83b


By Amy Riedel As we begin a new year and leave holiday celebrations behind, I am reminded of a less exciting event signaled by year-end: personal income taxes. For most people, December 31st marks a day of not only celebratory champagne countdowns, but also the end of their tax accounting year. For anyone who has started a business or invested in a business, this includes the personal tax consequences of that investment. As startup attorneys, one of the questions we are most often asked by clients is whether to take an 83(b) election for their shares or interests in......

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