Which of the following is NOT typically included in a shareholders' agreement?

The correct choice highlights that details of employee salaries are not typically included in a shareholders' agreement. A shareholders' agreement primarily focuses on the relationships and obligations between shareholders concerning their shares and the management of the company. This includes aspects such as the identity of the parties involved, any restrictions on the transfer of shares to maintain control within the desired group, and provisions about governing laws that dictate how the agreement will be interpreted and enforced.

In contrast, employee salaries pertain to employment agreements or human resources policies rather than the shareholders’ direct interests. These details do not reflect the governance and control of the company structure that a shareholders' agreement emphasizes, which is why this option stands out as not being a standard inclusion.