News & Analysis as of

IRC Section 83(b) Equity Compensation

Goodwin

Online Filing of Section 83(b) Elections Is Here!

Goodwin on

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

Goodwin

A New Form Section 83(b) Election: IRS Form 15620

Goodwin on

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

Bass, Berry & Sims PLC

Key Considerations for Emerging Companies: Equity Compensation

Equity compensation – which links the self-interests of a company’s service providers with the interests of the company and its investors – is a compelling incentive for start-up companies to attract and motivate employees...more

Farrell Fritz, P.C.

Compensating Management With Equity In the Post-COVID World

Farrell Fritz, P.C. on

Business is back . . . Sort of- As the country begins its hoped-for recovery from the disruptive economic effects of the COVID-19 virus – or, more accurately, from the measures implemented by government to contain the...more

White and Williams LLP

New IRC Section 83(i) Introduces Election to Defer Tax on Certain Stock Options and RSUs

An election introduced as part of the 2017 Tax Cuts and Jobs Act allows taxpayers to defer the recognition of taxable income with respect to certain categories of compensatory stock options and restricted stock units (RSUs)....more

WilmerHale

Tax Act: New Opportunity to Defer Income from Certain Private Company Equity Grants

WilmerHale on

The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years, the income attributable...more

Miles & Stockbridge P.C.

Demystifying Phantom Equity

Phantom equity is a colorful term for a simple concept: compensation that rewards key contributors for increasing the value of the company without the immediate issuance (or even any future issuance) of equity securities....more

Patterson Belknap Webb & Tyler LLP

New Rules on Section 83(b) Elections

Prior to a recent change, in order for a Section 83(b) election to be effective, the taxpayer had to: - File the Section 83(b) election within 30 days of the receipt of restricted property (typically, restricted stock)...more

Franczek P.C.

IRS Clarifies Position On Substantial Risk Of Forfeiture In Final Section 83 Rules

Franczek P.C. on

The IRS issued final regulations regarding the definition of “substantial risk of forfeiture” under Code Section 83. These regulations have a particular impact on the timing of taxation of employer transfers of stock and...more

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