Assertion: qualified stock option | /r/HasSubevent | additional taxable income
Facets:
value: to the recipient
type: TRANSITIVE-OBJECT
value: at the time
type: TEMPORAL
Source sentences:
text: In contrast, non-qualified stock options result in additional taxable income to the recipient at the time that they are exercised, the amount being the difference between the exercise price and the market value on that date.