Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 44 contracts
Samples: Stock Option Agreement (Xometry, Inc.), Stock Option Agreement (BioCardia, Inc.), Stock Plan (Yodlee Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Exercised Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 32 contracts
Samples: Stock Option Agreement (Ener-Core Inc.), Stock Option Agreement (Ener-Core Inc.), Stock Option Agreement (Ener-Core Inc.)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 17 contracts
Samples: Stock Option Agreement (Reviva Pharmaceuticals Holdings, Inc.), Stock Option Agreement (Par Technology Corp), Stock Option Agreement (Twitter, Inc.)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 14 contracts
Samples: Stock Option Agreement (Autobytel Inc), Stock Option Agreement (Omnivision Technologies Inc), Stock Option Agreement (Omnivision Technologies Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will --------------- be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 8 contracts
Samples: Restricted Stock Purchase Agreement (Ondisplay Inc), Stock Option Agreement (Avanex Corp), Stock Option Agreement (Transwitch Corp /De)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Stock Option Agreement (Macromedia Inc), Equity Incentive Plan Stock Option Agreement (Macromedia Inc), Plan Stock Option Agreement (Macromedia Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will may be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will may be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Option Agreement (Engenavis, Inc.), Stock Option Agreement (Engenavis, Inc.), Option Agreement (Engenavis, Inc.)
Exercise of ISO. If this the Option qualifies as an ISO, there --------------- will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Stock Option Agreement (Tibco Software Inc), Stock Option Agreement (Tibco Software Inc), Stock Option Agreement (Tibco Software Inc)
Exercise of ISO. If this Option qualifies as an ISOIncentive Stock Option, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Plan Stock Option Grant Agreement (Ra Medical Systems, Inc.), Plan Stock Option Grant Agreement (Ra Medical Systems, Inc.), Par Technology Corp
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will Optionee may be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Stock Option Agreement (Briazz Inc), Stock Option Agreement (Briazz Inc), Stock Option Agreement (Aptimus Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 4 contracts
Samples: Stock Incentive Plan (Accolade, Inc.), Stock Option Agreement (Grail, Inc.), Stock Option Agreement (Grail, Inc.)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will Optionee may be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise. In addition, the Internal Revenue Service has proposed rules that would impose employment taxes in some situations on exercise.
Appears in 4 contracts
Samples: Incentive Stock Plan Stock Option Agreement (Global Secure Corp.), Stock Option Agreement (Global Secure Corp.), Incentive Stock Plan Stock Option Agreement (Global Secure Corp.)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 4 contracts
Samples: Stock Option Agreement (Phoenix Technologies LTD), Stock Option Agreement (Asi Technology Corp), Stock Option Agreement (Ask Jeeves Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 4 contracts
Samples: Long Term Incentive Plan (Flanders Corp), Long Term Incentive Plan (Flanders Corp), Long Term Incentive Plan (Flanders Corp)
Exercise of ISO. If this the Option qualifies as an ISO, there will --------------- be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 4 contracts
Samples: Stock Option Agreement (Cacheflow Inc), Stock Option Agreement (Cacheflow Inc), Micron Electronics Inc
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular U.S. federal or applicable state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Equity Incentive Plan (Root, Inc.), Equity Incentive Plan (Root Stockholdings, Inc.), Equity Incentive Plan (Intuit Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Stock Option Agreement (Peregrine Semiconductor Corp), Stock Option Agreement (Synplicity Inc), Stock Option Agreement (Symantec Corp)
Exercise of ISO. If this the Option qualifies as an ISO, there will be --------------- no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Stock Option Agreement (Tibco Software Inc), Stock Option Agreement (Tibco Software Inc), Stock Option Agreement (Tibco Software Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Option Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Stock Option Award Agreement (K2m Group Holdings, Inc.), Stock Option Award Agreement (K2m Group Holdings, Inc.), Stock Option Award Agreement (AGA Medical Holdings, Inc.)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the in computing Participant’s alternative minimum tax taxable income for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Option Agreement (Vyyo Inc), Option Agreement (Vyyo Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an item of adjustment to the alternative minimum tax for federal tax purposes in the year of exercise and may subject the Optionee to the alternative minimum tax in the year of exercisetax.
Appears in 2 contracts
Samples: Vice President Employment Agreement (Globus Medical Inc), Vice President Employment Agreement (Globus Medical Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Incentive Plan Stock Option Agreement (Cellegy Pharmaceuticals Inc), Equity Incentive Plan (Versant Corp)
Exercise of ISO. If this the Option qualifies as an ISOIncentive Stock Option, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Nonqualified Stock Option Agreement (Revel Entertainment Group, LLC), Incentive Stock Option Agreement (Revel Entertainment Group, LLC)
Exercise of ISO. If this Option qualifies as In the case of an ISO, there will be no regular federal income tax liability upon the exercise of the OptionOption will not be subject to U.S. federal income tax, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Purchase Price will be treated as an adjustment to the alternative minimum tax for federal income tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: 2009 Global Incentive Option Plan (Suspect Detection Systems, Inc.), 2009 Global Incentive Option Plan (Suspect Detection Systems, Inc.)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax taxable income for federal income tax purposes and may subject the Optionee to the an alternative minimum tax liability in the year of exercise.
Appears in 2 contracts
Samples: Stock Option Exercise Agreement (NovaBay Pharmaceuticals, Inc.), Stock Option Exercise Agreement (NovaBay Pharmaceuticals, Inc.)
Exercise of ISO. If this an Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Exercised Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Employment Agreement (Imarx Therapeutics Inc), Employment Agreement (Imarx Therapeutics Inc)
Exercise of ISO. If this Option qualifies as an ISO, there --------------- will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Stock Option Agreement (Portal Software Inc), Stock Option Agreement (China Broadband Corp)
Exercise of ISO. If this Stock Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Stock Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Stock Option Agreement (Research Solutions, Inc.), Genesis Biopharma (Genesis Biopharma, Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or Utah income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Stock Option Agreement (Omniture, Inc.), Stock Option Agreement (Omniture, Inc.)
Exercise of ISO. If this the Option qualifies as an ISO, there --------------- will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Equity Incentive Plan Stock Option Agreement (Newgen Results Corp)
Exercise of ISO. If this an Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will Optionee may be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Heartland Payment Systems Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal income tax liability or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Actel Corp)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: 1997 Stock Plan (Intuit Inc)
Exercise of ISO. If this the Option qualifies as an --------------- ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Exercise Agreement (Tibco Software Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be --------------- no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will Will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares being exercised on the date of exercise over the aggregate Exercise Price of the Shares being exercised will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will --------------- be no regular federal income tax liability or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Seagate Software Information Management Group Holdings Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Option Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (3PAR Inc.)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the Participant's alternative minimum tax taxable income for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercisetax.
Appears in 1 contract
Samples: Adaptec Inc
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Plan Stock Option Agreement (Corporate Road Show Dot Com Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Interland Inc /Mn/
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to Optioto the alternative minimum tax in the year of exercise.alternative
Appears in 1 contract
Samples: Option Agreement (M Wise Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or Delaware income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Spectrx Inc)
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal and state income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this To the extent the Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Netscreen Technologies Inc)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal or California income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this the Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Equity Incentive Plan Stock Option Agreement (Zamba Corp)
Exercise of ISO. If this To the extent the Option qualifies as an ISO, --------------- there will be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the a tax preference item for federal alternative minimum tax for federal tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the this Option, although the excess, if any, of the Fair Market Value of the Exercised Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this the Option qualifies as an ISO, there will ---------------- be no regular federal or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value fair market value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum a tax preference item for federal income tax purposes and may subject the Optionee Participant to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or state income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax for federal tax purposes and may subject the Optionee to the alternative minimum tax in the year of exercise. In order to retain the favorable income tax treatment of ISOs, the ISOs must be exercised on or before three months after retirement.
Appears in 1 contract
Samples: Stock Plan (Neuralstem, Inc.)
Exercise of ISO. If this Option qualifies as an ISO, there will be no regular federal income tax liability or California income tax liability upon the exercise of the Option, although the excess, if any, of the Fair Market Value of the Shares on the date of exercise over the Exercise Price will be treated as an adjustment to the alternative minimum tax taxable income for federal income tax purposes and may subject the Optionee to the an alternative minimum tax liability in the year of exercise.
Appears in 1 contract
Samples: Option Agreement (Alliance Semiconductor Corp /De/)