Private Company Stock Options: Determining Fair Market Value in ...
Private Company Stock Options: Determining Fair Market Value in ...
Private Company Stock Options: Determining Fair Market Value in ...
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Modifications and Extensions<br />
• Any modification of an “<strong>in</strong>-the-money”<br />
option, other than an extension of term,<br />
is treated as new grant<br />
• If option term is extended, the option is<br />
treated as hav<strong>in</strong>g a deferral from the<br />
date of grant<br />
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