qualifying stock option


Incentive provided to employees of a corporation that allows the individual to purchase capital stock from the company at a discounted rate. Qualifying stock option transactions are regulated by the Internal Revenue Service, which requires that the individual purchasing the stock and the corporation providing the option to meet certain requirements outlined in Publication 550.
Browse Definitions by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
qualifying share qualifying transaction