Exercise of Incentive Stock Option. If the Option qualifies as an Incentive 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 income for purposes of the alternative minimum tax for federal tax purposes and may subject the Grantee to the alternative minimum tax in the year of exercise.
Appears in 14 contracts
Samples: Restricted Stock Award Agreement (Advanced Emissions Solutions, Inc.), Restricted Stock Award Agreement (Advanced Emissions Solutions, Inc.), Stock Option Award Agreement (Saba Software Inc)
Exercise of Incentive Stock Option. If To the extent this Option qualifies as an Incentive Stock OptionISO, 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 fair market value of the Shares on the date of exercise over the Exercise Price will be treated as income for purposes of the alternative minimum a tax preference item for federal income tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Equity Incentive Plan (Lexar Media Inc), Stock Option Agreement (Macromedia Inc), Stock Option Agreement (Lexar Media Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 5 contracts
Samples: Stock Option Agreement (Genesis Microchip Inc /De), Notice and Restricted Stock Purchase Agreement (Quest Software Inc), Stock Option Agreement (Synaptics Inc)
Exercise of Incentive Stock Option. If the Option qualifies as an Incentive 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Stock Option Agreement (Openwave Systems Inc), Stock Option Agreement (Openwave Systems Inc), Stock Option Agreement (Openwave Systems Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive 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 fair market value of the Shares on the date of exercise over the Exercise Price will be treated as income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 3 contracts
Samples: Notice and Restricted Stock Purchase Agreement (Alpine Immune Sciences, Inc.), Stock Option Plan (Media Metrix Inc), 1998 Stock Option Plan (Media Metrix Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 of the Shares on the date of exercise over the Exercise Price will be treated as income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Form of Stock Option Agreement (Emerging Delta Corp), Form of Stock Option Agreement (Nexx Systems Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as is an Incentive 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 fair market value of the Shares on the date of exercise over the Exercise Price will be treated as income for purposes an item of the alternative minimum tax taxable income for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Stock Option Agreement (Brio Software Inc), Stock Option Agreement (Brio Software Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, there will be no regular federal income tax liability or state 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 2 contracts
Samples: Option Agreement (Marvell Technology Group LTD), Option Agreement (Marvell Technology Group LTD)
Exercise of Incentive Stock Option. If the this Option qualifies ---------------------------------- as an Incentive Stock Option, 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Option Agreement (Vicinity Corp)
Exercise of Incentive Stock Option. If the Option qualifies as an Incentive 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 alternative minimum taxable income for purposes of the alternative minimum tax for federal income tax purposes and may subject the Grantee Optionee to the an alternative minimum tax liability in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Applied Optoelectronics, Inc.)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Restricted Stock Purchase Agreement (Broadcom Corp)
Exercise of Incentive Stock Option. If the this Option qualifies as is an ---------------------------------- Incentive 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 fair market value of the Shares on the date of exercise over the Exercise Price will be treated as income for purposes an item of the alternative minimum tax taxable income for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Samples: Brio Software (Brio Software Inc)
Exercise of Incentive Stock Option. If the Option qualifies as ---------------------------------- an Incentive 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 income for purposes of the alternative minimum tax for federal tax purposes and may subject the Grantee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of Incentive Stock Option. If the Option qualifies as an Incentive 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of Incentive Stock Option. If the Option qualifies as an ---------------------------------- Incentive 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 income for purposes of the alternative minimum tax for federal tax purposes and may subject the Grantee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax (up to a maximum of 28%) in the year of exercise.
Appears in 1 contract
Samples: Stock Option Agreement (Egroups Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive 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 Date of exercise Exercise over the Exercise Price will be treated as income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.. (ii)
Appears in 1 contract
Samples: Employee Stock Option Plan Stock Agreement (Kara International Inc)
Exercise of Incentive Stock Option. If the this Option qualifies as an Incentive Stock Option, 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 income for purposes of the alternative minimum tax for federal tax purposes and may subject the Grantee an adjustment to the alternative minimum tax in the year of exercise.alternative
Appears in 1 contract
Exercise of Incentive Stock Option. If the this Option qualifies ---------------------------------- as an Incentive 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 income for purposes of an adjustment to the alternative minimum tax for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
Exercise of Incentive Stock Option. If the Option qualifies as is an Incentive Stock Option, 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 income for purposes an item of the alternative minimum tax taxable income for federal tax purposes and may subject the Grantee Optionee to the alternative minimum tax in the year of exercise.
Appears in 1 contract
