Election Form. TO: Internal Revenue Service Center [Address where the employee files his or her personal income tax return] The undersigned taxpayer hereby elects, pursuant to § 83(b) of the Internal Revenue Code of 1986, as amended, to include in gross income as compensation for services the excess (if any) of the fair market value of the shares described below over the amount paid for those shares.
Appears in 4 contracts
Samples: Restricted Stock Award Agreement (Banner Corp), Restricted Stock Award Agreement (Timberland Bancorp Inc), Restricted Stock Award Agreement (Banner Corp)