Improving economic conditions and a strengthening job market are prompting many U.S. companies to enhance their employee stock-purchase plans.

According to a survey by Fidelity Investments, 51 percent of companies said they planned to modify their employee stock-purchase plan within the next couple of years, with one-third of employers either introducing or increasing the employee discount on company stock between 10 and 15 percent.

Some have added a "look back" provision to help employees buy shares in their company at a lower purchase price.

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