Ask HN: Incorporation and 83B election timing prior to funding

I am not yet incorporated, but will be doing so soon.<p>My question is how far in advance of a funding event do I need to incorporate and file an 83B election in order to pay tax upfront when the value is a penny per share?<p>I'm assuming I wish to avoid incorporating as part of a funding event when the valuation may make buying my stock upfront very costly.<p>What are the IRS guidelines for timing between incorporation and funding to avoid the problem? Does it matter if the funding is a convertible note (no valuation set) or for equity?<p>Thanks in advance for your help!<p>- Scott