Can stock option plans of foreign companies qualify?
October 14, 2011
Date: 26 Mar 2008
Dear Michael Gray,
Can stock option plans of foreign corporations qualify as ISOs?
Date: 10 Apr 2008
Yes. However, there are a lot of technical requirements to qualify to be an ISO, including stating on the option grant that it is an ISO. If a foreign company wants to issue employee stock options qualifying as ISOs for their U.S. citizen or U.S. resident employees, it should have a good lawyer help it create and implement the plan.