Section 162 Effective Date
Section 162 Effective Date. Shall mean the first date as of which the limitations on the tax deductibility of certain compensation provided by Section 162(m) of the Code and any Treasury Regulations promulgated thereunder are applicable to Options granted under the Plan.
Found in
NEXTEST SYSTEMS CORP contract
Section 162 Effective Date. Means the first date on which Awards granted under the Plan do not qualify for an exemption from the deduction limitations of Section 162(m) of the Code on account of an exemption, or a transition or grandfather rule.
All Definitions
Found in
INTERNET BRANDS, INC. contract
