"The proposed regulations would eliminate the requirement ... that a copy of the section 83(b) election be submitted with an individual's tax return for the year the property is transferred. Section 83(b)(2) still will require that the executive file the 83(b) election with the IRS no later than 30 days after the date that the property is transferred to the executive. However, if the proposed regulation is finalized, beginning with property transferred on and after January 1, 2016, after the individual files his or her original 83(b) election, the IRS will scan and save it."  MORE >>