Subscribe to Free Daily Newsletters
Post a Job

Featured Jobs

Retirement Plan Administrator

Liden, Nestle, Soled & Associates
(Westlake Village CA / Telecommute)
DB/CB Plan Administrator

Ingham Retirement Group
(Miami FL / Telecommute)
Experienced 401k Plan Administrator / Consultant

Farmer & Betts, Inc.
(Tacoma WA / Tualatin OR / Littleton CO)

Free Daily News and Jobs

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Get the BenefitsLink app LinkedIn
Twitter
Facebook

<< Previous news item   |   Next news item >>



[Official Guidance]

6/13/2006: Text of Rev. Proc. 2006-31: Rules for Revoking Section 83(b) Election (PDF) (Internal Revenue Service [IRS])
5 pages. Excerpt: Section 83(b)(2) and § 1.83-2(f) provide that an election under § 83(b) may not be revoked without the consent of the Commissioner. The regulations also provide that such consent will only be granted where the person filing the election is under a mistake of fact as to the underlying transaction and must be requested within 60 days of the date on which the mistake of fact first became known to the person who made the election.
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2019 BenefitsLink.com, Inc.