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

  • Award Agreements evidencing Incentive Stock Options shall contain such terms and conditions as may be necessary to meet the applicable provisions of Section 422 of the Code.

  • Any such interpretations and rules with respect to Incentive Stock Options shall be consistent with the provisions of Section 422 of the Code.

  • To the extent required for “incentive stock option” treatment under Section 422 of the Code, the aggregate Fair Market Value (determined as of the time of grant) of the shares of Stock with respect to which Incentive Stock Options granted under this Plan and any other plan of the Company or its parent and subsidiary corporations become exercisable for the first time by an optionee during any calendar year shall not exceed $100,000.

  • No person who qualifies as a Greater Than 10% Stockholder may be granted an Incentive Stock Option unless such Incentive Stock Option conforms to the applicable provisions of Section 422 of the Code.

  • It is intended that the option evidenced by this agreement shall not be an incentive stock option as defined in Section 422 of the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder (the “Code”).


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 Treasury 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