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IRS Streamlines 83(b) Election Process with New Online Filing Option
Baker Donelson 
[Guidance Overview] Aug. 22, 2025 "Pursuant to Code Section 83(b)(2), the election must be made not later than 30 days after the date of the Restricted Property transfer (i.e., the date of receipt by the service provider from the company). Late elections are not permitted.... While the online election mechanism will ease administrative difficulties for service providers, timely and proper filing remain critical components." MORE >> |
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