Qualified Stock. Option: This Option does not qualify as an incentive stock option under Section 422 of the Internal Revenue Code of 1986, as amended (the “Code”), and consequently shall be treated as a non-qualified stock option for tax purposes.
Appears in 5 contracts
Samples: Non Qualified Stock Option Agreement (Avalonbay Communities Inc), Non Qualified Stock Option Agreement (Avalonbay Communities Inc), Non Qualified Stock Option Agreement (Avalonbay Communities Inc)