The Importance of Section 83(b) Elections for New Companies
Many start-up companies reward their employees with restricted stock subject to time-based (or performance-based) vesting restrictions. What we sometimes find is that the start-up company and the employee do not fully appreciate the tax implications of a restricted stock award and the potential benefits of a timely filed Section 83(b) election. Section 83 of the […]
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3 min read
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Tagged: Executive Compensation, IRS, restricted stock, Section 83(b) election, vesting restrictions
GG
Greg Gautam
Partner