|
|
Section 83(b) Election |
|
|
|
 Home Site Map Add Term Search About Us Contributors |
Section 83(b) ElectionA tax filing within 30 days of grant that allows employees granted stock to pay taxes on the grant date instead of on the date restrictions lapse. If an employee files the election, taxes are based on the fair market value on the grant date, with any future appreciation taxed as a capital gain. If the employee does not file an election, taxes are based on the fair market value on the date the restrictions lapse, which will be higher assuming the stock has appreciated in value.Section 83(b) Election Similar MatchesCountry selectionCountry selectionA type of active international management that measures the contribution to performance attributable to investing in the better-performing stock markets of the world. Stock selectionStock selectionAn active portfolio management technique that focuses on advantageous selection of particular stock rather than on broad asset allocation choices. Presidential election cycle theoryPresidential election cycle theoryA theory that stock market trends can be predicted and explained by the four-year presidential election cycle. Tax status electionTax status electionThe decision of the status under which to file a tax return. For example, a corporation may file as a C corporation or an S corporation. Security selectionSecurity selectionSee: Security selection decision Further SuggestionsInspector(s) of ElectionCurrency selection Security selection decision Adverse selection Adverse selection Self selection |
|
|
|