Assertion: stock option | /r/CapableOf | qualify as 100,000 of share value
Facets:
value: specifically
type: MANNER
Source sentences:
text: Specifically, a stock option may qualify as an ISO only as to $100,000 of share value (the number of shares subject to the option multiplied by the fair market value of the common stock on the grant date) that is first exercisable in any calendar year.