I like the idea as a way to distribute gains to employees. Wondering why the units are limited to integer years rather than allowing constant accrual up to the 5 units.

Additionally, it seems unfair that employee units go immediately to 0 upon leaving, rather than some sort of decay. They're saying that employees contributed to the success and deserve a bonus, why would that contribution be worth nothing the minute they leave? Something like an exponential decay on the units seems much more equitable.