Last year, the US Internal Revenue Service (IRS) released Form 15620 for taxpayers to make elections under section 83(b) of the Internal Revenue Code, an important part of US tax planning for founders, employees, board...more
7/18/2025
/ Carried Interest ,
Electronic Filing ,
Employee Benefits ,
Equity ,
Equity Compensation ,
Equity Securities ,
Filing Deadlines ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRC Section 83(b) ,
IRS ,
Startups ,
Tax Forms ,
Tax Planning ,
Taxation ,
Third-Party Service Provider ,
Vesting
As part of US tax planning for founders, employees, board members, and other individual service providers who receive equity that is subject to vesting in connection with their services, Section 83(b) elections are frequently...more
12/5/2024
/ C-Suite Executives ,
Capital Gains ,
Capital Gains Tax ,
Equity Compensation ,
Income Taxes ,
IRC Section 83(b) ,
IRS ,
Required Forms ,
Tax Planning ,
Third-Party Service Provider ,
Vesting
This alert is Part II of a three-part Goodwin series on double-vest restricted stock unit awards (Double-Vest RSUs). As discussed in Part I, Double-Vest RSUs are again making headlines, largely as a result of a recent...more