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New IRS Form Simplifies Section 83(b) Elections
Frost Brown Todd LLC 
[Guidance Overview] Feb. 6, 2025 "This new form standardizes the election, reducing the likelihood of errors and making compliance easier for both taxpayers and employers. ... [T]axpayers are not required to use IRS Form 15620 to make a Section 83(b) election and may continue to use 'substitute' election forms that are often attached to equity incentive award agreements. Also, the introduction of the form does not change the 30-day deadline for filing an election from the date the 'property' is received." MORE >> |
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