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A recent IRS private letter ruling (PLR 200212021) is a reminder that the circumstances under
which an Internal Revenue Code section 83(b) election can be revoked are narrow.
IRS Issues Guidance on New Section 83(i)
Practical Implications of Section 83(i) Option and RSU Tax Deferral
SEC Fines Private Company in First Enforcement Action from Rule ...
New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...
Major US Tax Reform Will Impact Stock Compensation
Tax Reform Brings Changes to Executive Compensation Landscape
Tax Cuts and Jobs Act Expected to Come into Effect in 2018