Must you file your 83(b) within 30 days of company formation or within 30 days of operating agreement execution?

An 83(b) election, that is an election to treat as income in the current year the fair market value of restricted stock or units, MUST be made within 30 days of the restricted stock or units being issued. You'll have to check your documents and see on what date the restricted units are/were deemed issued. You have 30 days from that date to make the election. You may want to ask whomever drafted the agreements for you.