If a NQSO has a readily ascertainable value, an employee recognizes income on the grant date.

Name: If a NQSO has a readily ascertainable value, an employee recognizes income on the grant date.
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If a NQSO has a readily ascertainable value (meaning the value of the option can be determined with reasonable accuracy), the employee must recognize income on the grant date. The amount of income recognized is equal to the option's fair market value on the grant date.

If a NQSO Has a Readily Ascertainable Value, an Employee