Section 83(b) Election: Overview (Startups) | Practical Law

Section 83(b) Election: Overview (Startups) | Practical Law

An overview of an election under Section 83(b) of the Internal Revenue Code designed for counsel of startup companies. This Note explains what an 83(b) election is, when it is relevant, who can make the election, the steps required to make the election, and the election deadline. The Note assumes that the company issuing equity is a startup organized as a C-corporation.

Section 83(b) Election: Overview (Startups)

Practical Law Practice Note Overview w-034-6443 (Approx. 12 pages)

Section 83(b) Election: Overview (Startups)

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
An overview of an election under Section 83(b) of the Internal Revenue Code designed for counsel of startup companies. This Note explains what an 83(b) election is, when it is relevant, who can make the election, the steps required to make the election, and the election deadline. The Note assumes that the company issuing equity is a startup organized as a C-corporation.