Capital Gain Stock Option definition

Capital Gain Stock Option or “ CGSO” – means an Approved 102 Stock Option elected and designated by the Company to qualify under the capital gain tax treatment in accordance with the provisions of Section 102(b)(2) of the Ordinance.

Examples of Capital Gain Stock Option in a sentence

  • The Stock Option and its exercise are subject to the terms and conditions of the Plan, and the terms of the Plan shall control to the extent not otherwise inconsistent with the provisions of this Section 102 Capital Gain Stock Option Agreement (this “Agreement”).

  • Until the Election is changed all Trustee Stock Options shall be issued either as 102 Capital Gain Stock Option or as 102 Ordinary Income Stock Option in accordance with the Election.

  • The statement and the proof are similar to Claim 21.2.3.2Claim 21.2.5. Then (1 − x) ln(1 − x) + x ≥ 1 · x2 for all x ∈ [0, 1).Proof.

  • Anything to the contrary notwithstanding, the Trustee shall not release any Option which was not already exercised into Shares by the Optionee nor release any Shares issued upon exercise of a 102 Capital Gain Option, prior to the full payment of the Exercise Price and Optionee's tax liability arising from the 102 Capital Gain Stock Option which was granted to him and/or Shares issued upon exercise of such Option.

Related to Capital Gain Stock Option

  • Company Stock Option means any option to purchase Company Common Stock granted under any Company Stock Plan.

  • Incentive Stock Option means an Option intended to qualify as an incentive stock option within the meaning of Section 422 of the Code and the regulations promulgated thereunder.

  • Nonqualified Stock Option means an Option that is not an Incentive Stock Option.

  • Company Stock Options shall have the meaning given to such term in Section 3.3(a) hereof.

  • Incentive Stock Options means Option Rights that are intended to qualify as “incentive stock options” under Section 422 of the Code or any successor provision.

  • Nonstatutory Stock Option means an Option not intended to qualify as an Incentive Stock Option.

  • Company Stock Option Plan means each stock option plan, stock award plan, stock appreciation right plan, phantom stock plan, stock option, other equity or equity-based compensation plan, equity or other equity based award to any employee, whether payable in cash, shares or otherwise (to the extent not issued pursuant to any of the foregoing plans), or other plan or contract of any nature with any employee pursuant to which any stock, option, warrant or other right to purchase or acquire capital stock of the Company or right to payment based on the value of Company capital stock has been granted or otherwise issued.

  • Parent Stock Option means any option to purchase Parent Common Stock granted under any Parent Stock Plan.

  • Stock Option means a contractual right granted to an Eligible Person under Section 6 hereof to purchase shares of Common Stock at such time and price, and subject to such conditions, as are set forth in the Plan and the applicable Award Agreement.

  • Stock Option Plan means any stock option plan now or hereafter adopted by the Company or by the Corporation, including the Corporate Incentive Award Plan.

  • Company Stock Option Plans has the meaning ascribed to it in Section 2.6(c).

  • Incentive Option means an option which satisfies the requirements of Code Section 422.

  • Nonqualified Option means any Option that is not an Incentive Stock Option.

  • NQSO means any Option that is not an ISO.

  • Stock Option Plans means any stock option plan now or hereafter adopted by the Partnership or the General Partner.

  • ISO means an employee incentive stock option described in Section 422(b) of the Code.

  • NSO means a stock option not described in sections 422 or 423 of the Code.

  • Non-Qualified Stock Option means any Stock Option that is not an Incentive Stock Option.

  • Stock Options means the collective reference to "Incentive Stock Options" and "Other Stock Options".

  • 10-Percent Shareholder means an individual who owns more than 10% of the total combined voting power of all classes of outstanding stock of the Company, its Parent or any of its Subsidiaries. In determining stock ownership, the attribution rules of Section 424(d) of the Code shall be applied.

  • Share Option means a Nonqualified Share Option or an Incentive Share Option.

  • Stock Reload Option means any option granted under Section 6.3, below, as a result of the payment of the exercise price of a Stock Option and/or the withholding tax related thereto in the form of Stock owned by the Holder or the withholding of Stock by the Company.

  • Ten Percent Owner Optionee means an Optionee who, at the time an Option is granted to the Optionee, owns stock possessing more than ten percent (10%) of the total combined voting power of all classes of stock of a Participating Company within the meaning of Section 422(b)(6) of the Code.

  • Full Value Award means an Award other than in the form of an ISO, NQSO, or SAR, and which is settled by the issuance of Shares.

  • Nonqualifying Income means any amount that is treated as gross income for purposes of Section 856 of the Code and which is not Qualifying Income.

  • Notice of Stock Option Grant means the document so entitled to which this Agreement is attached.