1Restricted Stock Units “RSUs”, while often granted, cannot be part of an 83(b) election.
2Restricted stock awards are distinguished from stock held by a control person, an affiliate or stock that is not publicly registered, which is also referred to as restricted stock, the sale of which is governed by SEC rules.
3In 2021, there was a proposal to increase capital gain rates for high income taxpayers. Future capital gains rates could be higher than current rate.
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