District of Columbia Stock Option Agreement of VIA Internet, Inc. is a legal document that outlines the terms and conditions of stock options offered to employees or individuals working for VIA Internet, Inc. in the District of Columbia. This agreement is used to specify the rights, obligations, and restrictions associated with stock options in the District of Columbia. Keywords: District of Columbia, Stock Option Agreement, VIA Internet, Inc. There may be different types of District of Columbia Stock Option Agreements of VIA Internet, Inc., based on various factors such as the type of employees, stock option grant structure, and vesting schedule. Some common types include: 1. Employee Stock Option Agreement: This type of agreement is designed specifically for employees of VIA Internet, Inc. It defines the terms and conditions under which employees can acquire stock options as part of their compensation packages. 2. Non-Employee Stock Option Agreement: This agreement is applicable to non-employee individuals, such as consultants or contractors, who provide services to VIA Internet, Inc. It outlines the terms and conditions under which these individuals can receive stock options in exchange for their services. 3. Incentive Stock Option Agreement: This type of agreement is structured to qualify for special tax treatment under the Internal Revenue Code. It provides employees with the opportunity to purchase company stock at a predetermined price with specific tax advantages. 4. Non-Qualified Stock Option Agreement: Unlike incentive stock options, non-qualified stock options do not qualify for special tax treatment. This agreement sets out the terms and conditions for employees to purchase company stock at a predetermined price without the tax benefits associated with incentive stock options. 5. Restricted Stock Option Agreement: This agreement grants employees the right to buy company stock at a specific price, subject to certain restrictions and limitations. These restrictions may include a vesting schedule or performance-based conditions that must be satisfied before the stock options can be fully exercised. It is crucial for both VIA Internet, Inc. and the employees or individuals receiving the stock options to carefully review and understand the specifics of the District of Columbia Stock Option Agreement. Consulting with legal and financial professionals is advisable to ensure compliance with relevant laws and regulations.