The Special § 83(b) Election (I

Multiple Choice

The special § 83(b) election (i.e., where income is taxed in the year of the grant) with respect to a restricted stock plan may be advantageous in which of the following situations?

A) The employer is an unstable company.
B) The bargain element is relatively small.
C) A minimum amount of appreciation is expected in the future.
D) The restriction probably will not be satisfied.
E) None of these.