Section 162(m definition

Section 162(m means Section 162(m) of the Code.

Section 162(m means Section 162(m) of the Code and the applicable Treasury Regulations promulgated thereunder.

Section 162(m means Section 162(m) of the Code, and the regulations promulgated thereunder, all as amended from time to time.

Examples of Section 162(m in a sentence

• In the case of a Nonstatutory Stock Option intended to qualify as "performance-based compensation" within the meaning of Section 162(m) of the Code, the per Share exercise price shall be no less than 100% of the Fair Market Value per Share on the date of grant.

• To the extent that the Administrator determines it to be desirable to qualify Options granted hereunder as "performance-based compensation" within the meaning of Section 162(m) of the Code, the Plan shall be administered by a Committee of two or more "outside directors" within the meaning of Section 162(m) of the Code.

• The Board may, in its sole discretion, submit any other amendment to the Plan for stockholder approval, including, but not limited to, amendments to the Plan intended to satisfy the requirements of Section 162(m) of the Code and the regulations thereunder regarding the exclusion of performance-based compensation from the limit on corporate deductibility of compensation paid to certain executive officers.

• To the extent such inclusions or exclusions affect Awards to Covered Employees, they shall be prescribed in a form that meets the requirements of Code Section 162(m) for deductibility.

• Such Performance Goals may incorporate, if and only to the extent permitted under Section 162(m) of the Code, provisions for disregarding (or adjusting for) changes in accounting methods, corporate transactions (including, without limitation, dispositions and acquisitions) and other similar type events or circumstances.

More Definitions of Section 162(m

Section 162(m means Section 162(m) of the Code, or any successor provision, and the applicable Treasury Regulations promulgated thereunder.

Section 162(m means Section 162(m) of the Code, or any successor to Section 162(m), as that Section may be interpreted from time to time by the Internal Revenue Service, whether by regulation, notice or otherwise.

Section 162(m means Section 162(m) of the Code and all regulations promulgated thereunder as in effect from time to time.

Section 162(m means Section 162(m) of the Code and the regulations promulgated thereunder and any successor provision thereto as in effect from time to time.

Section 162(m means Section 162(m) of the Code and the rules promulgated thereunder or any successor provision thereto as in effect from time to time.

Section 162(m means §162(m) 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 162(m means Section 162(m) of the Code and the regulations thereunder.