Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax election
|
| gptkbp:appliesTo |
property subject to vesting
restricted stock |
| gptkbp:cannotBeRevoked |
after filing
|
| gptkbp:compatibleWith |
RSUs
non-vested stock options |
| gptkbp:effect |
future appreciation taxed as capital gain
taxes property at grant date value |
| gptkbp:filingDate |
gptkb:Internal_Revenue_Service
|
| gptkbp:filingDeadline |
30 days after property transfer
|
| gptkbp:governs |
taxation of property transferred in connection with performance of services
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 83(b) election
|
| gptkbp:notified |
gptkb:IRS
employer |
| gptkbp:purpose |
accelerate income recognition
potentially reduce total taxes |
| gptkbp:regulates |
gptkb:Internal_Revenue_Code_Section_83(b)
|
| gptkbp:relatedTo |
stock options
equity compensation restricted stock units |
| gptkbp:requires |
notification to employer
written statement to IRS |
| gptkbp:riskFactor |
no refund if property forfeited
|
| gptkbp:usedBy |
founder
startup employees |
| gptkbp:bfsParent |
gptkb:Tax_Equity_and_Fiscal_Responsibility_Act_of_1982
|
| gptkbp:bfsLayer |
5
|