Section 102 Trustee Option

Section 102 Trustee Option. An Option or Share intended to qualify under the provisions of Section 102(b) of the Tax Ordinance (including the Section 102(b) Route Election), as either – (1) "Ordinary Income Option Through a Trustee" for the special tax treatment under Section 102(b)(1) and the "Ordinary Income Route" or (2) "Capital Gain Option Through a Trustee" for the special tax treatment under Section 102(b)(2) and the "Capital Route"