Section 83(i) Election
Stock plan participants of privately held companies (excluding the CEO, CFO, one-percent owners, and top four highest compensated individuals) can elect to defer tax on certain equity grants
The TCJA established a new election for certain stock plan participants to defer tax on certain equity grants to the earlier of:
The election is available only if the employer is a non–publicly traded company. In addition, the CEO, CFO, one-percent owners, and top four highest compensated individuals are also excluded from making the election.