It's last year, and an employee wants to change jobs. But tech is sky high, they are confident about the companies future, and want to get the tax benefits of e

It's last year, and an employee wants to change jobs. But tech is sky high, they are confident about the companies future, and want to get the tax benefits of exercising before they leave. Or it's last year, and an employee wants to lock in the FMV for AMT before the next round/IPO. It's definitely an aggressive move, but I can understand why someone would exercise.