i am considering a new job that will include equity compensation in the form of restricted stock awards with a monthly vesting schedule. this is early in the company and the total value of all 'my' shares is 'negligible' based on the 409a valuation. i intend to make an 83b election and expect to pay regular income tax on the 'negligible' value of all not-yet-vested shares.
my understanding is that future tax implications consist only of my selling of the shares and the according capital gains taxes owed after the sale. i have not researched the details but i am aware that capital gains taxes vary depending on whether i hold the shares for less than a year or more than a year. are there other tax implications i should be aware of?
i know that with other situations, such as not electing 83b, stock options, etc, that there can be other issues like the AMT trap, owing tax at vesting without the ability to sell the shares yet, etc. i am just looking to confirm that my rsa compensation with immediate 83b filing should not have such surprises later.
thanks for your time and thoughts.
cheers,
-kyle
