qualified stock
(A)For purposes of this subsection, the term “qualified stock” means, with respect to any qualified employee, any stock in a corporation which is the employer of such employee, if— (i)such stock is received— (I)in connection with the exercise of an option, or (II)in settlement of a restricted stock unit, and (ii)such option or restricted stock unit was granted by the corporation— (I)in connection with the performance of services as an employee, and (II)during a calendar year in which such corporation was an eligible corporation.