Home Forums Job & Work Life 스타트업 vesting 관련 스타트업 vesting 관련 Name * Password * Email 여전히 근거없는 말씀을 하시네요. 위에 1/8을 사야 베스팅 된다는 말씀은 무엇이었는지... 83(b)는 스톡옵션과는 무관한 것이 일반입니다(거의 찾아보기 어려운 early exercise를 제외하면). 83(b)는 베스팅과 같은 '제한이 걸린' '주식'을 '취득'할 때 필요한 것이 일반적입니다. 스톡옵션 부여(grant)나 베스팅은 둘 다 '주식의 취득' 은 아닙니다. 그리고 스톡옵션을 행사한 시점에서는 '주식의 취득'에는 해당하나 베스팅과 같은 제한은 걸려있지 않습니다. 결국은 RS(스타트업에서는 founder 외에는 잘 안주고, 상장된 큰회사에서는 일반직원에게도 주는 경우 있습니다. 그러한 경우에는 83(b) 경고문이 대문짝만하게 적혀있습니다), Founder Stock(항상은 아닙니다), early exercise된 스톡옵션등의 경우에나 83(b)가 유의미합니다. You Can’t Make An 83(b) Election With Respect To A Stock Option It is a common misconception, but a Section 83(b) election generally cannot be made with respect to the receipt of a private company stock option. You must exercise the option first and acquire the stock before you can make a Section 83(b) election, and you would only make a Section 83(b) election in that instance if you exercised the option and acquired unvested stock (if the stock acquired on exercise of the stock option was vested, there would be no reason to make a Section 83(b) election). Another common misconception is that Section 83 does not apply to restricted stock that is purchased at fair market value. This is not true. Section 83 applies even to stock that has been purchased at fair market value, if the stock is subject to a substantial risk of forfeiture and received in connection with the performance of services. See this case, Alves v. Commissioner. An 83(b) election has to be filed with the IRS within 30 days of receipt of the property, a copy has to be filed with the tax return of the person making the election, and a copy must be provided to the company. Additional information about making 83(b) Election (also embedded below). I agree to the terms of service Comment
