|
|
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 MatchesAdverse selectionAdverse selectionThe tendency for insurance to be purchased only by those who are most likely to need it, thus raising its cost and reducing its benefits. 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. Security selectionSecurity selectionSee: Security selection decision Security selection decisionSecurity selection decisionChoosing the particular stocks or bonds or other investment instruments to include in a portfolio. 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. Further SuggestionsCurrency selectionInspector(s) of Election Adverse selection Stock selection Self selection Presidential election cycle theory |
|
|
|