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Qualified Equity Grant
A grant of nonqualified stock options (NQSOs) or restricted stock units (RSUs) made by a privately held company under IRC Section 83(i), created in 2018 by the Tax Cuts & Jobs Act. Under Section 83(i), an employee who receives a qualified equity grant can defer for federal tax purposes the income from the NQSO exercise or RSU vesting for five years, as long as the company's equity awards meet certain conditions. For details, see the related article on this website.
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