For many executives and employees, equity compensation begins as a relatively small piece of a compensation package and gradually becomes a meaningful part of their overall wealth. As the value of those awards grows, so do the decisions that surround it. When should you exercise an option? Should you hold the shares or diversify? Can
When it comes to equity compensation, when you pay tax can sometimes matter almost as much as how much you pay. Sections 83(b) and 83(i) offer two very different approaches. In simplest terms, a Section 83(b) election says, “tax me now,” while a Section 83(i) election says, “tax me later.” They are not interchangeable, however,
H.R.1, the tax bill that passed in 2025, created a new federally authorized, tax-advantaged investment savings account for eligible minors called Trump Accounts. These new account types are eligible to be opened and may begin receiving contributions on July 4, 2026. Children who are U.S. citizens, have a valid Social Security number and born between