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Related to Isos: Isis, ASOS


International Organization for Standardization

A non-governmental organization that sets standard codes for countries and currencies. ISO sets the ISO 3166 codes for countries and provinces, which are used in international banking transactions and shipping. Likewise, it sets the ISO 4217 codes for individual currencies. ISO has its headquarters in Geneva, Switzerland, and, because its standards are usually adopted into the law of member states, it is more powerful than most other NGOs.

Incentive stock option (ISO).

Corporate executives may be granted incentive stock options (ISOs), also called qualifying stock options. These options aren't taxed when they're granted or exercised, but only when the underlying shares are sold.

If, after exercising the options, participating executives keep the shares for the required period, any earnings from selling the shares are taxed at the owner's long-term capital gains rate.

However, stock option transactions may make sellers vulnerable to the alternative minimum tax (AMT).


References in periodicals archive ?
422(a)(2) permits ISOs to be exercised for up to 90 days following termination of employment, employers may impose more restrictive terms.
Finally, Part V discusses the potential additional benefit of providing in the option plan for the use of previously acquired shares of employer stock to pay the exercise price under an ISO, and explores other means of facilitating the exercise of ISOs by employees.
Some customers never stop auditing, even with ISO 9000 standards in place, and believe that performance to the dictates of the standards is just a small fraction of the assurance they are looking for.
Note: If a plan does not meet all the ISO requirements, each option is treated as an NQO.
Traditional ISO planning assumes that stock prices are stable or rising.
The maximum value of ISOs a firm can grant is limited by the Code.
Increases compliance via reporting provisions which ensure everyone pays their fair share of ISO AMT taxes, thereby helping to generate increased tax revenue; and
CTF is proposing a bill that encompasses the following provisions to alleviate unfair ISO AMT tax burdens and help prevent similar situations in the future:
On the issue of how the RTO will be governed, ISO New England urges FERC to heed Judge Young's advice.
ISO New England will propose the Standard Market Design to the New England Conference of Public Utility Commissioners and the New England Power Pool in a series of meetings next week.
In a review of last year's study, the Electricity Daily noted that EFI's "massive study systematically assesses and compares all existing ISOs, regional groups trying to become ISOs, and regions that don't want ISOs, as well as potential for-profit transcos.