Assertion: qualified stock option | /r/HasProperty | stock rights
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Source sentences:
text: Non-qualified stock options will be regarded as stock rights excludable from section 409A provided they meet each of the following conditions: The stock option is a right to purchase “service recipient stock,”, that is, common stock of the corporation for which the service provider (option grantee) performs direct services or certain eligible parent entities that possess at least 50 percent of the voting power or value of the service recipient corporation’s ownership.