91.   Fiat executives have said they would not exercise the option.

92.   Figuring out whether to exercise an option and what the tax consequences are can be complicated.

93.   For instance, cash-poor executives at startups often need to exercise options during certain regulatory windows and then sell those shares to avoid tax hits.

94.   Friday, Parcells exercised his option not to return to the Patriots next season.

95.   Gen. Powell announced the day after the vote that he would be exercising those options, which will net him millions.

96.   GM and Stockholm-based Investor refused to discuss what it would cost to exercise the options.

97.   Had Lay not planned to use the shares for that purpose, there would have been no apparent reason to exercise the options then.

98.   Harkes will join the Revolution by mid-March if his current club, Nottingham Forest, fails to exercise an option to buy his contract from MLS.

99.   Had the Sabres not exercised their option, Hasek would have become an unrestricted free agent.

100.   He appears to have obtained some of those shares by exercising options, while in other cases he returned shares he already owned.