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Einsparungen und Preisvergleiche auf der Grundlage der voraussichtlichen Preiserhöhung im März erwartet. Kurzzeitdiagramme werden typischerweise verwendet, um eine Hypothese aus dem Primärdiagramm zu bestätigen oder zu zerstreuen. The risk-free rate i. Spätere Stipendien können ausgeübt werden, obwohl frühere Stipendien noch ausstehend und nicht ausgeübt werden. Die allgemein akzeptierte ideale Mindestmenge für eine quantitative Strategie ist

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Wenn Sie eine Option erhalten, um Aktien als Zahlung für Ihre Dienstleistungen zu kaufen, können Sie Einkommen haben, wenn Sie die Option erhalten, wenn Sie die Option ausüben, oder wenn Sie über die Option oder den Vorrat verfügen, wenn Sie die Option ausüben, gibt es zwei Arten von Aktienoptionen.

Subject to and as limited by such provisions, the Plan Committee may from time to time enact, amend and rescind such rules, regulations and procedures with respect to the administration of the Plan as it deems appropriate or convenient. All questions arising under the Plan, any Award agreement, or any rule, regulation or procedure adopted by the Plan Committee shall be determined by the Plan Committee, and its determination thereof shall be conclusive and binding upon all parties.

Any action required or permitted to be taken by the Plan Committee under the Plan shall require the affirmative vote of a majority of a quorum of the members of the Plan Committee. A majority of all members of the Plan Committee shall constitute a quorum for Plan Committee business. The Plan Committee may act by written determination instead of by affirmative vote at a meeting, provided that any written determination shall be signed by all members of the Plan Committee, and any such written determination shall be as fully effective as a majority vote of a quorum at a meeting.

The Plan Committee may delegate all or any part of its authority under the Plan to a subcommittee of directors andor officers of the Company for purposes of determining and administering Awards granted to persons who are not then subject to the reporting requirements of Section 16 of the Exchange Act. Anything in this Plan to the contrary notwithstanding, the provisions of this Article IX shall apply to a Participant if an independent auditor selected by the Plan Committee the Auditor determines that each of a and b below are applicable.

Under this Article IX the payments and distributions under this Plan shall be reduced but not below zero so that the present value of such payments and distributions shall equal the Reduced Amount. The Reduced Amount which may be zero shall be an amount expressed in present value which maximizes the aggregate present value of payments and distributions under this Plan which can be made without causing any such payment to be subject to the excise tax under Section of the Code.

The determinations and reductions under this Section 9. The Plan Committee shall then promptly give the Participant notice to that effect together with a copy of the detailed calculation supporting such determination which shall include a statement of the Reduced Amount.

Such notice shall also include a description of which and how much of the Awards shall be eliminated or reduced as long as their aggregate present value equals the Reduced Amount. For purposes of this Article IX, Awards shall be reduced in the following order: Present value shall be determined in accordance with Section G of the Code.

All the foregoing determinations made by the Auditor under this Article IX shall be made as promptly as practicable after it is determined that excess parachute payments as defined in Section G of the Code will be made to the Participant if an elimination or reduction is not made. As promptly as practicable, the Company shall provide to or for the benefit of the Participant such amounts and shares as are then due to the Participant under this Plan and shall promptly provide to or for the benefit of the Participant in the future such amounts and shares as become due to the Participant under this Plan.

As a result of the uncertainty in the application of Section G of the Code at the time of the initial determination by the Auditor hereunder, it is possible that payments or distributions under this Plan will have been made which should not have been made Overpayment or that additional payments or distributions which will have not been made could have been made Underpayment , in each case, consistent with the calculation of the Reduced Amount hereunder.

In the event that the Auditor, based upon the assertion of a deficiency by the Internal Revenue Service against the Company or the Participant which the Auditor believes has a high probability of success, determines that an Overpayment has been made, any such Overpayment shall be treated for all purposes as a loan to the Participant which the Participant shall repay together with interest at the applicable Federal rate provided for in Section f 2 of the Code provided, however, that no amount shall be payable by the Participant if and to the extent such payment would not reduce the amount which is subject to the excise tax under Section of the Code.

In the event that the Auditor, based upon controlling precedent, determines that an Underpayment has occurred, any such Underpayment shall be promptly paid to or for the benefit of the Participant together with interest at the applicable Federal rate provided for in Section f 2 A of the Code. In making its determination under this Article IX, the value of any non-cash benefit shall be determined by the Auditor in accordance with the principles of Section G d 3 of the Code.

The Board may at any time amend, suspend, discontinue or terminate the Plan including the making of any necessary enabling, conforming and procedural amendments to the Plan to authorize and implement the granting of Incentive Stock Options or other income tax preferred stock options which may be authorized by federal law subsequent to the effective date of this Plan provided, however, that no amendment by the Board shall, without further approval of the shareholders of the Company, increase the total number of shares of Common Stock which may be made subject to the Plan, except as provided at Section 7.

No action taken pursuant to this Section Except as expressly provided herein, no right or benefit under the Plan shall be subject to anticipation, alienation, sale, assignment, pledge, encumbrance or charge and any attempt to anticipate, alienate, sell, assign, pledge, encumber or charge the same shall be void. No right or benefit hereunder shall in any manner be liable for or subject to the debts, contracts, liabilities or torts of the person entitled to such right or benefit. If any Participant or beneficiary hereunder should become bankrupt or attempt to anticipate, alienate, sell, assign, pledge, encumber or charge any right or benefit hereunder other than as expressly provided herein , then such right or benefit shall, in the sole discretion of the Plan Committee, cease and in such event the Company may hold or apply the same or any or no part thereof for the benefit of the Participant or beneficiary, hisher spouse, children or other dependents or any of them in any such manner and in such proportion as the Plan Committee in its sole discretion may deem proper.

The granting of Awards under the Plan shall not entitle a Participant or any other person succeeding to hisher rights, to any dividend, voting or other right as a shareholder of the Company unless and until the issuance of a stock certificate to the Participant or such other person pursuant to the provisions of the Plan and then only subsequent to the date of issuance thereof.

As illustrative only of the limitations of liability or obligation of the Company and not intended to be exhaustive thereof, nothing in the Plan shall be construed: Payments and other benefits received by a Participant under an Award shall not be deemed part of a Participants regular, recurring compensation for purposes of any termination, indemnity or severance pay laws and shall not be included in, nor have any effect on, the determination of benefits under any other employee benefit plan, contract or similar arrangement provided by the Company or any Subsidiary, unless expressly so provided by such other plan, contract or arrangement or the Plan Committee determines that an Award or portion of an Award should be included to reflect competitive compensation practices or to recognize that an Award has been made in lieu of a portion of competitive cash compensation.

Notwithstanding any other provisions of the Plan seemingly to the contrary, the obligation of the Company with respect to Awards granted under the Plan shall at all times be subject to any and all applicable laws, rules and regulations and such approvals by any government agencies as may be required or deemed by the Board or Plan Committee as reasonably necessary or appropriate for the protection of the Company. In connection with any sale, issuance or transfer hereunder, the Participant acquiring the shares shall, if requested by the Company, give assurances satisfactory to counsel of the Company that the shares are being acquired for investment and not with a view to resale or distribution thereof and assurances in respect of such other matters as the Company may deem desirable to assure compliance with all applicable legal requirements.

Neither the adoption of the Plan by the Board nor the submission of the Plan to shareholders of the Company for approval shall be construed as creating any limitations on the power or authority of the Board to adopt such other or additional incentive or other compensation arrangements of whatever nature as the Board may deem necessary or desirable or preclude or limit the continuation of any other plan, practice or arrangement for the payment of compensation or fringe benefits to employees generally, or to any class or group of employees, which the Company or any Subsidiary now has lawfully put into effect, including, without limitation, any retirement, pension, savings, profit sharing or stock purchase plan, insurance, death and disability benefits, and executive short term incentive plans.

In case the Company is merged or consolidated with another corporation, or in case the property or stock of the Company is acquired by another corporation, or in case of a separation, reorganization or liquidation of the Company for purposes hereof any such occurrence being referred to as an Event , the Plan Committee or a comparable committee of any corporation assuming the obligations of the Company hereunder, shall either: Stock to be issued pursuant to such substitute awards shall be limited so that the excess of the aggregate fair market value of the shares subject to such substitute awards immediately after such substitution over the purchase price thereof if any is not more than the excess of the aggregate fair market value of the shares subject to such substitute awards immediately before such substitution over the purchase price thereof if any or b upon written notice to the Participant, declare that all Performance Awards granted to the Participant are deemed earned, that the Restriction Period of all Restricted Stock and Restricted Stock Units has been eliminated and that all outstanding Stock Options and Stock Appreciation Rights shall accelerate and become exercisable in full but that all outstanding Stock Options and Stock Appreciation Rights, whether or not exercisable prior to such acceleration, must be exercised within the period of time set forth in such notice or they will terminate.

In connection with any declaration pursuant to this Section For purposes of this Section All distributions under the Plan shall be subject to any required withholding taxes and other withholdings and, in case of distributions in Common Stock, the Participant or other recipient may, as a condition precedent to the delivery of Common Stock, be required to pay to hisher participating employer the excess, if any, of the amount of required withholding over the withholdings, if any, from any distributions in cash under the Plan.

All or a portion of such payment may, in the discretion of the Plan Committee and upon the election of the Participant, be made a by withholding from shares that would otherwise be delivered to the Participant a number of shares sufficient to satisfy the remaining required tax withholding or b by tendering either actually or by attestation owned and unencumbered shares of Common Stock acceptable to the Plan Committee and having a Fair Market Value on the date of tender equal to or less than the remaining required tax withholding.

No distribution under the Plan shall be made in fractional shares of Common Stock, but the proportional market value thereof shall be paid in cash. Each Award shall be subject to the requirement that, if at any time the Board shall determine, in its discretion, that the listing, registration or qualification of the shares subject to such option andor right upon any securities exchange or under any state or federal law, or the consent or approval of any government regulatory body, is necessary or desirable as a condition of, or in connection with the granting of such Award or the issue or purchase of shares respectively thereunder, such Award may not be exercised in whole or in part unless such listing, registration, qualification, consent or approval shall have been effected or obtained free of any conditions not acceptable to the Board.

The proceeds derived by the Company from the sale of the stock pursuant to Awards granted under the Plan shall constitute general funds of the Company. Notwithstanding the adoption of this Plan by the Board, the Companys Executive Long Term Incentive Plan of and the Director Stock Option Plan of , as the same have been amended from time to time the Prior Plans , shall remain in effect, and all grants and awards heretofore made under the Prior Plans shall be governed by the terms of the Prior Plans.

The Plan Committee shall not, however, make any additional grants pursuant to the Prior Plans. This Plan shall remain in effect until the earliest of the following events occurs: In the event any provision of this Plan shall be held to be illegal or invalid for any reason, the illegality or invalidity shall not affect the remaining parts of this Plan, and this Plan shall be construed and enforced as if the illegal or invalid provision had not been included.

To the extent that federal laws do not otherwise control, this Plan and all determinations made and actions taken pursuant to this Plan shall be governed by the laws of Minnesota and construed accordingly.

The headings of the Articles and their subparts in this Plan are for convenience of reading only and are not meant to be of substantive significance and shall not add to or detract from the meaning of such Article or subpart to which it refers. Notwithstanding anything in the Plan to the contrary, to the extent the Plan provides for the issuance of stock certificates to reflect the issuance of shares of Common Stock or Restricted Stock, the issuance may be effected on a non-certificated basis, to the extent not prohibited by applicable law or the applicable rules of any stock exchange on which the Common Stock is traded.

The provisions of this Appendix A will supersede any inconsistent terms of any award that is covered by this Appendix A. The capitalized terms in this Addendum that are not defined below, shall have the same meaning as in the Agreement, or, if not defined in the Agreement, as defined in the Plan. For purposes of this Addendum, Company includes any person that would be treated as a single employer with the Company under Section b or c of the Code.

An employee Participant will be Disabled if, by reason of any medically-determinable physical or mental impairment which can be expected to result in death or can be expected to last for a continuous period of not less than twelve months, Participant i is unable to engage in any substantial gainful activity or ii is receiving income replacement benefits for a period of not less than three months under an accident and health plan covering employees of the Company.

An employee Participant will be deemed to be Disabled if he or she is determined to be totally disabled by the Social Security Administration. For purposes of determining an employee Participants entitlement to payment of an Appendix A Award, Termination of Employment means a severance of such Participants employment relationship with the Company, for any reason.

For purposes of determining when a distribution will be made under Appendix A, a Termination of Employment will be deemed to occur if, based on the relevant facts and circumstances to the Participant, the Company and Participant reasonably anticipate that future services to be performed by the Participant for the Company will permanently decrease to no more than 20 of the average level of services performed over the immediately preceding month period.

A bona fide leave of absence that is six months or less, or during which an individual retains a reemployment right, will not cause a Termination of Employment. In the case of a leave of absence without a right of reemployment that exceeds the time periods described in this paragraph, a Termination of Employment will be deemed to occur once the leave of absence exceeds six months. Notwithstanding the foregoing, a Termination of Employment shall not occur unless such termination also qualifies as a separation from service, as defined under Section A of the Code and related guidance thereunder.

Trust means the Target Corporation Deferred Compensation Trust, established by agreement dated January 1, , by and between the Company and State Street Bank and Trust Company, as amended, or similar trust agreement.

The vested amount of an employee Participants Restricted Stock Units and Deferred Restricted Stock Units shall convert to shares of Common Stock and shall be issued to or on behalf of the Participant upon the earlier of the following: Payments under Paragraphs a , b and c will be made within 90 days of such distribution event and payment on account of Paragraph d will be made in accordance with Section A The vested amount of a non-employee director Participants Restricted Stock Units shall convert to shares of Common Stock and shall be issued to or on behalf of the Participant upon the earlier of the following: The vested amount of the percentage of a Participants Deferred Performance Share Units shall convert to shares of Common Stock and shall be issued to or on behalf of a Participant as soon as practicable, but not more than 90 days, after the later of the following: In the event a Change in Control causes the Trust to be funded, the Company shall: The Year United States Treasury Note rate will be determined on the date of the Change in Control, or if no such rate is available on that date, the immediately preceding date such rate is available, and such rate will be reset each calendar quarter as necessary and d transfer cash or other property to the Trust as provided under the Trust.

Such transfer shall be made to the extent permitted by, subject to, and in accordance with, the terms of the Trust. Upon a Change in Control the Appendix A Awards will terminate and payment of all amounts under such Awards will be accelerated if and to the extent provided in this Section A The Board will be deemed to have taken action to irrevocably terminate the Appendix A Awards as of the Appendix A termination effective date by its failure to affirmatively determine that the Appendix A Awards will not terminate as of such date.

If the Change in Control qualifies as a change in control event under Section A of the Code, payment of all Appendix A Awards will be accelerated and made in a lump sum as soon as administratively practicable but not more than 90 days following the Appendix A termination effective date, provided the requirements of Treasury Regulation Section 1.

If the Change in Control does not qualify as a change in control event for purposes of Section A of the Code, payment of all Appendix A Awards will be accelerated and made in a lump sum as soon as administratively practicable but not more than 60 days following the 12 month anniversary of the Appendix A termination effective date, provided, the requirements of Treasury Regulation Section 1.

Awards subject to this Appendix A may not be assigned or transferred by a Participant during their lifetime, other than to a former spouse incident to divorce if and to the extent required by a qualified domestic relations order and permitted under the terms of the applicable Award agreement, and the Awards shall not be subject to anticipation, alienation, sale, assignment, pledge, encumbrance or hypothecation, execution, attachment or similar process.

Any attempt to anticipate, alienate, sell, assign, transfer, pledge, encumber, hypothecate, charge or otherwise dispose of an Award in a manner contrary to the provisions hereof, and the levy of any attachment or similar process upon the awards, shall be null and void.

Aktien, die zuvor im Rahmen des SPSA-Programms ausgegeben wurden, werden weiterhin unter ihrer ursprünglichen Laufzeit, in der Regel mit einer Restlaufzeit von drei Jahren, weiterhin wettbewerbsfähig bleiben. Nach Beendigung des Performance-Zeitraums kann die Anzahl der Aktien um 25 erhöht werden, wenn bestimmte Performance-Metriken erfüllt sind. Das Schnäppchenelement bei der Ausübung einer Option ist die Differenz zwischen dem Wert des Bestandes am Ausübungsdatum und dem Betrag, der für die Aktie gezahlt wird.

Beispiel Sie haben eine Option, die Ihnen das Recht, 1. Der Wert der Aktie sollte ab dem Zeitpunkt der Ausübung bestimmt werden Für öffentlich gehandelte Aktien wird der Wert in der Regel als der Durchschnitt zwischen den hohen und niedrigen gemeldeten Verkäufen zu diesem Zeitpunkt bestimmt Für privat gehaltene Unternehmen muss der Wert bestimmt werden Mit anderen Mitteln, vielleicht unter Bezugnahme auf die jüngsten privaten Transaktionen in der Gesellschaft s Lager oder eine Gesamtbewertung des Unternehmens.

Sie dürfen diesen Betrag nicht als Kapitalgewinn behandeln. Example Sie üben eine Option zum Kauf von 1. April, auch wenn Sie die Einbehalt zu dem Zeitpunkt, als Sie die Option ausgeübt bezahlt haben, weil die Rücknahme Betrag ist nur eine Schätzung der tatsächlichen Steuerpflicht.

Denken Sie daran Dass dies eine Entschädigung für Dienstleistungen ist Im Allgemeinen wird dieses Einkommen unterliegt der Selbständigkeit Steuer sowie föderale und staatliche Einkommensteuer. Der Gewinn wird Kapitalgewinn, nicht Kompensationseinkommen. Für bestimmte Begrenzte Zwecke insbesondere unter den Wertpapiergesetzen, die Sie behandelt haben, als ob Sie die Aktie während des Zeitraums, in dem Sie die Option gehalten haben, aber diese Regel gilt nicht, wenn Sie festlegen, welche Kategorie von Gewinn oder Verlust Sie haben, wenn Sie den Bestand verkaufen Sie müssen beginnen Von dem Datum, an dem Sie die Aktie gekauft haben, indem Sie die Option ausüben und für mehr als ein Jahr halten, um langfristigen Kapitalgewinn zu erhalten.

Andere Methoden der Übung. Die obige Beschreibung geht davon aus, dass Sie Ihre nicht qualifizierte Option ausgeübt haben, indem Sie bar bezahlen. Es gibt zwei weitere Methoden Ausübung von Optionen, die manchmal verwendet werden Eins ist die so genannte bargeldlose Ausübung einer Option Die andere beinhaltet die Verwendung von Aktien, die Sie bereits besitzen, um den Ausübungspreis unter der Option zu zahlen Diese Methoden und ihre steuerlichen Konsequenzen sind in den folgenden Seiten beschrieben.

By Mark Cussen Posted in Stockspanies häufig wählen, um ihre Mitarbeiter mit Aktien ihrer Aktien anstelle von Bargeld oder andere Arten von Leistungen, wie ein k oder andere qualifizierte Ruhestand Pläne belohnen Ist aus vielen Gründen getan Es kann den Mitarbeitern eine zusätzliche Avenue of Entschädigung, die durch den offenen Markt getragen wird, was bedeutet, dass es nicht direkt aus der Firma s Tasche kommt, und es kann auch verbessern Mitarbeiter Loyalität und Leistung.

Es gibt mehrere Verschiedene Arten von Plänen, die Firmenaktien in die Hände ihrer Arbeiter setzen, aber nur zwei von ihnen gelten als Aktienoptionen im formalen Sinne qualifizierte oder Anreizaktienoptionen, die auch als gesetzliche Aktienoptionen bekannt sind, und nicht qualifizierte oder nicht - Standard-Aktienoptionen Obwohl die bisherige Art der Option eine günstigere steuerliche Behandlung gewährt wird, ist die letztere Art weit häufiger.

Wie der Name schon sagt, sind nicht qualifizierte Aktienoptionen ein Angebot von der Arbeitgeber an den Arbeitnehmer, um Aktien des Unternehmens zu einem Preis zu kaufen, irgendwo unter dem aktuellen Marktpreis unter der Annahme, dass der Preis entweder steigt oder zumindest gleich bleibt, was natürlich auch nicht der Arbeitnehmer hat die Möglichkeit, den Arbeitgeber auf zu nehmen Das Angebot diejenigen, die tun, wird vermutlich einen Gewinn auf lange Sicht ernten, obwohl dies nicht garantiert ist.

Key Dates und Terms. Ausübungspreis Der Preis Bei dem der Mitarbeiter die Aktie im Plan erwerben kann Wie bereits erwähnt, soll dieser Preis unter dem aktuellen Marktpreis liegen, und die Unternehmen setzen in der Regel diesen Preis auf Basis einer festgelegten Rabattformel aus dem aktuellen Marktpreis. Rückgabevoraussetzungen, unter denen der Arbeitgeber die Optionen vom Arbeitnehmer zurücknehmen kann.

Dies kann aus verschiedenen Gründen geschehen, wie zum Beispiel der Tod des Mitarbeiters, ein Firmenkauf oder eine Insolvenz. Wie NQSOs ausgestellt werden Beide Arten von Aktienoptionen sind nahezu identisch und ziemlich einfach Der Arbeitgeber gewährt dem Arbeitnehmer das Recht, eine bestimmte Anzahl von Aktien innerhalb eines bestimmten Zeitraums zu kaufen, der als Angebotszeitraum zu einem voreingestellten Preis bekannt ist, der normalerweise der Schlusskurs von ist Die Aktie am Tag des Zuschusses.

Wenn der Kurs der Aktie steigt oder bleibt der gleiche, dann kann der Mitarbeiter die Optionen jederzeit während der Angebotsfrist ausüben Wenn der Preis der Aktie nach dem Stichtag fällt, dann der Mitarbeiter Kann entweder warten, bis der Preis geht zurück oder lassen Sie die Optionen auslaufen.

Es wird in der Regel durch die Regeln im Plan des Arbeitgebers, sowie die Mitarbeiter persönliche finanzielle Umstände bestimmt. Cash Übung Dies ist die meisten Einfache Methode der Ausübung Der Mitarbeiter muss mit dem Bargeld kommen, um die Aktien zum Ausübungspreis zu kaufen, aber wird diesen Betrag plus die Ausbreitung nach Provisionen werden subtrahiert, wenn er oder sie verkauft die stock.

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