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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.

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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An 83(b) election allows you to pay taxes on your shares on the date of the acquisition rather than the date the shares vest. In most cases, startup lawyers ...

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