A transfer (e.g. a gift or a sale) of ISO or ESPP shares after the required holding periods of two years from the grant date and one year from the purchase/exercise date. For details about qualifying dispositions for each type of shares, see the sections
ISOs: Taxes or
ESPPs: Taxes. A transfer before the required holding periods have been met is called a disqualifying disposition, whether for
ISO shares or
ESPP shares.