Skip to main content

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 […]

GG