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Non-qualified stock option
| Глоссарий по налогам |
A stock option that does not meet the incentive stock option requirement under us tax law. the spread is taxed as ordinary income.
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Requirement, английский
- Требование
- Something which is necessary one of the requirements of the position is a qualification in pharmacy. res abbr reticuloendothelial system
- Требование; спрос; потребность; условие ~ of continuity требование (обеспече- 469 requirement ния) неразрывности [неразрезность сплошности] ~s of structural safety требования техники безопасности в строительстве
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Undue hardship, английский
A substantial financial loss that would result to a taxpayer from making payment on the due date of the amount of taxes with respect to which the extension is desired. undue hardship is a condition precedent to the granting of an extension of time to make a tax payment.
Restricted stock plan, английский
A stock option plan under which the transferred stock option is subject to restrictions regarding transferability and to substantial risk of forfeiture. restricted stock is includable in the gross income of the employee in the first taxable year in which the rights become transferable or no longer subject to forfeiture.
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