EFTA01381316Set 10
2015-07-201p878w
Contrail
Options. The Compensation Committee may grant non-qualified stock options and incentive stock options, under our 2015 Plan, with
terms and conditions &terminal by the Compensation Committee that ... substitute awards), and all stock
options that are intended to qualify as incentive stock options must be granted pursuant to an award agreement expressly stating that the options are
intended ... qualify as an incentive stock options, and will be subject to the terms and conditions that comply with the rules as may be prescribed by
Section 422 of the Code
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01381316.pdf
EFTA01378044Set 10
1p1,268w
shares. The maximum number of shares that may be granted pursuant to incentive stock options is 10,000,000. The foregoing share limits are
subject to adjustment in certain circumstances ... Options end SARs. Stock options granted under the 2015 Plan can either be incentive stock options, or ISOs, or nonqualified stock options. SARs
granted under the 2015 Plan
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01378044.pdf
EFTA01381313Set 10
2014-12-311p476w
commencement of their employment with us, each of Kurt and Mike was granted incentive stock options that are subject solely to time-bawd
vesting restrictions. The time-based vesting criteria ... death, "permanent disability" or "retirement" (as such terms are
defined in the incentive stock option agreement), and any fully vested options will immediately terminate if the named executive officer ... employment is terminate) by us for "cause" (as defined in the incentive stock option agreement). Any vested options that are not exercised within
the applicable post-termination exercise window will
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01381313.pdf
EFTA00585216Set 9
1997-05-0618p1,626w
rates, appreciation element due to corporate
earnings.
3
EFTA00585218
seek stock options, especially incentive stock options, from employers to convert compensation income to capital gains.
• take early payments of deferred ... funds
to take advantage of low capital gains rate.
Comments:
Taxpayers with incentive stock options need to be careful to avoid an AMT trap. The
bargain element is taxable under
https://www.justice.gov/epstein/files/DataSet%209/EFTA00585216.pdf
EFTA01089402Set 9
1997-05-0618p1,626w
rates, appreciation element due to corporate
earnings.
3
EFTA01089404
seek stock options, especially incentive stock options, from employers to convert compensation income to capital gains.
• take early payments of deferred ... funds
to take advantage of low capital gains rate.
Comments:
Taxpayers with incentive stock options need to be careful to avoid an AMT trap. The
bargain element is taxable under
https://www.justice.gov/epstein/files/DataSet%209/EFTA01089402.pdf