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I-ON Digital (IONI) sets 100,000-share 2026 equity plan and $145 options

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
8-K/A

Rhea-AI Filing Summary

I-ON Digital Corp. filed an amended report to replace an incorrect copy of its 2026 Equity Incentive Plan exhibit with the correct version. The 2026 Plan, approved on June 8, 2026, reserves 100,000 Series E Convertible Preferred shares for awards and includes an annual increase equal to 4% of capital stock outstanding for up to ten years starting January 1, 2027. On the same date, the company granted options for an aggregate 66,750 Series E shares at an exercise price of $145 per share to officers, employees, and service providers, with a mix of time-based and performance-based vesting tied to milestones such as a Nasdaq uplisting, revenue targets, banking partnerships, and a potential bank acquisition.

Positive

  • None.

Negative

  • None.
Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers Governance
Key personnel changes including departures, elections, or appointments of directors and executive officers.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Plan Share Reserve 100,000 Series E Convertible Preferred Stock shares Reserved for issuance under the I-ON Digital Corp. 2026 Equity Incentive Plan
Evergreen Increase 4% of total capital stock outstanding Automatic annual increase to the Share Reserve each January 1 from 2027 for up to ten years
Aggregate Options Granted 66,750 Series E Shares Options granted on June 8, 2026 to officers, employees, and service providers under the 2026 Plan
Option Exercise Price $145 per share Exercise price for the June 8, 2026 option grants, based on $0.29 common stock price times 500-to-1 conversion
Common Stock Reference Price $0.29 per share Closing price of common stock on June 5, 2026 used to set the Series E option exercise price
Conversion Rate 500 to 1 Conversion rate used between common stock and Series E shares to calculate the $145 exercise price
Tokenization Revenue Target $5 million Minimum direct tokenization revenue required for vesting of Ken Park’s performance-based options
Bank Acquisition Threshold $500 million Minimum bank acquisition size tied to vesting of John Jubilee’s performance-based options
Equity Incentive Plan financial
"approved the I-ON Digital Corp. 2026 Equity Incentive Plan (the “2026 Plan”)."
An equity incentive plan is a program that gives employees, executives or directors the right to receive company stock or options to buy stock as part of their pay. Think of it as offering slices of future company profit to motivate people to boost long‑term performance; for investors it matters because it can align employee goals with shareholder value but also increases the number of shares outstanding, which can dilute existing ownership.
Stock Appreciation Rights financial
"The 2026 Plan provides for eight categories of Awards: (i) Incentive Stock Options, (ii) Nonstatutory Stock Options, (iii) Stock Appreciation Rights,"
Stock appreciation rights (SARs) are a form of employee compensation that give the holder the right to receive the increase in a company's stock price over a set baseline, paid in cash or shares, without having to buy the stock. For investors, SARs matter because they can create future cash outflows or share dilution and signal how a company rewards and motivates executives — similar to giving a bonus tied directly to how well the company’s stock performs.
Restricted Stock Unit Awards financial
"Awards: (iv) Restricted Stock Awards, (v) Restricted Stock Unit Awards, (vi) Performance Stock Awards,"
Restricted stock unit awards are company promises to deliver a specific number of shares to employees or service providers in the future once conditions—such as staying with the company for a set time or meeting performance targets—are met. They matter to investors because when the promises convert into actual shares they increase the total share count and can reduce earnings per share, while also aligning recipients’ interests with stock performance much like deferred pay that turns into ownership if goals are met.
Change in Control financial
"with 100% of the shares subject to the option vesting upon a Change in Control."
A "change in control" occurs when the ownership or management of a company shifts significantly, such as through a merger, acquisition, or sale of a large part of its assets. This change can impact how the company is run and may influence its future direction. For investors, it matters because it can affect the company's stability, strategy, and value, often signaling potential changes in investment risk or opportunity.
Nasdaq uplisting financial
"vest 100% upon completion of a Nasdaq uplisting and achievement of a $7.50 stock price"
A Nasdaq uplisting is when a company moves its stock from a smaller trading venue or a lower-tier listing to one of Nasdaq’s primary markets, after meeting stronger financial, governance and reporting standards. For investors it matters because uplisting can increase a stock’s visibility, trading volume and perceived credibility—similar to a small shop moving into a busy mall—potentially making shares easier to buy or sell and improving access to capital for the company.
gold-backed digital assets financial
"position the Company as a category leader in gold-backed digital assets (including reaching 100,000 site visitors per month)"
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FAQ

What does IONI's amended 8-K/A filed on July 10, 2026 change?

The amendment replaces an incorrect version of I-ON Digital Corp.’s 2026 Equity Incentive Plan exhibit with the correct Exhibit 10.1. All other information from the earlier report remains unchanged.

How many shares are reserved under IONI’s 2026 Equity Incentive Plan?

The 2026 Plan reserves 100,000 Series E Convertible Preferred shares for awards. This reserve can automatically increase annually by 4% of outstanding capital stock for up to ten years beginning January 1, 2027.

What option grants did IONI make under the 2026 Plan on June 8, 2026?

I-ON Digital granted options for an aggregate 66,750 Series E shares to officers, employees, and service providers. These include both time-based and performance-based awards with specific operational, revenue, and capital-raising milestones.

What is the exercise price of IONI’s June 8, 2026 option grants?

The options carry an exercise price of $145 per Series E share, calculated as the $0.29 common stock closing price on June 5, 2026 multiplied by a 500-to-1 conversion rate.

What performance milestones affect Carlos X. Montoya’s options at IONI?

Carlos X. Montoya received options for 18,000 Series E shares with time-based vesting and an additional 2,000 Series E performance-based options vesting upon a Nasdaq uplisting and a $7.50 stock price maintained for 10 days, plus a qualifying M&A initiative.

What business targets are tied to Ken Park’s performance-based options at IONI?

Ken Park’s additional 2,000 Series E performance-based options vest upon a board-approved market strategy, 100,000 monthly site visitors, at least $5 million tokenization revenue, 10,000 accredited investor sign-ups, and five new banking partnerships.

What large transaction milestone is linked to John Jubilee’s options at IONI?

John Jubilee’s additional 2,000 Series E performance-based options vest upon completing a bank acquisition of at least $500 million and equity fundraising of at least $7.5 million.
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

(Amendment No. 1)

 

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): July 10, 2026

 

I-ON Digital Corp.

(Exact name of registrant as specified in its charter)

 

Delaware   000-54995   46-3031328
(State of   (Commission   (I.R.S. Employer
incorporation)   File Number)   Identification Number)

 

1244 N. Stone Street, Unit 3

Chicago, Illinois 60610

(Address of principal executive offices) (Zip code)

 

(866) 440-2278

(Registrants telephone number, including area code)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act: None

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

 

 

 

Explanatory Note

 

This Amendment No. 1 (this “Amendment”) to the Current Report on Form 8-K of I-ON Digital Corp. (the Company”) amends the Company’s Current Report on Form 8-K, which was filed with the Securities and Exchange Commission on June 12, 2026 (the “Original Report”). The Company inadvertently filed an incorrect copy of the Company’s 2026 Equity Incentive Plan, and this Amendment is being filed solely to replace in its entirety, Exhibit 10.1, filed with the Original Report, with the correct version of Exhibit 10.1 filed herewith. Other than as described above, this Amendment does not amend any other information previously filed in the Original Report.

 

 

 

 

Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

 

On June 8, 2026, the Board of Directors (the “Board”) of I-ON Digital Corp. (the “Company”) approved the I-ON Digital Corp. 2026 Equity Incentive Plan (the “2026 Plan”). The 2026 Plan is designed to help the Company secure and retain services of employees, directors, and consultants, provide incentives for maximum effort, and allow participants to benefit from increases in the value of the Company’s stock. The 2026 Plan provides for eight categories of Awards: (i) Incentive Stock Options, (ii) Nonstatutory Stock Options, (iii) Stock Appreciation Rights, (iv) Restricted Stock Awards, (v) Restricted Stock Unit Awards, (vi) Performance Stock Awards, (vii) Performance Cash Awards, and (viii) Other Stock Awards. Pursuant to the 2026 Plan, 100,000 shares of the Company’s Series E Convertible Preferred Stock (the “Series E Shares”) are reserved for issuance pursuant to awards granted under the 2026 Plan (the “Share Reserve”). In addition, the Share Reserve will automatically increase on January 1st of each year, for a period of not more than ten years, commencing on January 1, 2027, in an amount equal to 4% of the total number of shares of Capital Stock outstanding on December 31st of the preceding calendar year.

 

The foregoing description of the 2026 Plan does not purport to be complete and is qualified in its entirety by reference to the complete text of the 2026 Plan which is filed as Exhibit 10.1 to this Current Report on Form 8-K and are incorporated herein by reference.

 

Also on June 8, 2026, the Company granted stock options to purchase an aggregate 66,750 shares of Series E Shares under the 2026 Plan to certain officers, employees, and service providers of the Company. The options were granted at an exercise price of $145 per share, based upon the closing price of the Company’s common stock on Friday June 5, 2026 of $0.29 multiplied by the conversion rate of 500 to 1. The following is a summary of the material terms of the option grants made under the 2026 Plan.

 

Named Executive Officers and Key Personnel

 

Carlos X. Montoya - Mr. Montoya received options to purchase 18,000 Series E Shares vesting in equal quarterly installments over two years commencing on the Vesting Date, subject to Mr. Montoya’s Continuous Service as of each such date, with 100% of the shares subject to the option vesting upon a Change in Control. Mr. Montoya also received a performance-based option to purchase an additional 2,000 Series E Shares, which vest 100% upon completion of a Nasdaq uplisting and achievement of a $7.50 stock price maintained for a minimum of 10 days running, combined with successful completion of a merger and acquisition initiative involving a strategic banking or technology partnership.

 

Ken Park - Mr. Park received options to 9,000 Series E Shares vesting in equal quarterly installments over two years commencing on the Vesting Date, subject to Mr. Park’s Continuous Service as of each such date, with 100% of the shares subject to the option vesting upon a Change in Control. Mr. Park also received a performance-based option to purchase an additional 2,000 Series E Shares, which vests 100% upon development and Board approval of a Market Penetration Strategy to position the Company as a category leader in gold-backed digital assets (including reaching 100,000 site visitors per month), establishing institutional partnerships and tokenization revenue of a minimum of $5 million in direct revenues, developing a community ecosystem and investor growth goals, scaling an open finance platform with 10,000 accredited investor sign-ups, and revenue acceleration via business development of a minimum of five new banking partnerships.

 

Brad Hoffman - Mr. Hoffman received options to purchase 5,000 Series E Shares vesting in equal quarterly installments over two years commencing on the Vesting Date, subject to Mr. Hoffman’s Continuous Service as of each such date, with 100% of the shares subject to the option vesting upon a Change in Control. Mr. Hoffman also received a performance-based option to purchase an additional 2,000 Series E Shares, which vests 100% upon development and Board approval of an institutional-grade private lending platform for further deployment of funds generated by Company-backed bond activities.

 

John Jubilee - Mr. Jubilee received options to purchase 2,000 Series E Shares vesting in equal quarterly installments over two years commencing on the Vesting Date, subject to Mr. Jubilee’s Continuous Service as of each such date, with 100% of the shares subject to the option vesting upon a Change in Control. Mr. Jubilee also received a performance-based option to purchase an additional 2,000 Series E Shares, which vests 100% upon completion of a bank acquisition of not less than $500 million in size and equity fundraising of not less than $7.5 million.

 

Patrick White - Mr. White received options to purchase 2,000 Series E Shares vesting in equal quarterly installments over two years commencing on the Vesting Date, subject to Mr. White’s Continuous Service as of each such date, with 100% of the shares subject to the option vesting upon a Change in Control. Mr. White also received a performance-based option to purchase an additional 2,000 Series E Shares, which vests 100% upon completion of a Nasdaq uplisting and the hiring of certain additional executive officers.

 

Additional Option Grants

 

The Company made granted additional option grants made under the 2026 Plan for 20,750 Series E Shares to employees, consultants and third-party service providers.

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits

 

Exhibit No.   Description
10.1   I-ON Digital Corp. 2026 Equity Incentive Plan
104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date: July 10, 2026 By: /s/ Carlos X. Montoya
    Carlos X. Montoya
    Chief Executive Officer

 

 

 

Filing Exhibits & Attachments

4 documents