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Startup Legal Mechanics by Carolynn Levy

Startup School by Y Combinator

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What Is an 83 B Election?

An 83 b election is a tax election. If you don't make an election, what happens is your tax on the stock as it vests. The time period from when the 83 e be election, the 30 day period that you have to make the filing, starts from the day that you actually buy the stock. It's not a business day, um, period. And if you miss it, there's really not much you can do about it.

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