7. STOCK OPTION PLANS
Key Person Stock Plan
In March 1985, the Board of Directors approved the Companys Key Person Stock Plan (the "Key Person Plan") and authorized that 560,000 shares of Class A common stock be reserved for issuance under such plan. Under the terms of the Key Person Plan, the Company is authorized to sell shares at the then fair market value of Class A common stock to officers and other key employees of and consultants to the Company. To date, 394,800 have been issued under the Key Person Plan, of which an aggregate 112,000 shares were repurchased by the Company and are held in treasury at March 31, 2001 and 2000. No Class A common stock was issued pursuant to this plan during the years ended March 31, 2001, 2000 and 1999. At March 31, 2001, 165,200 shares of common stock were available for future issuance; however, the Company does not intend to issue additional shares under the Key Person Plan.
Incentive Stock Option Plan
On January 26, 1993, the Board of Directors approved the Companys 1992 Incentive Stock Option Plan (the "1992 Plan"). Under the terms of the 1992 Plan, the Company is authorized to grant incentive stock options to purchase shares of Class A common stock to officers and other employees of and consultants to the Company. The aggregate number of shares of Class A common stock which may be issued pursuant to the 1992 Plan is 812,000. Vesting is determined by the Board of Directors. All options issued were issued to employees and vested immediately upon issuance. All options granted under the 1992 Plan were converted to options to purchase common stock on May 28, 1998. At March 31, 2001, no options were available for future grant under the 1992 Plan.
1997 Stock Plan
In October 1997, the Board of Directors approved the Companys 1997 Stock Plan (the "Plan"), and authorized that 500,000 shares of Class A common stock be reserved for issuance under such plan. Under the terms of the Plan, the Company is authorized to grant incentive stock options and non-qualified stock options, as well as awards and direct purchases of Class A common stock to employees, consultants, directors and officers of the Company. In March 1998, the Board of Directors voted to amend the Stock Plan to provide, among other things, that the number of shares reserved for issuance under the Stock Plan be increased from 500,000 shares of Class A common stock to 1,500,000 shares of Class A common stock. In connection with the conversion of Class A common stock to common stock as part of the initial public offering, all options granted and available for grant under the Plan were converted to options to purchase common stock on
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