Disclaimer

Last updated: 2026-06-12

No financial, investment, tax or legal advice

ShareBased is an independent publisher of educational content about share-based compensation. Nothing on this site constitutes financial advice, investment advice, tax advice, accounting advice or legal advice, and nothing is an offer, recommendation or solicitation to buy or sell any security. We are not a law firm, accountancy firm, broker-dealer or registered investment adviser, and no content creates a professional-client relationship.

General information only

Content is written for a general audience and cannot account for your circumstances. Worked examples are illustrative simplifications. Tax outcomes depend on facts we cannot know — your income, residency, filing status, plan documents, dates and more.

Jurisdictions and currency of information

US guides describe federal rules (with occasional state notes) and UK guides describe UK rules, each as of the tax years stated in the guide. Rates, thresholds, reliefs and deadlines change — sometimes mid-year. Always verify current figures with the IRS or HMRC and read your own plan documents, which always override general descriptions.

Your responsibility

Before making decisions about exercising, selling, elections (such as 83(b) or Section 431), filings or anything with deadlines, consult a qualified professional licensed in your jurisdiction. Decisions made in reliance on this site are made at your own risk, and ShareBased accepts no liability for losses, penalties or missed deadlines arising from such reliance.

Affiliate relationships

Some outbound links are affiliate links (see our affiliate disclosure). Affiliate status never determines editorial content.

Questions about this policy: hello@sharebased.com.