ESPPs

[Sam Slade]

If ESPPs options are purchased at less than 85% of FMV are they simply handled as nonstatutory stock options????

[Sam Slade]

ESPPs

If ESPPs options are purchased at less than 85% of FMV are they simply handled as nonstatutory stock options????

Since I received no responses I reviewed employee stock options and found that options received through an ESPP that does not meet the requirements of IRS 423 are nonstatutory options. Since purchasing the ESPPs at or above 85% of FMV is a requirement, then my conclusion seems to be correct.