Section 83(b) Elections: What Startup Founders and Employees Need to Know
The Section 83(b) election is a provision in the U.S.
The Section 83(b) election is a provision in the U.S.
Choosing the wrong entity structure can cost startup founders millions. Only C-corporations can issue Qualified Small Business Stock (QSBS) under Section 1202. Here’s why that matters — and how to preserve your shot at the $15 million tax exclusion.
Disclaimer: This post is for informational purposes only and does not constitute legal or tax advice.
Seattle startup lawyer outlines QSBS redemption issues and 2025 OBBBA updates to Section 1202: new asset cap, partial exclusions & updated holding periods.