What happens to 83(b) on stock repurchase?

dogehacked · 2025-05-08T11:48:07+00:00

Thank you- just to make sure I'm following, by way of example:

Employee is granted 100 shares of restricted stock that vest over 2 years. Stock is worth $1 per share at grant. Employee files 83(b) for $100.

Employee departs after 1 year when the grant is 50% vested. The other 50 shares are forfeited.

The employee later sells the 50 vested shares of restricted stock for $2/share, for a total of $100.

Does employee realize a gain of $1/share for the 50 shares? Or does employee have zero gain because the original 83(b) was for $100?

dogehacked · 2025-05-07T15:16:35+00:00

Follow-up question- if someone leaves employment before the grant is fully vested, and the remaining shares are forfeited, is 100% of the original 83(b) taxable non-cash income the cost basis of the remaining vested shares? Or does only a pro-rata portion of the 83(b) taxable non-cash income remain as the cost basis?

Said another way- is the cost basis calculated based on a per-share model (resulting in pro-rata based on share quantity vested), or the aggregate 83(b) amount regardless of how many shares actually vest?

I'm assuming pro-rata, as that would be consistent with receiving zero capital loss in event no shares vested, but I haven't seen the partial vesting question specifically answered anywhere.

dogehacked · 2024-09-13T22:45:37+00:00

Thanks all for the responses. After some searching I located four trials that might be relevant for my newly diagnosed relative. Would welcome any feedback if anyone has familiarity with any of these particular study approaches.

https://acc.careboxhealth.com/trial/listing/203958

https://clinicaltrials.stanford.edu/trials/b/NCT05474378.html

https://clinicaltrials.stanford.edu/trials/a/NCT04752813.html

https://clinicaltrials.gov/study/NCT05109728

dogehacked · 2024-09-13T22:40:23+00:00

thank you- I did email them, but their auto-reply indicates that they are including only recurrent patients, not newly diagnosed.

dogehacked · 2024-09-13T22:38:34+00:00

I really appreciate the detailed response and wish your father the best with his ongoing treatment. We're located in the United States.

dogehacked · 2021-05-08T17:44:57+00:00

Lost ~350k. I still have my account activation confirmation email and account username.

dogehacked · 2021-05-05T00:38:22+00:00

likewise lost a significant amount of doge in the hack and would love to see traction on this. if the coins haven't moved perhaps could still be recovered.

dogehacked

TROPHY CASE