(3)The term “modification” means any change in the terms of the option which gives the employee additional benefits under the option, but such term shall not include a change in the terms of the option— (A)attributable to the issuance or assumption of an option under subsection (a); (B)to permit the option to qualify under section 423(b)(9); or (C)in the case of an option not immediately exercisable in full, to accelerate the time at which the option may be exercised. (i)For purposes of this part, if the grant of an option is subject to approval by stockholders, the date of grant of the option shall be determined as if the option had not been subject to such approval. (j)For provisions requiring the reporting of certain acts with respect to a qualified stock option, an incentive stock option, options granted under employer stock purchase plans, or a restricted stock option, see section 6039.


26 USC § 424(h)(3)

Scoping language

None: Default is title Scope
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