There are numerous reasons you might consider selling your business – it could be that retirement beckons, your business has reached its growth limit under current management or financial constraints, or an exit opportunity knocks. Whichever the case may be, before moving forward with a sale, it is important that you understand what your business
Alan Rubin
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Section 83(b) Elections Add Value to Equity Grants
By Alan Rubin & Joseph B. Doll on
Contractors, advisers, and employees (collectively, “Service Providers”) who receive property that is non-transferrable or subject to a substantial risk of forfeiture must generally defer their income recognition until those conditions no longer apply. However, due to the potential appreciation in the property (for example, in value of start-up equity) the ordinary income ultimately recognized could…