The main difference between a company like Amazon and a smaller startup is that Amazon grants RSUs whereas a smaller startup will grant options. The value of op

The main difference between a company like Amazon and a smaller startup is that Amazon grants RSUs whereas a smaller startup will grant options. The value of options is the (current price - strike price), which will be close to 0 at the grant date. So you can do an 83b election and owe nothing at both grant and vest time.