Weighing the Pros and Cons of an 83(b) Election

Weighing the Pros and Cons of an 83(b) Election

Filing a 83(b) election tax form is beneficial for taxpayers that expect the value of certain stocks and securities to increase. If this step is taken and performed properly, employees and startup founders can pay taxes on the total fair market value of restricted...

EMPLOYEE STOCK PURCHASE PLAN (ESPP)

Appraisal Economics has determined the fair value of an employee stock purchase plan (ESPP), for financial reporting under ASC 718 for a publicly traded real estate investment trust (REIT). The purchase price under the Type B plan was established as a 15 percent...