> So the vast majority of startup employees don't have the fancy tax-avoiding scheme that founders and investors have. Investors never have vesting on their sh

> So the vast majority of startup employees don't have the fancy tax-avoiding scheme that founders and investors have. Investors never have vesting on their shares so 83(b) has nothing to do with the preferred stock investors receive. Founders of course do often have vesting and can benefit from filing an 83(b).