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What to do for a missed Sec. 83(b) election

Jul 19, 2021 · 4 min read

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“Did you file your 83(b)?”

If your client’s answer is no but should have been yes, an array of unwanted consequences may already be in process. But all hope may not be lost.

The Sec. 83(b) election often comes up when a company’s founder or other employee receives stock or other equity that is subject to vesting — that is, conditions may require the stock to be forfeited, e.g., if the founder or other employee stops working for the company.

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