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As regards the OP......it wouldn’t be ‘free’ I doubt - if it’s part of an employee benefit plan, it’s an ‘option’ that comes out of an allowance to pay for those options or from salary, so it’d be part of your ‘package’ (so removing you package could be part of your package ...

https://gulfnews.com/business/banking/goldman-sachs-offers-staff-sex-change-surgery-fertility-treatment-1.60443225