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Section 83(b) Election |
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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 MatchesTax 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. Inspector(s) of ElectionInspector(s) of ElectionThe person(s) appointed by the Corporation to act as a judge on voting matters brought before a shareholder meeting. The inspector determines which proxies and ballots are in good form, and acceptable to be voted. They also count and record the votes, supervise and inspect the counting process and attest to the final results. They cannot be overruled on these matters, although they have no voice in the procedural aspects of the meeting itself. Presidential election cycle theoryPresidential election cycle theoryA theory that stock market trends can be predicted and explained by the four-year presidential election cycle. 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. Stock selectionStock selectionAn active portfolio management technique that focuses on advantageous selection of particular stock rather than on broad asset allocation choices. Further SuggestionsSelf selectionAdverse selection Currency selection Adverse selection Security selection Security selection decision |
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