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What About Now? – 83(b) Tax Rules Applicable to Early Exercise of Stock Options

Some years ago, I published an article on the importance of understanding the tax rules applicable to equity grants, with a particular focus on being aware of the timing rules for filing an 83(b) election and the importance...more

Tax Reform & Qualified Equity Grants: New Tax Provisions

Beyond cutting individual tax rates temporarily and slashing corporate taxes to 21 percent permanently, the Tax Cuts and Jobs Act includes new options in the taxation of certain employee equity awards....more

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