ISOs. Any Share Options granted hereunder shall be "incentive stock options" under Section 422 of the Internal Revenue Code of 1986, as amended (the "Code"), to the maximum extent possible under the Code, subject to Executive satisfying the applicable employment and holding period requirements under the Code.
Appears in 2 contracts
Sources: Stock Option Agreement (First Union Real Estate Equity & Mortgage Investments), Stock Option Agreement (First Union Real Estate Equity & Mortgage Investments)