Update communications.md (#33141)

Added 83(b) election process to the handbook.

# Checklist for submitter

If some of the following don't apply, delete the relevant line.

- [ ] Changes file added for user-visible changes in `changes/`,
`orbit/changes/` or `ee/fleetd-chrome/changes`.
See [Changes
files](https://github.com/fleetdm/fleet/blob/main/docs/Contributing/guides/committing-changes.md#changes-files)
for more information.

- [ ] Input data is properly validated, `SELECT *` is avoided, SQL
injection is prevented (using placeholders for values in statements)
- [ ] If paths of existing endpoints are modified without backwards
compatibility, checked the frontend/CLI for any necessary changes

## Testing

- [ ] Added/updated automated tests
- [ ] Where appropriate, [automated tests simulate multiple hosts and
test for host
isolation](https://github.com/fleetdm/fleet/blob/main/docs/Contributing/reference/patterns-backend.md#unit-testing)
(updates to one hosts's records do not affect another)

- [ ] QA'd all new/changed functionality manually

For unreleased bug fixes in a release candidate, one of:

- [ ] Confirmed that the fix is not expected to adversely impact load
test results
- [ ] Alerted the release DRI if additional load testing is needed

## Database migrations

- [ ] Checked table schema to confirm autoupdate
- [ ] Checked schema for all modified table for columns that will
auto-update timestamps during migration.
- [ ] Confirmed that updating the timestamps is acceptable, and will not
cause unwanted side effects.
- [ ] Ensured the correct collation is explicitly set for character
columns (`COLLATE utf8mb4_unicode_ci`).

## New Fleet configuration settings

- [ ] Setting(s) is/are explicitly excluded from GitOps

If you didn't check the box above, follow this checklist for
GitOps-enabled settings:

- [ ] Verified that the setting is exported via `fleetctl
generate-gitops`
- [ ] Verified the setting is documented in a separate PR to [the GitOps
documentation](https://github.com/fleetdm/fleet/blob/main/docs/Configuration/yaml-files.md#L485)
- [ ] Verified that the setting is cleared on the server if it is not
supplied in a YAML file (or that it is documented as being optional)
- [ ] Verified that any relevant UI is disabled when GitOps mode is
enabled

## fleetd/orbit/Fleet Desktop

- [ ] Verified compatibility with the latest released version of Fleet
(see [Must
rule](https://github.com/fleetdm/fleet/blob/main/docs/Contributing/workflows/fleetd-development-and-release-strategy.md))
- [ ] If the change applies to only one platform, confirmed that
`runtime.GOOS` is used as needed to isolate changes
- [ ] Verified that fleetd runs on macOS, Linux and Windows
- [ ] Verified auto-update works from the released version of component
to the new version (see [tools/tuf/test](../tools/tuf/test/README.md))

---------

Co-authored-by: Sam Pfluger <108141731+Sampfluger88@users.noreply.github.com>

handbook/company/communications.md

@@ -825,7 +825,7 @@ Fleet gives new parents six weeks of paid leave. After six weeks, if you don't f
 
 ### Retirement contributions
 
-**US based team members:** Starting August 2023, Fleet offers the ability for US based team members to contribute to a 401(k) retirement plan directly from their salary. Team members will be auto-enrolled in our plan with Guideline at a default 3% contribution unless they opt out or change their contribution amount within 30 days of commencement. Auto-enrolled employee’s contributions will increase by 1% every year, on January 1, until 10% is reached. Fleet currently does not match any contributions made by team members to 401(k) plans.
+**US-based team members:** Starting August 2023, Fleet offers the ability for US-based team members to contribute to a 401(k) retirement plan directly from their salary. Team members will be auto-enrolled in our plan with Guideline at a default 3% contribution unless they opt out or change their contribution amount within 30 days of commencement. Auto-enrolled employees' contributions will increase by 1% every year, on January 1, until 10% is reached. Fleet currently does not match any contributions made by team members to 401(k) plans.
 
 **Non-US team members**: Fleet meets the relevant country's retirement contribution requirements for team members outside the US.
 
@@ -862,6 +862,10 @@ Fleet uses Carta to manage its cap table. Fleet option holders can [exercise sha
 > FYI: You can calculate the "Taxable Income" by subtracting the exercised or "strike" price from the "Fair Market Value" of shares at the time of exercise. 
 > I.e. _"Fair Market Value" of shares at time of exercise_ - _strike price_ =  "*Taxable income*"
 
+As a US Fleetie, if you choose to "early exercise" your unvested options, you will need to file an 83(b) election within 30days of receiving the shares post exercise. As part of your exercise, Carta automatically generates the 83(b) election form when an option with early exercise enabled is issued. A tab for the 83(b) form will appear as soon as you decide to early exercise their option. This feature allows eligible U.S.-based equity holders to elect to be taxed at the time of grant rather than at the time of vesting. Additionally, Carta sends an email with instructions when a qualifying grant is accepted or an option is exercised. You can also access a pre-filled 83(b) election form directly within the platform.
+
+> Please note that the form must be printed, signed, and mailed to the IRS within 30 days of the grant date. You should also upload a signed copy to the platform for record-keeping purposes. Check out [how to track 83(b) election filings for early exercised option grants](https://support.carta.com/kb/guide/en/how-to-track-83-b-election-filings-for-early-exercised-option-grants-bZaiinjNng/Steps/3835066) for further guidance.
+
 - For *Fleeties who are non-US tax residents*, please follow the instructions on this [page](https://support.carta.com/kb/guide/en/how-to-exercise-your-options-on-carta-wTFnzZVVFs/Steps/3763569,3781094,3780904) to exercise your options