In July 2025, the Internal Revenue Service (IRS) modernized the process used to file elections under Section 83(b) of the Internal Revenue Code of 1986 (“Section 83(b)” and “83(b) elections”) by ...
Following the recent release of a standardized form for Section 83(b) elections (Form 15620), the Internal Revenue Service (IRS) will allow service providers to file their Section 83(b) elections ...