|
|
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 MatchesCurrency selectionCurrency selectionAsset allocation in which the investor chooses among investments denominated in different currencies. Country 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. Adverse selectionAdverse selectionRefers to a situation in which sellers have relevant information that buyers lack (or vice versa) about some aspect of product quality. Presidential election cycle theoryPresidential election cycle theoryA theory that stock market trends can be predicted and explained by the four-year presidential election cycle. Security selection decisionSecurity selection decisionChoosing the particular stocks or bonds or other investment instruments to include in a portfolio. Further SuggestionsInspector(s) of ElectionStock selection Tax status election Adverse selection Security selection Self selection |
|
|
|