Our Employee Benefits & Executive Compensation Group discusses the Internal Revenue Service’s long-awaited Form 15620 changes that enable service providers to file their Section 83(b) elections online....more
If you’re reading this, chances are this is not the first time you’ve heard of the 83(b) election (and if it is, then definitely keep reading). The “83” in “83(b) election” refers to Section 83 of the Internal Revenue Code,...more
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
On July 25, 2016, IRS finalized new regulations that eliminate the requirement for a taxpayer to file a copy of a Section 83(b) election with the taxpayer’s individual income tax return...more