To 83(b) or not to 83(b)-That is the Question - Ed Zollars - a podcast by steve@leimbergservices.com
from 2006-11-11T05:03:34
This PodCast is about Section 83 elections. 83(b) elections were all the rage, especially for those with stock options during the dot com bubble--and now many of those individuals regret the election. The Tax Court considered the case of Anthony Kadillak (Kadillak v. Commissioner, 127 TC No. 13) who sought to escape the consequences of his 83(b) election and subsequent forfeiture of a portion of the shares through various means.
The materials can be downloaded at http://edzollars.com/2006-11-11_83b_and_AMT.pdf .
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