qualified stock option

A now-rare stock-option plan that allows a person to buy stock for a period (often five years) at the market price, the stock being subject to capital-gains tax treatment. [Cases: Internal Revenue 3602. C.J.S. Internal Revenue § 315.]

---

词条贡献者

译者Virginia，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，擅长翻译各种与私募股权融资相关的法律文件。