[pmiller2]

Aren't 83(b) elections only really available to founders, though?

[yojo]

No, it's at the discretion of the company. I asked for an 83(b) option at a 10 person startup I worked at and the CEO made it happen. The startup still went under so it didn't matter in the end, but management definitely did what they could for the employees.

[morgante]

Early employees (<25) can often negotiate them as well. I've done 83(b) at every startup I joined.