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Startups › IRC Section 83(b)

Morrison & Foerster LLP

What Is an 83(b) Election, and Do I Need to File One?

Morrison & Foerster LLP on

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

Bowditch & Dewey

Starting a Start-Up? Here’s One More Thing You Need to Know: The 83(b) Election

Bowditch & Dewey on

Many people are forming start-up entities, especially in the Boston and Worcester areas, and for some, it becomes a great success story. For others, it does not. As an attorney who assists many start-ups and investors, I see...more

Foley & Lardner LLP

Common Diligence Issues for Startup and Emerging Technology Companies

Foley & Lardner LLP on

As an emerging or startup technology company seeking funding, your focus is likely on your product - it is the core of your business. That being said, how you protect your technology and set up the company that owns it can be...more

Bass, Berry & Sims PLC

Key Considerations for Emerging Companies: Equity Compensation

Bass, Berry & Sims PLC on

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

Davis Wright Tremaine LLP

What Is an 83(b) Election and Why Should Startup Founders Care?

Davis Wright Tremaine LLP on

A Section 83(b) election is a short, generally one-page document you send to the IRS to notify them that you wish to be taxed in connection with property subject to a "substantial risk of forfeiture" (more on this below) that...more

Patterson Belknap Webb & Tyler LLP

New Rules on Section 83(b) Elections

Patterson Belknap Webb & Tyler LLP on

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

Bryan Cave Leighton Paisner

What is a Section 83(b) election and why is it helpful to entrepreneurs?

Bryan Cave Leighton Paisner on

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning when certain equity incentive grants are given in exchange for services....more

Cooley LLP

Blog: Post-Incorporation Checklist: 10 Next Steps to Consider

Cooley LLP on

You’ve taken the plunge and formed your business as a Delaware corporation. What do you need to do next? This post, along with the companion piece 8 Legal To-Dos Before Your First Investment, is intended to help you identify...more

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