ST_GOVERN_BODY (SQL Table)	Index Back
Governing Body This table contains business rules required by govering bodies, such as the IRS.

ST_GOVERN_BODY

(SQL Table)

Governing Body

This table contains business rules required by govering bodies, such as the IRS.

Related Language Record: ST_GOVBODY_LANG

# PeopleSoft Field Name PeopleSoft Field Type Database Column Type Description

1 ST_GOVERN_CD Character(4) VARCHAR2(4) NOT NULL Contains the code used to identify the organization / entity responsible for setting the rules which govern the stock plans.

2 EFFDT Date(10) DATE NOT NULL Effective Date
Default Value: %date

3 DESCR Character(30) VARCHAR2(30) NOT NULL Description

4 DESCRSHORT Character(10) VARCHAR2(10) NOT NULL Short Description
Default Value: ST_GOVERN_BODY.DESCR

5 ISO_ANNL_EXER_LIM Number(12,2) DECIMAL(11,2) NOT NULL Allows specification for an amount based on Sec. 422(d) of the Internal Revenue Code which limits the aggregate fair market value of incentive stock options which are exercisable for the 1st time by any individual during any calendar year.

6 ISO_OPTN_LIFE_LIM Number(2,0) SMALLINT NOT NULL Allows specification for Sec. 422(d) of the Internal Revenue Code regarding the expiration of options granted.

7 ISO_10PCT_FMV_RULE Number(6,2) DECIMAL(5,2) NOT NULL Allows specification of a percentage for Sec. 422(d) of the Internal Revenue Code that stipulates that at the time the option is granted the option price is at least 110% of the fair market value of the stock subject to the option.

8 ISO_10PCT_OPTN_LIF Number(3,0) SMALLINT NOT NULL Allows specification of a period for Sec. 422(d) of the Internal Revenue Code that stipulates that at the time an option is granted it is not exercisable after the expiration of 5 years from the date granted.

9 ISO_GRACE_PD_TERM Number(3,0) SMALLINT NOT NULL Allows specification for the time period according to Internal Revenue Code Sections 421 and 422, for incentive stock options regarding termination (voluntary, involuntary, or retirement) where an exercise occurs more than three months from the termination date and the system needs to withhold taxes as if the option is a non-qualified stock option.

10 ISO_GRACE_PD_DIS Number(3,0) SMALLINT NOT NULL Alloows specification for a period in compliance with Internal Revenue Code Sections 421 and 422, for incentive stock options where the termination is due to a disability and the system needs to withhold taxes if an exercise occurs more than twelve months from the termination date.

11 ISO_HOLD_PD_GRANT Number(3,0) SMALLINT NOT NULL Allows specification for Sec. 422(a) of the Internal Revenue Code that no disposition of such share can be made within 2 years of the date of the granting of the option.

12 ISO_HOLD_PD_EXER Number(3,0) SMALLINT NOT NULL Allows specification for Sec. 422(a) of the Internal Revenue Code that no disposition of such share can be made within 1 year after the transfer of such share.

13 SECTION_83B_PERIOD Number(3,0) SMALLINT NOT NULL Allows specification for Sec. 83(b) of the Internal Revenue Code that an election with respect to any transfer of property shall be made in such a manner as the Secretary prescribes and shall be made not later than 30 days after the date of such transfer.

14 PURCHASE_VALUE_LIM Number(16,6) DECIMAL(15,6) NOT NULL Allows specification of an amount for Sec. 423(b) of the Internal Revenue code that no employee may be granted an option which permits his rights to purchase stock under all such plans of his employer corporation and its parent and subsidiary corporations to accrue at a rate which exceeds $25,000 of fair market value of such stock for each calendar year in which such option is outstanding.

15 ESPP_HOLD_PD_GRANT Number(3,0) SMALLINT NOT NULL Allows specification of a period for Sec. 423(b) of the Internal Revenue Code that no disposition of share is made within 2 years of the date of the granting of the option.

16 ESPP_HOLD_PD_PURCH Number(3,0) SMALLINT NOT NULL Allows specification of a period for Sec. 423(b) of the Internal Revenue Code that no disposition of share is made within 1 year after the transfer of such share.

17 ESPP_MAJOR_SHR_PCT Number(3,0) SMALLINT NOT NULL Major Shareholder Percent

18 PURCH_DISCOUNT_LIM Number(6,2) DECIMAL(5,2) NOT NULL Allows specification of an amount for Sec. 423(b) of the Internal Revenue Code that under the terms of the plan, the option price is not less than the lesser of: 1.) an amount equal to 85% of the fair market value of the stock at such time such option is granted; or 2.) an amount that under the terms of the option may not be less than 85% of the fair market value of the stock at the time such option is exercised.

19 OFFERING_PD_MAX Number(3,0) SMALLINT NOT NULL Allows specification of a period for Sec 423(b) of the Internal Revenue Code that the option cannot be exercised after the expiration of: 1.) 5 years from the date such option is granted if, under the terms of such plan, the option price is to be not less than 85% of the fair market value of such stock at the time of the exercise of the option; or 2.) 27 months from the date such option is granted, if the option price is not determinable in the manner described in 1) above.

20 COMMENTS Long Character CLOB Comment

#	PeopleSoft Field Name	PeopleSoft Field Type	Database Column Type	Description
1	ST_GOVERN_CD	Character(4)	VARCHAR2(4) NOT NULL	Contains the code used to identify the organization / entity responsible for setting the rules which govern the stock plans.
2	EFFDT	Date(10)	DATE NOT NULL	Effective Date Default Value: %date
3	DESCR	Character(30)	VARCHAR2(30) NOT NULL	Description
4	DESCRSHORT	Character(10)	VARCHAR2(10) NOT NULL	Short Description Default Value: ST_GOVERN_BODY.DESCR
5	ISO_ANNL_EXER_LIM	Number(12,2)	DECIMAL(11,2) NOT NULL	Allows specification for an amount based on Sec. 422(d) of the Internal Revenue Code which limits the aggregate fair market value of incentive stock options which are exercisable for the 1st time by any individual during any calendar year.
6	ISO_OPTN_LIFE_LIM	Number(2,0)	SMALLINT NOT NULL	Allows specification for Sec. 422(d) of the Internal Revenue Code regarding the expiration of options granted.
7	ISO_10PCT_FMV_RULE	Number(6,2)	DECIMAL(5,2) NOT NULL	Allows specification of a percentage for Sec. 422(d) of the Internal Revenue Code that stipulates that at the time the option is granted the option price is at least 110% of the fair market value of the stock subject to the option.
8	ISO_10PCT_OPTN_LIF	Number(3,0)	SMALLINT NOT NULL	Allows specification of a period for Sec. 422(d) of the Internal Revenue Code that stipulates that at the time an option is granted it is not exercisable after the expiration of 5 years from the date granted.
9	ISO_GRACE_PD_TERM	Number(3,0)	SMALLINT NOT NULL	Allows specification for the time period according to Internal Revenue Code Sections 421 and 422, for incentive stock options regarding termination (voluntary, involuntary, or retirement) where an exercise occurs more than three months from the termination date and the system needs to withhold taxes as if the option is a non-qualified stock option.
10	ISO_GRACE_PD_DIS	Number(3,0)	SMALLINT NOT NULL	Alloows specification for a period in compliance with Internal Revenue Code Sections 421 and 422, for incentive stock options where the termination is due to a disability and the system needs to withhold taxes if an exercise occurs more than twelve months from the termination date.
11	ISO_HOLD_PD_GRANT	Number(3,0)	SMALLINT NOT NULL	Allows specification for Sec. 422(a) of the Internal Revenue Code that no disposition of such share can be made within 2 years of the date of the granting of the option.
12	ISO_HOLD_PD_EXER	Number(3,0)	SMALLINT NOT NULL	Allows specification for Sec. 422(a) of the Internal Revenue Code that no disposition of such share can be made within 1 year after the transfer of such share.
13	SECTION_83B_PERIOD	Number(3,0)	SMALLINT NOT NULL	Allows specification for Sec. 83(b) of the Internal Revenue Code that an election with respect to any transfer of property shall be made in such a manner as the Secretary prescribes and shall be made not later than 30 days after the date of such transfer.
14	PURCHASE_VALUE_LIM	Number(16,6)	DECIMAL(15,6) NOT NULL	Allows specification of an amount for Sec. 423(b) of the Internal Revenue code that no employee may be granted an option which permits his rights to purchase stock under all such plans of his employer corporation and its parent and subsidiary corporations to accrue at a rate which exceeds $25,000 of fair market value of such stock for each calendar year in which such option is outstanding.
15	ESPP_HOLD_PD_GRANT	Number(3,0)	SMALLINT NOT NULL	Allows specification of a period for Sec. 423(b) of the Internal Revenue Code that no disposition of share is made within 2 years of the date of the granting of the option.
16	ESPP_HOLD_PD_PURCH	Number(3,0)	SMALLINT NOT NULL	Allows specification of a period for Sec. 423(b) of the Internal Revenue Code that no disposition of share is made within 1 year after the transfer of such share.
17	ESPP_MAJOR_SHR_PCT	Number(3,0)	SMALLINT NOT NULL	Major Shareholder Percent
18	PURCH_DISCOUNT_LIM	Number(6,2)	DECIMAL(5,2) NOT NULL	Allows specification of an amount for Sec. 423(b) of the Internal Revenue Code that under the terms of the plan, the option price is not less than the lesser of: 1.) an amount equal to 85% of the fair market value of the stock at such time such option is granted; or 2.) an amount that under the terms of the option may not be less than 85% of the fair market value of the stock at the time such option is exercised.
19	OFFERING_PD_MAX	Number(3,0)	SMALLINT NOT NULL	Allows specification of a period for Sec 423(b) of the Internal Revenue Code that the option cannot be exercised after the expiration of: 1.) 5 years from the date such option is granted if, under the terms of such plan, the option price is to be not less than 85% of the fair market value of such stock at the time of the exercise of the option; or 2.) 27 months from the date such option is granted, if the option price is not determinable in the manner described in 1) above.
20	COMMENTS	Long Character	CLOB	Comment