[tdiggity]

I think he means 83b early exercise: https://www.esofund.com/blog/early-exercise-options-83b-elec...

Extremely beneficial when paired with QSBS and liquidity.

[JumpCrisscross]

Does anyone restrict 83b elections? Is that even allowed?

[molsongolden]

Not a restriction of the 83b election but a restriction of when you can exercise. Without early exercise you are stuck exercising as you vest so there’s more likely to be a taxable spread between your option strike price and the value of the stock. With early exercise you are exercising and making the 83b election when there’s no taxable spread.

[stanleydrew]

What would this even look like? An 83b election is something I file with the IRS. Are you suggesting a company might have me sign a contract committing me to not file an 83b election?

How would they ever find out if I did file, and why would they care?

[dilyevsky]

Ive seen it restricted so yes