Single-Member LLC and 83(b) Election

Mar 16, 2009 2 Replies

I recently established an LLC in New York State with me as the only Member (Single-Member LLC). Is there any reason for me to file an 83 (b) election or would that not apply in my situation? Thanks very much.


I can't think of one, given that 83(b) applies usually to a grant of restricted stock, and an LLC doesn't usually have stock, and even if it is treated as a corporation and there is stock, a single-shareholder corporation would not have restricted stock.

I'm open to other opinions though...

S.

Based on my research, that is what I have found as well, but I wanted to ask around to be safe. Thanks very much for your thoughts.

Join the Discussion

Have something to add? Share your thoughts — no account required.

Didn't find your answer?

Ask the community — no account required