Section 422 definition

Section 422 means Section 422 of the Code, any rules or regulations promulgated thereunder, as they may exist or may be amended from time to time, or any successor to such section.

Section 422 means Section 422 of the Code.

Section 422 means Section 422 of the Code, including the Treasury Regulations thereunder and other applicable Internal Revenue Service guidance.

Examples of Section 422 in a sentence

• The Option is a non-qualified stock option and shall not be treated as an incentive stock option under Section 422 of the Internal Revenue Code.

• Option: This Option [shall be construed in a manner to][does not] qualify [it] as an “incentive stock option” under Section 422 of the Internal Revenue Code of 1986, as amended (the “Code”).

• With respect to Incentive Stock Options, if the Plan does not contain any provision required to be included herein under Section 422, that provision shall be deemed to be incorporated herein with the same force and effect as if that provision had been set out at length herein; provided that to the extent any Option that is intended to qualify as an Incentive Stock Option cannot so qualify, that Option (to that extent) shall be deemed a Nonstatutory Stock Option for all purposes of the Plan.

• This Option shall not be treated as an incentive stock option as defined in Section 422 of the Internal Revenue Code of 1986, as amended.

More Definitions of Section 422

Section 422 means Section 422 of the Code or any successor statute and the Treasury Regulations promulgated thereunder, as they may be amended from time to time.

Section 422 means Section 422 of the Code and all regulations and guidance promulgated thereunder as in effect from time to time.

Section 422 means Section 422 of the Code, or any successor provision, as amended from time to time, and any regulations thereunder.

Section 422 means Section 422 of the Code and the regulations and guidance promulgated thereunder.

Section 422. Section 422 of the Code and the regulations thereunder.

Section 422 means Section 422 of the Code or any successor

Section 422 means Section 422 of the Code and the Treasury Regulations thereunder.