217;s leadership.&#8221; </p>
          <p> &#8220;Polaris is an incredible organization, and one that I have been privileged to be a part of for the last six years. I am honored and truly humbled to lead Polaris&#8217; outstanding team,&#8221; Speetzen commented. &#8220;As our results over the past year
            show, Polaris has tremendous opportunities as the undisputed leader in the powersports industry. I look forward to the continued partnership with Polaris&#8217; talented senior leadership team, including Bob in his role as CFO, as we continue
            building on our momentum and fully capitalizing on the booming interest in outdoor recreation.&#8221; </p>
          <p> Speetzen continued, &#8220;Bob is a results-driven leader who was integral in expanding Polaris&#8217; role as an industry leader through strategic M&amp;A activity and his leadership of our Global Adjacent Markets and Boats operations. While serving as
            interim CFO, Bob has been a trusted advisor and partner whose financial acumen and breadth of experience make him well-suited to continue advancing our financial strategy as CFO.&#8221; </p>
          <p> &#8220;I am thrilled to continue serving as CFO and leader of our finance organization at such a remarkable time for Polaris and the powersports industry as a whole,&#8221; said Mack. &#8220;I look forward to the ongoing partnership with Mike and our business
            leaders to accelerate growth, build on Polaris&#8217; strong financial foundation and deliver value to our shareholders.&#8221; </p>
          <p> With support from a deep roster of leaders, Mack will continue to oversee Polaris&#8217; Corporate Development and Global Adjacent Markets teams. </p>
          <p> <b>About Michael Speetzen</b> </p>
          <p> Speetzen joined Polaris in August 2015 as executive vice president, Finance and Chief Financial Officer. Prior to joining Polaris, Speetzen was senior vice president and CFO of Xylem, Inc. since 2011, when the Company was formed from the
            spinoff of the water businesses of ITT Corporation. He joined ITT in 2009. Speetzen was responsible for the financial planning, accounting, controls, treasury, M&amp;A activity, investor relations and strategy of Xylem Inc. Prior to joining
            ITT, he served as executive vice president and CFO for the StandardAero Company owned by the private equity firm Dubai Aerospace Enterprise. Previously, he held positions of increasing responsibility in the finance functions at Honeywell and
            General Electric. Speetzen currently serves on the Board of Directors of Pentair. Speetzen earned his Master of Business Administration from Thunderbird School of Global Management at Arizona State University and his bachelor&#8217;s degree in
            management from Purdue. </p>
          <div> </div>
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            <div id="DSPFPageBreak" style="PAGE-BREAK-AFTER: always">
              <hr style="BORDER-LEFT-WIDTH: 0px; HEIGHT: 2px; BORDER-RIGHT-WIDTH: 0px; WIDTH: 100%; BORDER-BOTTOM-WIDTH: 0px; COLOR: #000000; CLEAR: both; MARGIN: 4px 0px; BORDER-TOP-WIDTH: 0px; BACKGROUND-COLOR: #000000"> </div>
          </div>
          <p> <b>About Bob Mack</b> </p>
          <p> Mack joined Polaris in April 2016 as senior vice president of Corporate Development and Strategy, and president of Adjacent Markets. Prior to joining Polaris, Mack was vice president, Corporate Development for Ingersoll Rand. In that role he
            had global responsibility for its acquisition and divestiture activities. With Ingersoll Rand for 20 years, Mack held a variety of sales, financial, M&amp;A, and operational positions with the Company. Mack currently serves on the Board of
            Directors of West Marine and is chairman of the Audit Committee. He received his Master of Business Administration from Duke University and his Bachelor of Business Administration from Siena College, and is a certified public accountant
            (inactive). </p>
          <p> <b>About Polaris</b> </p>
          <p> As the global leader in powersports, Polaris Inc. (NYSE: PII) pioneers product breakthroughs and enriching experiences and services that have invited people to discover the joy of being outdoors since our founding in 1954. With annual 2020
            sales of $7.0 billion, Polaris&#8217; high-quality product line-up includes the Polaris RANGER, RZR and GENERAL side-by-side off-road vehicles; Sportsman all-terrain off-road vehicles; Indian Motorcycle mid-size and heavyweight motorcycles; Slingshot
            moto-roadsters; snowmobiles; and deck, cruiser and pontoon boats, including industry-leading Bennington pontoons. Polaris enhances the riding experience with parts, garments and accessories, along with a growing aftermarket portfolio, including
            Transamerican Auto Parts. Polaris&#8217; presence in adjacent markets includes military and commercial off-road vehicles, quadricycles, and electric vehicles. Proudly headquartered in Minnesota, Polaris serves more than 100 countries across the
            globe. www.polaris.com.</p>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>pii-20210430_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140604779249064">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th"><div>Apr. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Apr. 30,  2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">POLARIS INC.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">MN<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-11411<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">41-1790959<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">2100 Highway 55<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">NONE<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Medina<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">MN<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">55340<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">763<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">542-0500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000931015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, $.01 par value per share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">PII<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
