Question: what is the difference between 423b qualified shares and 423b subject to disqualification?
Answer: Should I sell shares from my ESPP that are still "Subject to Disqualification"?? ... This is your "423b Qualified Shares." However, if you sell the shares BEFORE the required holding period is met, then the shares are disqualified, and the discounted purchase price of the shares gets taxed as ordinary income.