Earlier this month, the Internal Revenue Service (“IRS”) released Form 15620, which is an approved IRS form for making Internal Revenue Code (“Code”) Section 83(b) elections. By way of background, Code Section 83(b) provides taxpayers with the ability to include the fair market value of nonvested property over the
Nicholas LaSpina
Nicholas LaSpina is a partner in the Tax Department and a member of the employee Benefits & Executive Compensation Group.
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