{
  "id": "MP-2026",
  "name": "2026 Annual Merit Plan",
  "compensationPlanId": "CP-001",
  "effectiveDate": "2026-01-01",
  "budgetPercent": 3.5,
  "minIncreasePercent": 0.0,
  "maxIncreasePercent": 8.0,
  "status": "ACTIVE"
}