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 ...

An election introduced as part of the 2017 Tax Cuts and Jobs Act allows taxpayers to defer the recognition of taxable income with respect to certain categories of compensatory stock options and ...

Typically, a startup company will allow its founders to purchase equity in the company as a way of incentivizing them to use their best efforts to grow and expand the business. Under Section 83 of the ...