While many startup companies give stock options to employees, others give restricted stock to its founders and some employees.  “Restricted stock” is stock that is granted to a stockholder, but that is restricted because it cannot be transferred or sold

Filing an 83(b) election for beneficial tax purposes (as explained here ) requires (1) that you own securities and (2) that those securities are subject to restrictions that cause a substantial risk of forfeiture. When you receive stock options , you