Company: VSAT
Filing Date: 2025-07-25
Form Type: DEF 14A
Source: 0001193125-25-165436
Chunk: 53

Company: VIASAT INC
Filing Date: 2025-07-25
Form: DEF 14A
Chunk 53
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 the purchase price, there is no ordinary income and the participating employee has a long-term capital loss for the difference between the sale price and the purchase price. If the shares are sold or otherwise disposed of before the expiration of the holding periods described above, the participant will recognize ordinary income generally measured as the excess of the fair market value of the shares on the date the shares are purchased over the purchase price. Any additional gain or loss on such sale or disposition will be long-term or short-term capital gain or loss, depending on how long the shares were held following the date they were purchased by the participant prior to disposing of them. We are not entitled to a deduction for amounts taxed as ordinary income or capital gain to a participant except to the extent of ordinary income recognized upon a sale or disposition of shares prior to the expiration of the holding periods described above. Tax Consequences to U.S. Participants in the Non-Section423 Component. A U.S. participant in the Non-Section 423Component will have compensation income equal to the value of the common stock on the day he or she purchased the common stock less the purchase price.

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PROPOSAL 5: • Amendment and Restatement of the Employee Stock Purchase Plan When a participant sells the common stock he or she purchased under the Non-Section 423Component of the Restated Purchase Plan, he or she also will have a capital gain or loss equal to the difference between the sales proceeds and the value of the common stock on the day he or she purchased it. This capital gain or loss will be long-term if the participant held the common stock for more than one year and otherwise will be short-term. Any compensation income that a participant receives upon the purchase of shares of common stock under the Non-Section 423Component of the Restated Purchase Plan is subject to withholding for income, Medicare and social security taxes, as applicable. In addition, the compensation income is required to be reported as ordinary income to the participant on his or her annual Form W-2,and the participant is responsible for ensuring that this income is reported on his or her individual income tax return. We are entitled to a deduction for amounts taxed as ordinary income to a participant to the extent of ordinary income recognized upon a purchase made under the Non-Section423 Component. New Plan Benefits Because the number of shares that may be purchased under the Restated Purchase Plan will depend on each employee’s voluntary election to participate and on the fair market value of our common stock at various future dates, the actual number of shares that