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25 approach, pro forma disclosures needed to include the effects of all awards granted in fiscal years beginning after December 15, 1994.
Taking into account the increasing use by corporations of partnerships and limited liability companies for joint ventures, it is noteworthy that ISOs cannot be granted to employees of partnerships (or other entities, such as limited liability companies, that are treated as partnerships for tax purposes), even if the partnership is controlled by a corporation that has adopted or could adopt an ISO plan.
Restricted stock grants are plans under which each eligible employee is granted a specific number of shares that the company can rescind within a specified period if the employee does not continue his employment throughout the specified period.
You should treat modifications of awards granted before the effective date of the new standard as new grants.