Company: LIDRW
Filing Date: 2025-03-25
Form Type: PREC14A
Source: 0001140361-25-010248
Chunk: 46

Company: AEye, Inc.
Filing Date: 2025-03-25
Form: PREC14A
Chunk 46
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 limited under Sections 280G and 162(m) of the Code for compensation paid to certain individuals designated in those Sections. RSUs . A participant will not be subject to tax upon the grant or vesting of a RSU award. Rather, upon the delivery of shares or cash pursuant to a RSU award, the participant will have taxable compensation equal to the fair market value of the number of shares (or the amount of cash) the participant actually receives with respect to the award. We will be able to deduct the amount of taxable compensation to the participant for U.S. federal income tax purposes, but the deduction may be limited under Sections 280G and 162(m) of the Code for compensation paid to certain individuals designated in those Sections. 2021 Equity Plan Aggregate Outstanding Grants and New Benefits As of [•], 2025, outstanding awards under our 2021 Equity Plan are held by, or approved to be granted to, the following named individuals and groups:

| Name                                      |     | Stock Options 
    (Number of 
       Shares) |     | Restricted Stock 
 Units (Number of 
          Shares) |
| Matthew Fisch(1)                          |     |             0 |     |                0 |
| Andrew S. Hughes                          |     |             0 |     |              [•] |
| Conor B. Tierney                          |     |             0 |     |              [•] |
| All current executive officers as a group |     |             0 |     |              [•] |
| All Non-Employee Directors                |     |             0 |     |              [•] |
| All other employees                       |     |             0 |     |              [•] |
| Total                                     |     |             0 |     |              [•] |

| (1) | Mr. Fisch received an initial equity grant under our 2023 CEO Inducement Grant Plan and the equity grant Mr. Fisch received under the 2021 Equity Incentive Plan has fully vested. |

As of [•], 2025, there were approximately [50] employees who would be eligible to receive awards under our 2021 Equity Plan. Because it will be within the Compensation Committee’s discretion to determine which employees will receive awards under our 2021 Equity Plan and the types and amounts of those awards, it is not possible at present to specify the persons to whom awards will be granted in the future or the amounts and types of individual grants.