HomeDefinitionsCompareDebt Section 83(b) ElectionThe financial definition for Section 83(b) Election:A tax filing within 30 days of grant that allows employees granted stock to pay taxes on the grant date instead of on the date restrictions lapse. If an employee files the election, taxes are based on the fair market value on the grant date, with any future appreciation taxed as a capital gain. If the employee does not file an election, taxes are based on the fair market value on the date the restrictions lapse, which will be higher assuming the stock has appreciated in value. Similar MatchesAdverse selectionAdverse selectionRefers to a situation in which sellers have relevant information that buyers lack (or vice versa) about some aspect of product quality. Country selectionCountry selectionA type of active international management that measures the contribution to performance attributable to investing in the better-performing stock markets of the world. Currency selectionCurrency selectionAsset allocation in which the investor chooses among investments denominated in different currencies. Further SuggestionsInspector(s) of ElectionPresidential election cycle theory Security selection Security selection decision Self selection Stock selection Tax status election Click to compare definitions of Section 83(b) Election Click to view definitions beginning se |