This excerpt taken from the ALL DEF 14A filed Mar 27, 2006.
Federal Income Tax Consequences Under the Amended and Restated 2001 Equity Incentive Plan
The following is a general summary of the federal income tax consequences related to awards that have been or may be granted under the plan. The federal tax laws may change and the federal, state and local tax consequences for any employee will depend upon his or her individual circumstances. This information may not be applicable to employees of foreign subsidiaries or to employees who are not residents of the United States.