SECTION 5. REQUEST FOR

COMMENTS

Comments are requested regarding the methods described in this revenue procedure and Rev. Proc. 2002–13. In particular, comments are requested on how to determine the appropriate term assumptions for purposes of valuing stock options in connection with a change in ownership or control and on other approaches to addressing the particular facts and circumstances associated with a change in ownership or control (for example, whether it is appropriate to permit recalculation of the value of an option under certain circumstances, such as termination of employment within a short period after a change in ownership or control). All comments will be available for public inspection and copying. Comments must be submitted by August 12, 2002. Comments should be sent to CC: ITA:RU (Rev. Proc. 2002–45), room 5226, Internal Revenue Service, POB

July 8, 2002 41 2002–27 I.R.B.