America Online 2013 Annual Report Download - page 140
Download and view the complete annual report
Please find page 140 of the 2013 America Online annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.-
1 -
2
-
3
-
4
-
5
-
6
-
7
-
8
-
9
-
10
-
11
-
12
-
13
-
14
-
15
-
16
-
17
-
18
-
19
-
20
-
21
-
22
-
23
-
24
-
25
-
26
-
27
-
28
-
29
-
30
-
31
-
32
-
33
-
34
-
35
-
36
-
37
-
38
-
39
-
40
-
41
-
42
-
43
-
44
-
45
-
46
-
47
-
48
-
49
-
50
-
51
-
52
-
53
-
54
-
55
-
56
-
57
-
58
-
59
-
60
-
61
-
62
-
63
-
64
-
65
-
66
-
67
-
68
-
69
-
70
-
71
-
72
-
73
-
74
-
75
-
76
-
77
-
78
-
79
-
80
-
81
-
82
-
83
-
84
-
85
-
86
-
87
-
88
-
89
-
90
-
91
-
92
-
93
-
94
-
95
-
96
-
97
-
98
-
99
-
100
-
101
-
102
-
103
-
104
-
105
-
106
-
107
-
108
-
109
-
110
-
111
-
112
-
113
-
114
-
115
-
116
-
117
-
118
-
119
-
120
-
121
-
122
-
123
-
124
-
125
-
126
-
127
-
128
-
129
-
130 -
131 -
132 -
133 -
134 -
135 -
136 -
137 -
138 -
139 -
140 -
141 -
142 -
143 -
144 -
145 -
146 -
147 -
148 -
149 -
150 -
151
-
152
-
153
-
154
-
155
-
156
-
157
-
158
-
159
-
160
-
161
-
162
-
163
-
164
-
165
-
166
-
167
-
168
-
169
-
170
-
171
-
172
-
173
-
174
 |
 |
SECTION 14. SECTION 409A.
14.1 . The Plan is intended to be administered in a manner consistent with the requirements, where applicable only, of Section 409A. Where
reasonably possible and practicable, the Plan shall be administered in a manner to avoid the imposition on Participants of immediate tax recognition and
additional taxes pursuant to Section 409A. Notwithstanding the foregoing, neither the Company nor the Committee shall have any liability to any person
in the event Section 409A applies to any Award in a manner that results in adverse tax consequences for the Participant or any of his or her beneficiaries,
successors or transferees.
14.2 . No elective deferrals or re-deferrals of compensation (as defined under Section 409A) are permitted hereunder.
14.3 . To the extent an Award granted under the Plan is deemed to be “deferred compensation” subject to Section 409A, the
following rules shall apply to such Awards:
(a) If the Company decides that the payment of compensation under the Plan shall be deferred within the meaning of
Section 409A, then at the grant of the Award to which such payment relates, the Company shall specify in the Award Agreement the date(s) on
which such compensation will be paid.
(b) . Payment(s) of compensation that is subject to Section 409A shall only be made upon an event or at a time set forth in Treas.
Reg. § 1.409A-3. Generally, such events and times include: a Participant’s separation from service; a Participant’s becoming disabled; a
Participant’s death; a time or a fixed schedule specified in the Plan (including an Award Agreement); a change in the ownership or effective control,
or in the ownership of a substantial portion of the assets, of a corporation; or the occurrence of an unforeseeable emergency, in each case as
defined and provided for under Section 409A.
(c) . Notwithstanding the foregoing, to the extent an amount was intended to be paid such that it would have qualified as a
short-term deferral under Section 409A, then such payment may be delayed without causing such amount to be subject to Section 409A if the
requirements of Treas. Reg. § 1.409A-1(b)(4)(ii) are met.
(d) . Any payment made under the Plan to which Section 409A applies may not be accelerated, except in accordance with
Treas. Reg. §1.409A-3(j)(4).
(e) . To the extent any amount made under the Plan to which Section 409A applies is payable in two or more installments, each
installment payment shall be treated as a separate and distinct payment for purposes of Section 409A.
AOL INC. 2013 ADAP.TV ACQUISITION STOCK INCENTIVE PLAN
-14-