Options
The Options are.
warrants, convertible debt instruments, instruments other than debt that are convertible into stock, put options, stock interests subject to risk of forfeiture, and contracts to acquire or sell stock. Also included are certain buy-sell agreements, certain rights of first refusal, binding letters of intent to acquire stock, pledges of stock as security on debt from nonqualified lenders, and merger agreements. Former Temporary Regulation (check here if this Temp. Reg. is current) 1.382-2T(h)(4)(v). Former IRC (check if this IRC provision is current here) §1234. See nonstatutory option; statutory option.
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