Company: HROW
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001641172-25-006102
Chunk: 70

Company: HARROW, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 70
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 of the Code (that is, an election to include in gross income in the year of transfer the amounts specified in Section 83(b)), such Grantee shall notify the Company of the election with the Internal Revenue Service pursuant to regulations issued under the authority of Code Section 83(b).

(c) If any Grantee shall make any disposition of shares of Stock issued pursuant to the exercise of an Incentive Option under the circumstances described in Section 421(b) of the Code (relating to certain disqualifying dispositions), such Grantee shall notify the Company of such disposition within ten (10) days hereof.

| 12. | Effective Date of Plan. |

The Plan shall be effective upon
the earlier to occur of its adoption by the Board or its approval by the stockholders of the Company; provided, however, that if, and
only if, certain options are intended to qualify as Incentive Stock Options, the Plan must be approved by the Company’s stockholders
no later than one-year after approval by the Board.

| 13. | Amendment and Termination. |

The Board may amend, suspend,
or terminate the Plan, except that no amendment shall be made that would impair the rights of any Participant under any Option, Restricted
Stock or Restricted Stock Units theretofore granted without the Participant’s consent, and except that no amendment shall be made
which, without the approval of the stockholders of the Company would:

(a) increase the number of shares that may be issued under the Plan, except as is provided in Section 9;

(b) modify the class of employees eligible for awards under the Plan;

(c) decrease the exercise price of an Incentive Option to less than 100% of the Fair Market Value per share of Stock on the date of grant thereof or the exercise price of a Nonqualified Option to less than 100% of the Fair Market Value per share of Stock on the date of grant thereof;

(d) extend the term of any Option beyond that provided for in Section 5(b); or

(e) (i) except as otherwise provided in Section 9 hereof with respect to certain Company changes, amend an outstanding Option to reduce the exercise price thereof; or (ii) cancel an outstanding Option when the exercise price per share exceeds the Fair Market Value of the underlying shares of Stock in exchange for cash or another Option for the purpose of repricing the Option; or (iii) cancel or accept the surrender of an outstanding Option in exchange for an Option with an exercise