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Melinda was given a 20 percent interest in her employer corporation, Huebscher,

ID: 2475697 • Letter: M

Question

Melinda was given a 20 percent interest in her employer corporation, Huebscher, Inc. The 20% interest worth $300,000, was received for past, present and future services. The stock was restricted, in that she could not transfer the interest unless she is employed for 5 years when the stock is expected to be worth $500,000. Which of the following is false? If the 83(b) election is made, Melinda will report income of $300,000 immediately. Under the general rule, Melinda will have income estimated to be $500,000 in five years Huebscher, Inc, gets a deduction in the amount and time that Melinda reports income. If Melinda fails to work the full 5 years, she is entitled to a loss deduction equal to her basis in her stock.

Explanation / Answer

ANS;

if the 83 (b) election is made melinda will report income of $ 300,000 immediately