83b Election and Stock Options

The video tutorial explains stock options, focusing on their definition, value, and use in startups. It covers the concept of vesting, tax implications under IRC 83 A, and the benefits of making an IRC 83 B election. The tutorial highlights how stock options can be a valuable part of employee compensation, especially in startups, and discusses the timing of tax liabilities related to stock options.

What is a stock option and how does it function?

Explain the concept of strike price in stock options.

What are the tax implications when exercising a stock option?

Describe the vesting process of stock options.

What is the significance of Subsection 83 A in relation to stock options?

How does the 83 B election benefit employees receiving stock options?

What steps must an employee take to recognize the value of stock options immediately?