Kansas Administrative Regulations
Agency 40 - INSURANCE DEPARTMENT
Article 12 - SALE OF STOCK
Section 40-12-12 - Options to promoters, officers or employees
Current through Register Vol. 43, No. 39, September 26, 2024
(a) Issuance of an option of stock of a domestic insurer to promoters, officers or employees shall be authorized only when it is satisfactorily demonstrated that the promoters, officers or employees have rendered a genuine service of value to the company for which they have not otherwise been fully compensated.
(b) The issuance shall be permitted if:
(c) The intention to issue an option and the approximate extent shall be fully disclosed in the prospectus or offering circular.
(d) An option shall be a form of promotional expense and shall be justified by a showing of the nature of the service rendered or other consideration justifying the grant of the option. The aggregate of all organizational expenses and promotional expenses, including the value of the option as determined by the board of directors and subject to review by the commissioner, shall be subject to a permissible maximum of 12 1/2 percent of the total amount actually paid for the issuer's capital stock.