{
  "id": "BP-AIP-2026",
  "name": "Annual Incentive Plan 2026",
  "compensationPlanId": "CP-002",
  "effectiveDate": "2026-01-01",
  "targetPercent": 15.0,
  "maxPercent": 30.0,
  "currency": "USD",
  "status": "ACTIVE"
}