California Code of Regulations
Title 10 - Investment
Chapter 5 - Insurance Commissioner
Subchapter 4 - Insurer Securities Permits
Article 8 - Stock Purchase and Stock Option Plans
Section 2608.07 - Price
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The exercise price to be stated in options issued pursuant to an authorized plan of the kind described in Section 2608.06, supra, shall bear a reasonable relationship to the actual value of the shares to be optioned. "Reasonable relationship" is understood to be not less than 75% of such value and not so great as to be unfair, unjust or inequitable. Actual value shall be determined in a manner appropriate to the status of the company as found by the Commissioner in accordance with the following:
A. In the case of an insurer which alleges and proves to the Commissioner's reasonable satisfaction that its shares, through substantial trading in a free market involving willing sellers and willing and able buyers, have achieved a recognized value in the market place; the plan shall provide that:
B. In the case of an insurer which is unable to allege and prove to the Commissioner's reasonable satisfaction that its shares have achieved a recognized value in the market place as described in Paragraph A of this Section 2608.07, the plan shall provide for an appropriate mathematical formula, concurred in by the Commissioner, for determination of price pending such time as the Commissioner shall agree that said insurer's publicly traded stock has attained the status described in Paragraph A of this Section. Such formula shall: