Assertion: election | /r/HasProperty | filed
Facets:
Source sentences:
text: Assuming you paid nothing for your restricted stock, you will be taxed on the value of your restricted stock as determined at grant (if a Section 83(b) election is filed), or at vesting (if no Section 83(b) election is filed), in each case at the applicable ordinary income tax rate.
text: You simply check the appropriate box, specify the date that the election is to be effective, sign and file the form.
text: if a Section 83(b) election is filed), or more than one year from the date of vesting (if no Section 83(b) election is filed), the additional gain will be taxed at the applicable long-term capital gains rate.