83(b) Election: Tax Strategy and When and Why to File - Investopedia
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The 83(b) election is an IRC provision giving an employee or founder the option to pay taxes upfront on the fair market value of restricted equity.
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Why Should You File a “Section 83(b) election”? - Cooley GO
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It's a letter you send to the Internal Revenue Service letting them know you'd like to be taxed on your equity, such as shares of restricted stock, on the date ...
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