According to , you have to pay the company for your shares in order to not be at substantial risk of forfeiture . I understand that to mean that you need to both be granted and vested in the equity within the same 30 day period in order for it to qualify for 83b election. The timing doesn't work if your grant vests over a period years, hence the need to early exercise.
> If options, then I've only ever heard of doing an 83b election in concert with early exercise
> The timing doesn't work if your grant vests over a period years, hence the need to early exercise.
Am I being unclear or are people just not reading what I'm writing? Also not sure where these downvotes are coming from. Definitely open to correction, but I've yet to see how it's possible to elect 83b on an option plan with vesting, if you can't / don't opt for early exercise.