The Ohio Stock Option Agreement of VIA Internet, Inc. is a legal document that outlines the details and terms of the stock options offered by the company to its employees or other individuals. This agreement allows for the purchase of company stocks at a predetermined price within a specified period. Keywords: Ohio, Stock Option Agreement, VIA Internet, Inc., legal document, stock options, purchase, predetermined price, specified period There are different types of Ohio Stock Option Agreements offered by VIA Internet, Inc. based on various factors such as the type of stock option granted, vesting period, exercise price, and eligibility criteria. Some common types of stock option agreements offered by the company include: 1. Incentive Stock Options (ISO): These stock options are typically offered to employees and are subject to specific tax rules outlined by the Internal Revenue Code (IRC). SOS provide potential tax advantages to the option holder but are subject to certain requirements regarding exercise price, holding period, and maximum exercise limit. 2. Non-Qualified Stock Options (NO): Nests are another type of stock option offered to employees and do not meet the criteria necessary for SOS. Unlike SOS, Nests do not offer the same tax benefits but provide flexibility in terms of exercise price, vesting period, and exercise limit. 3. Restricted Stock Units (RSS): Although not technically stock options, RSS are commonly used by companies as an alternative form of equity compensation. RSS represents a promise by VIA Internet, Inc. to grant company stock to the recipient at a future date based on predetermined vesting conditions. RSS can have different vesting schedules, and taxes are generally paid upon vesting. 4. Performance Stock Options: These stock options are granted to employees based on the achievement of specific performance goals or milestones outlined by the company. The exercise price, vesting period, and other terms of performance stock options can vary depending on the set performance metrics and criteria. It is important to consult with legal professionals or experts in equity compensation to fully understand the Ohio Stock Option Agreement of VIA Internet, Inc. as it may vary depending on the specific circumstances and individual agreements between the company and the stock option holders.