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Posted

Does anyone know where the SEC stands regarding the remedy under 409A to replace discounted options with non-discounted options? It appears that you would be granting a new option that is backdated--is there any SEC exemption for doing this in order to fix a tax problem? Any idea is appreciated.

Posted
Check Notice 2006-79. I don't think 409A lets you replace options for insiders at reporting companies. Also, maybe post this on the 409A board.

Thanks, you can do it for anyone up until the end of '06.

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