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422, since these code provisions address in-the-money options on the date of grant, not exercise.

In general, companies engaging in a classic backdating transaction chose a date when the stock price was at a low point and chose that favorable date as the grant date.

Mike will have paid taxes on ,000,000 of ordinary income (taxed at a maximum of 35% federal) and will have 0,000 of short-term capital gains in the following year (taxed at ordinary income rates), since the stock rose /share since the date of exercise (100,000 x 5/share = 0,000).

Backdating the date of exercise, rather than the date of grant, provides the employee with a double tax benefit and does not run afoul of IRC Secs.

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If your partner is pressuring or forcing you to sext when you don’t want to, or if you sexted privately with your partner and they are breaking your trust by threatening to share your photos or texts, these are abusive behaviors.

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