At what point does an employer normally receive a tax deduction for a restricted stock plan?
a) the year in which the property becomes substantially vested
b) two years following a Section 83(b) election
c) when the employee sells stock purchased under the plan
d) when the employee purchases stock under the plan
a) the year in which the property becomes substantially vested
b) two years following a Section 83(b) election
c) when the employee sells stock purchased under the plan
d) when the employee purchases stock under the plan