Unrelated. 83b is only if your stock is restricted/at risk of repurchase/vesting. If it is, 83b it obviously, but that is always the case. 83b just means tax me at time of initial grant vs. on every vest at then current market value. It is not tax relief.
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For a new company being incorporated, how does this compare to an 83(b) election in terms of tax-relief benefits?
Unrelated. 83b is only if your stock is restricted/at risk of repurchase/vesting. If it is, 83b it obviously, but that is always the case. 83b just means tax me at time of initial grant vs. on every vest at then current market value. It is not tax relief.