Company: PSTV
Filing Date: 2025-07-11
Form Type: PRE 14A
Source: 0001140361-25-025650
Chunk: 90

Company: PLUS THERAPEUTICS, INC.
Filing Date: 2025-07-11
Form: PRE 14A
Chunk 90
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 of Section 162(m) of the Code and the satisfaction of our tax reporting obligation, we will generally be entitled to a tax deduction at the same time and in the same amount as ordinary income is recognized by the option recipient by reason of the exercise of the option. Other Awards Recipients of restricted stock unit awards will generally recognize ordinary income when they receive shares upon settlement of the awards, in an amount equal to the fair market value of the shares at that time. Recipients of restricted shares subject to a vesting requirement will generally recognize ordinary income at the time vesting occurs, in an amount equal to the fair market value of the shares at that time minus the amount, if any, paid for the shares. However, a recipient of restricted shares which are not vested may, within thirty (30) days of the date the shares are transferred, elect in accordance with Section 83(b) of the Code, to recognize ordinary compensation income at the time of transfer of the shares rather than upon the vesting dates. Recipients of stock appreciation rights will generally recognize ordinary income upon exercise in an amount equal to the excess of the fair market value of the underlying shares of Common Stock on the exercise date and cash received, if any, over the exercise price. Subject to the requirement of reasonableness, the provisions of Section 162(m) of the Code and the satisfaction of our tax reporting obligation, we will generally be entitled to a tax deduction at the same time and in the same amount as ordinary income is recognized by the recipient. New Plan Benefits No new grants have been made under the Fifth Amended Plan requiring stockholder approval. With respect to future grants under the Fifth Amended Plan, it is not possible to determine specific amounts and types of awards that may be awarded in the future under the Fifth Amended Plan, because the grant and actual settlement of awards will be subject to the discretion of the Compensation Committee. Aggregate Past Grants Under the 2020 Plan In accordance with SEC rules, the following table sets forth summary information with respect to the number of shares of Common Stock subject to stock option awards made under the 2020 Plan to the Company’s named 57

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executive officers, all current executive officers as a group, directors, associates of such executive officers, directors and nominees, each other person who received or is to receive five percent (5%) of such stock options and all employees (other than executive officers) as a group as of December 31, 2024:

| Individual or Group