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ISOP
(redirected from Incentive Stock Option Plan)

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AcronymDefinition
ISOPInternational Society of Pharmacovigilance
ISOPIncentive Stock Option Plan
ISOPInternational Society of Protistologists
ISOPInfantile Scoliosis Outreach Program (Denver, CO)
ISOPInvitation to Submit Outline Proposals (procurement term)
ISOPInsurance Company of the State of Pennsylvania
ISOPInternational Symposium on Photochromism (conference)
ISOPIrredundant Sum-Of-Products
ISOPInternational Seismological Observing Period
ISOPInternational Society of Ophthalmic Pathologists
ISOPIT Standards Oversight Panel
ISOPInternal Standard Operating Procedure(s)
ISOPInternational Series of Poker (various locations)


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The court clearly disapproved of both practices, holding that it is inconsistent with a director's fiduciary duty to deal fairly and honestly with shareholders "for a board of directors to ask for shareholder approval of an incentive stock option plan and then later to distribute shares to managers in such a way as to undermine the very objectives approved by shareholders.
On December 21, 2000, Robert Merlo purchased stock valued at $1,075,289 for $9,225 under an incentive stock option plan of his employer, Exodus Company Although the $1,066,064 difference between the fair value and the purchase price of the stock was not currently income for the regular tax, the bargain purchase element did represent AMT income in 2000, resulting in an AMT liability of $286,483.
Incentive stock option plans (ISOs) for corporate officers and employees are facing renewed scrutiny in corporate board rooms, where serious consideration is being given to shifting away from nonqualified stock option plans (NQOs).
 
 
 
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