| Any such additional payment is due no later than the date as of which any amount with respect to the Option exercised first becomes includable in the gross income of the Participant for tax purposes. |
| Alimony payments are generally deductible by the payor35 and includable in the income of the recipient. |
| Cancellation of debt income is not includable in income if the taxpayer is in bankruptcy, or to the extent the taxpayer is insolvent. |
| Absent an Extraordinary Event, the Variable Return, if any, will be includable in income for the taxation year of an Initial Investor which includes the Valuation Date. |
| The first of these is that contributions to such a plan would be deductible in computing taxable income of the contributor and includable in the taxable income of the person who withdraws from the plan. |
| The proceeds may be includable in the company's value on the same basis as key person death proceeds. |
