Nev. Rev. Stat. § 662.105
Subject to any applicable regulations of the Commissioner, a banking corporation may grant options to purchase, sell or enter into agreements to sell shares of its capital stock to its directors, officers or employees, or any of them, for a consideration of not less than 100 percent of the fair market value of the shares on the date the option is granted, or, if pursuant to a stock purchase plan, 85 percent of the fair market value of the shares on the date the purchase price is fixed, pursuant to the terms of a plan for the purchase of stock by officers and employees which has been adopted by the board of directors of the bank and approved by a majority of the holders of the particular class or classes of stock that are included in the plan and by the Commissioner. In no event may the option to purchase such shares be for a consideration less than the par value thereof.
NRS 662.105