Company: RSKD
Filing Date: 2025-03-06
Form Type: 20-F
Source: 0001851112-25-000006
Chunk: 131

Company: RISKIFIED LTD.
Filing Date: 2025-03-06
Form: 20-F
Item: Item 6
Chunk 131
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2021 Plan provides for the grant of awards under various tax regimes, including, without limitation, in compliance with Section 102 or Section 3(i) of the Israeli Income Tax Ordinance (New Version), 5721-1961, or the Ordinance, and for awards granted to our United States employees or service providers, including those who are deemed to be residents of the United States for tax purposes, Section 422 of the Internal Revenue Code of 1986, as amended, or the Code, and Section 409A of the Code.

The 2021 Plan provides for the grant of stock options (including “incentive stock options” and “non-qualified stock options”), Class A ordinary shares, restricted shares, RSUs, stock appreciation rights and other share-based awards.

Options granted under the 2021 Plan to Company employees who are U. S. residents may qualify as “incentive stock options” within the meaning of Section 422 of the Code, or may be “non-qualified stock options”. The exercise price of an option may not be less than the par value of the shares (if the shares bear a par value) for which such option is exercisable. The exercise price of an “incentive stock option” may not be less than 100% of the fair market value of the underlying share on the date of grant or such other amount as may be required pursuant to the Code, and in the case of “incentive stock options” granted to ten percent shareholders, not less than 110%.

2021 Employee Share Purchase Plan

We adopted the 2021 Employee Share Purchase Plan, or ESPP, in connection with our IPO on July 15, 2021, to enable eligible employees of the company and certain of its designated subsidiaries to use payroll deductions to purchase the company’s Class A ordinary shares and thereby acquire ownership interests in the company. Through the date hereof we have not effected any offering under the ESPP.

The ESPP is comprised of two distinct components: (1) the component intended to qualify for favorable U. S. federal tax treatment under Section 423 of the Code (the “ Section 423 Component”) and (2) the component not intended to be tax qualified under Section 423 of the Code to facilitate participation for employees who are not eligible to benefit from favorable U. S. federal tax treatment and, to the extent applicable, to provide flexibility to comply with non-U. S. law and other considerations (the “ Non-Section