HMWC CPAs and Business Advisors

Curtis Campbell article in OCBJ – “Restricted stock: Should you pay tax now or later?”

Curtis Campbell, HMWC partner, recently published an article in the Orange County Business Journal, “Restricted stock: Should you pay tax now or later?


For companies involved in mergers and acquisitions, equity-based compensation is a powerful tool for retaining, as well as attracting, executives and other key employees. If you receive an award of restricted stock or purchase shares subject to vesting, consider making an election under Internal Revenue Code Section 83(b) to accelerate taxable income associated with the stock.