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Date:   Thu, 10 Jun 1999
From:   Richard

Question:

Does the IRS require that a Qualified Stock Option plan be made available to all employees, including top management, who may also already have non-qualified ISO's? (I hope so.)

Richard

Answer

Date:   Fri, 11 Jun 1999

Hello Richard,

Sorry, but there are no non-discrimination requirements relating to incentive stock options, and the rules about who non-qualified stock options can be granted to are even more flexible.

(By the way, an ISO is a "qualified" stock option.)

Good luck!

Mike Gray

For more information about incentive stock options, request our free report, Incentive Stock Options - Executive Tax and Financial Planning Strategies.

IRS Circular 230 Disclosure: As required by U.S. Treasury Regulations, you are hereby advised that any written tax advice contained in this answer was not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code.