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IRS Proposes New Regs for ISOs and Employee Stock Purchase Plans (PDF)
FW Cook 
July 22, 2003 4 pages. Excerpt: "The new rules (i) specify that ISOs may only be granted from a plan that states the maximum number of shares that may be granted for all stock-based awards under the plan, (ii) modify the definition of corporate transaction and specify that ISOs assumed in a corporate transaction must be granted by the buyer from a plan that satisfies the ISO requirements ..." MORE >> |
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