83b additions

[mrmcd]

Added some content re: 83(b) elections.

• Added a paragraph explaining the LTCG holding period starts when the 83b election is made, not when the stock vests.
• Also added some notes about cost basis for LTCG calculations.
• Added a simple example showing how it can save money.
• Added an important paragraph explaining that the tax paid for an 83(b) election will NOT be refunded if the shares are forfeited or decrease in value, company goes belly up, etc.

I'm not a professional tax person or anything, I'm mostly basing this on educational materials given to me by my company explaining 83b for our own restricted stock awards, plus various online resources / googling. If there's someone with a more expect level experience that wants to double check this that would be great.

[jlevy]

This seems like a helpful addition -- thanks! I'm good to merge it but would be great if one or two people with professional tax expertise could review this too.

[mikeatlas]

It's worth asking on http://money.stackexchange.com for specific clarifications or if anything you wrote is presently correct or incorrect.

[vasco3]

these examples with numbers help a lot