Yes. The primary reason would be the obvious one: if the company is less valuable in the future (there are many reasons this could be true, even if it grows), or fails (bankruptcy), you’ve prepaid taxes that would otherwise not be due (and there is no recourse).
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In a profits interest where the taxes due are zero, it probably is required to make the 83b election, and as far as I can see there is no downside (though a profits interest can come with other downsides).