(i) Board means the Board of Directors of the Company.
(j) Controlling Shareholder shall have the meaning ascribed to it in Section 32(9) of the Ordinance.
(k) Committee means any committee composed of members of the Board appointed by the Board to administer the Plan.
(l) Employing Company shall have the meaning ascribed to it in Section 102(a) of the Ordinance.
(m) Israeli Employee Grantee means a person who is a resident of the state of Israel or who is deemed to be a resident of the state of Israel for the payment of tax, and who is an employee or an Office Holder (Noseh Missra) of the Company, or any Affiliate of the Company, in each case excluding a person who is a Controlling Shareholder prior to the issuance of the relevant Award or as a result thereof.
(n) Israeli Non-Employee Grantee means a person who is a resident of the state of Israel or who is deemed to be a resident of the state of Israel for the payment of tax, and who is (i) a consultant, adviser or service provider of the Company, or any Affiliate of the Company, who is not an Israeli Employee Grantee, or (ii) a Controlling Shareholder (whether or not an employee of the Company or any Affiliate of the Company).
(o) Israeli Grantee means Israeli Employee Grantees and Israeli Non-Employee Grantees.
(p) ITA means the Israeli Income Tax Authorities.
(q) Lockup Period means the requisite period prescribed by the Ordinance and the Rules, or such other period as may be required by the ITA, with respect to 102 Trustee Grants, during which Awards or Shares issued thereunder, and all rights resulting from them, including bonus Shares, must be held by the Trustee.
(r) Non-Trustee 102 Award means an Award granted to an Israeli Grantee pursuant to Section 102(c) of the Ordinance, which is not required to be held in trust by a Trustee.
(s) Ordinance means the Income Tax Ordinance [New Version] 5721-1961 or any successor statute, as amended from time to time.
(t) Rules means the Income Tax Rules (Tax Relief in the Issuance of Shares to Employees), 5763-2003.
(u) Section 102 means Section 102 of the Ordinance and any regulations, rules, orders or procedures promulgated thereunder as now in effect or as amended or replaced from time to time.
(v) Tax means any tax (including, without limitation, any income tax, capital gains tax, value added tax, sales tax, property tax, gift tax, or estate tax), levy, assessment, tariff, duty (including any customs duty), deficiency, or other fee, and any related charge or amount (including any fine, penalty, interest, linkage differentials or addition to tax), imposed, assessed, or collected by or under the authority of any governmental body.