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1. 发明授权

US07337141B2 Hedging employee stock options 有权
标题翻译：对冲员工股票期权
公开(公告)号：US07337141B2
公开(公告)日：2008-02-26
申请号：US10126756
申请日：2002-04-19
申请人： Colleen Sullivan , Joseph Klein , Joseph Kelly
发明人： Colleen Sullivan , Joseph Klein , Joseph Kelly
IPC分类号： G06Q40/00
CPC分类号： G06Q40/04 , G06Q20/382 , G06Q40/06 , G06Q40/10 , G06Q99/00
摘要： An efficient process, from both a regulatory and tax perspective, for individuals to hedge employee stock options. No margin is required for a listed call option written on an equity security when the account holds a “long” position in a vested employee stock option which can be immediately exercised without restriction (not including the payment of money) to purchase an equal or greater quantity of the security underlying the listed option provided that the vested employee stock option does not expire before the short listed call option, and provided that the amount (if any) by which the exercise price of the vested employee stock option exceeds the exercise price of the short listed call option is held in or deposited to the account.
摘要翻译：从监管和税收的角度来看，个人对对员工股票期权的有效过程。当该账户在归属的雇员股票期权中持有“长期”头寸时，无需限制（不包括支付金额）购买等于或等于的股票证券的上市看涨期权，则无需保证金。上市期权所涉及的担保的数量，条件是归属职工股票期权在短期上市期权期限之前不到期，而且如果归属的员工股票期权的行权价格超过了短期上市的看涨期权持有或存入该账户。

2. 发明申请

US20080147572A1 Hedging Employee Stock Options 审中-公开
标题翻译：对冲员工股票期权
公开(公告)号：US20080147572A1
公开(公告)日：2008-06-19
申请号：US12037017
申请日：2008-02-25
申请人： Colleen Sullivan , Joseph Klein , Joseph Kelly
发明人： Colleen Sullivan , Joseph Klein , Joseph Kelly
IPC分类号： G06Q90/00
CPC分类号： G06Q40/04 , G06Q20/382 , G06Q40/06 , G06Q40/10 , G06Q99/00
摘要： The present disclosure creates an efficient process, from both a regulatory and tax perspective, for individuals to hedge employee stock options. First, the present disclosure provides that no margin is required for a listed call option written on an equity security when the account holds a “long” position in a vested employee stock option which can be immediately exercised without restriction (not including the payment of money) to purchase an equal or greater quantity of the security underlying the listed option provided that the vested employee stock option does not expire before the short listed call option, and provided that the amount (if any) by which the exercise price of the vested employee stock option exceeds the exercise price of the short listed call option is held in or deposited to the account. Second, the present disclosure makes it possible to treat the return on a listed option or over-the-counter option hedge of vested or unvested employee stock options as ordinary instead of capital, thus avoiding the mismatch with the employee stock options' ordinary return and the potential capital loss on the listed option or over-the-counter option hedge. This disclosure treats any losses arising on a closing transaction with respect to the short listed call option as ordinary losses, provided the optionee makes a valid hedging election pursuant to Internal Revenue Code Section 1221(a)(7).
摘要翻译：本公开从监管和税务角度创造了一个有效的过程，用于个人对冲员工股票期权。首先，本披露规定，当该账户持有“可以立即在没有限制的情况下立即行使”的现有员工股票期权中存在“长期”头寸时，无需对股权担保书写的上市看涨期权的保证金（不包括付款）购买等于或更多数量的上市期权的担保，条件是归属的员工股票期权在短期上市期权期限之前不到期，并且假定归属雇员的行使价格（如果有的话）股票期权超过短期上市看涨期权的行权价格持有或存入账户。第二，本公开使得有可能将上市期权的回报或非处置期权对冲期权套期保值作为普通而不是资本，从而避免与员工股票期权的普通回报不符，上市期权潜在资本损失或非处方期权套期保值。本披露对于短期上市流通期权所产生的任何损失作为普通损失，条件是选择权人根据“国内税收法”第1221（a）（7）条进行有效的对冲选举。

3. 发明申请

US20220080294A1 GAME APPARATUS AND USE 有权
公开(公告)号：US20220080294A1
公开(公告)日：2022-03-17
申请号：US17400240
申请日：2021-08-12
申请人： Colleen Sullivan
发明人： Colleen Sullivan
IPC分类号： A63F3/00
摘要： The apparatus includes a plurality of tokens, a plurality of game boards and a dispenser. The plurality of tokens and plurality of game boards define a plurality of game sets, each game set being associated with a respective one of a plurality of features, the plurality of features being equal in number to the plurality of game sets. Each game set includes: a set of tokens, each token of the set having the feature associated with the game set; and a game board defining, for each of the set of tokens, a receiver, the receiver defining a play space and adapted such that, when the token is operatively positioned on the playing space, the receiver releasably engages the token. The dispenser has a receptacle adapted to receive the plurality of tokens and adapted to present the tokens to facilitate the withdrawal of tokens one at a time from the receptacle.

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