Profits from the sale of unqualified stock options may be taxed as normal income or a combination of ordinary income and capital gains, depending on how quickly they are sold after the exercise of the options. For the employee, the ISO setback is the greatest risk resulting from the waiting time before the options are sold. In concluding this agreement, the staff member: (i) the company and any affiliate, as well as any representative of the company or related company that manages the plan or provides registration services for the plan, authorizes the company or any of its related companies to disclose to the company or any of its related companies the information and data that the entity or such partner must request in order to facilitate the granting of options and management; (ii) abstain from electronic data protection rights; and (iii) authorizes the entity and any affiliate to store and transmit this information electronically. 2.2. Appointment of option. If this option is called an incentive option in the notice of award, it should be considered a stock incentive option in accordance with section 422 of the code; However, provided that the value of the common share of the aggregated fairmarket with respect to incentive stock options (as a matter of section 422, but regardless of section s 422 (d), including the option, Optionee may be exercised for the first time in a calendar year (as part of the plan and all other incentive stock options plans of the company (or “parent company” or “subsidiary” code). 424 (e) or 424 (f)) exceeds USD 100,000, respectively, these options are not qualified under the Section 422 code, but are treated as unqualified stock options, as required in section 422 of the code. The rule in the sentence above applies, given the options, in the order in which they were granted. For the purposes of these rules, the fair market value of the common share is determined from the date the option is granted for those shares.