ISO $100K Limit Planner
IRC §422(d): FMV at grant × shares first exercisable in a year, capped at $100,000 of ISO treatment
Single grant, first exercisable year
Enter the 409A/FMV per share at grant and the number of shares that first become exercisable in one calendar year. The excess over $100,000 of grant-date value is treated as NSO.
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