The section on options doesn&#x27;t mention early excercising and 83(b)s. I thought it was commonplace to allow options to be exercised before vesting, at a nominal valuation. File your 83(b), and then any increase in value of your options are not considered capital gains; you just pay tax on the final amount that you sell the shares for.<p>Is this an omission in the post, or is the early exercise option less common than I thought?