Section 83(b) Election
The 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.
Adverse selectionAdverse selection
Refers to a situation in which sellers have relevant information that buyers lack (or vice versa) about some aspect of product quality.
Country selectionCountry selection
A 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 selection
Asset allocation in which the investor chooses among investments denominated in different currencies.
Further Suggestions Inspector(s) of Election
Presidential election cycle theory
Security selection decision
Tax status election
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