Does the IRS require ISOs to be available to all employees?
June 11, 1999
Date: Thu, 10 Jun 1999
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.)
Date: Fri, 11 Jun 1999
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.)