Assertion: statutory stock option | /r/HasProperty | nso
Facets:
Source sentences:
text: However, when you exercise a non-statutory stock option (NSO), you're liable for ordinary income tax on the difference between the price you paid for the stock and the current fair market value.
text: With respect to non-statutory stock options (NSOs), Section 409A provides a specific set of factors that should be considered when determining FMV and setting the purchase price of an NSO, including a presumption of reasonableness if a third-party independent valuation report is obtained and approved by the company.