83(b) Election. The Recipient may make an election to include in gross income in the year of transfer the fair market value of the LTIP Units granted hereunder in accordance with Section 83(b) of the Code.
Appears in 6 contracts
Samples: Ltip Unit Agreement (Aimco OP L.P.), Ltip Unit Agreement (Aimco OP L.P.), Ltip Unit Agreement (Aimco OP L.P.)
83(b) Election. The Recipient recipient may make an election to include in gross income in the year of transfer the fair market value of the Restricted LTIP Units granted hereunder in accordance with Section 83(b) of the Code.
Appears in 3 contracts
Samples: Ltip Unit Agreement (Apartment Income REIT Corp.), Ltip Unit Agreement (Aimco Properties L.P.), Ltip Unit Agreement (Aimco Properties L.P.)
83(b) Election. The Recipient You may make an election to include in gross income in the year of transfer the fair market value of the LTIP Units granted hereunder in accordance with Section 83(b) of the CodeCode by completing the form attached hereto as Exhibit C and filing such form with the Internal Revenue Service.
Appears in 1 contract
Samples: Performance Based Ltip Unit Award Agreement (CyrusOne Inc.)
83(b) Election. The Recipient You may make an election to include in gross income in the year of transfer the fair market value of the LTIP Units granted hereunder hereunder, in accordance with Section 83(b) of the Code, by completing the form attached hereto as Exhibit B and filing such form with the Internal Revenue Service.
Appears in 1 contract
Samples: Time Based Ltip Unit Award Agreement (CyrusOne Inc.)
