LAY, Chief Judge.
Iowa Beef Processors, Inc. (IBP) has petitioned for rehearing en banc or for panel rehearing. As grounds for rehearing, IBP asserts that: (1) this decision permits the plaintiffs to waive a condition precedent to IBP's duty to perform, which will have adverse effects on other qualified stock option plans; (2) this decision directly conflicts with our decision in Langer v. Iowa Beef Packers, Inc.,
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