Since this post in 2013, the major change in the US is the addition of 83(i) [1]. At least that way, folks who believe the stock will be liquid within 5 years,

Since this post in 2013, the major change in the US is the addition of 83(i) [1]. At least that way, folks who believe the stock will be liquid within 5 years, but don’t want to wait can exercise, defer taxes, change jobs and see how it goes. As the article says though: > And, as in any option exercise, paying the exercise price itself is an investment risk and having a tax-deferred exercise does not make the exercise risk-free. [1] http://stockoptioncounsel.com/blog/tax-deferred-option-exercises-under-the-new-section-83i-tax-cuts-and-jobs-act-of-2017 http://stockoptioncounsel.com/blog/tax-deferred-option-exerc...