Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Disqualified Person

A person who in the past five years was in a position to exercise substantial influence over the affairs of a tax-exempt organization (deemed an insider per section 4958 of the internal revenue code).

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Course
Page Number
72 - Nonprofit Variable Pay
3
18 - Intermediate Sanctions
5
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Disparate Treatment

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Disqualifying Disposition (of an Incentive Stock Option ISO)

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