EM777
The point that many are trying to make here is that these are "golden handcuffs". In case you're not a native English speaker, here's a definition:
golden handcuffs
pl.n. Slang (used with a sing. verb)
A lucrative incentive to an executive intended to discourage resignation or ensure long-term cooperation after departure.
Don't take this dumb offer. You will forever regret it. It has to be the most expensive "free" training ever offered. If you're in doubt, solicit the services of a financial advisor to look it over on your behalf. If he/she tells you to go for it...fine. Then fire him.