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Stock Options: To Qualify, or Not to Qualify? That Is the Question
Foley & Lardner LLPLink to more items from this source
Nov. 18, 2021

"One perennial question companies face in designing stock option programs is the extent to which they should grant nonqualified stock options, known as 'NQSOs,' or statutory stock options, known as 'incentive stock options' or 'ISOs.' ... The two types of options ... can have significantly different tax consequences to both the recipients and the issuers of the options."

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