All Content

Vesting Calculator for Restricted Stock and Stock Options

Options and restricted stock in a startup are subject to vesting. This is done to associate the rewards of equity ownership with the time and effort put into creating value for the company.

Although vesting schedules can be infinitely flexible in theory, in practice they don’t vary that much. You’ll find that the majority of option plans and restricted stock agreements are identical in meaning and vary slightly with how vesting is structured. Most vesting schedules have the following parameters:

Vesting period. This is the expected period for full vesting. It is typically 4 years (48mos) in the case of
. . . → Read More: Vesting Calculator for Restricted Stock and Stock Options

Splitting the Founders Stock — Amount Depends on Contribution

One of the first tough decisions that have to make is how to allocate or split the equity among co-founders. The easy answer of splitting it equally among all co-founders, since there is minimal value at that point, is usually the worst possible answer, and often results in a later startup failure due to an obvious inequity.

Another common “failure to start” situation I see is one where the “idea person” insists that the idea is 90% of the value (and 90% of the equity). In the real world, the A startup is all about “execution” – meaning the equity
. . . → Read More: Splitting the Founders Stock — Amount Depends on Contribution

What is an 83(b) election? Restricted Stock Implications: Startup Company Lawyer

Failing to make a timely 83(b) election with the IRS is something that could lead to disastrous tax consequences for a startup company founder or emp
. . . → Read More: What is an 83(b) election? Restricted Stock Implications: Startup Company Lawyer

Ask the Wizard: Restricted Stock vs. Options

When would you issue restricted stock instead of options? In a startup, one time that you might do this is very early on for a few executives or very
. . . → Read More: Ask the Wizard: Restricted Stock vs. Options

Restricted Stock Better Than Stock Options

Many companies are concerned by the Financial Accounting Standards Board (FASB) recommendation that stock options be shown on the company’s expense
. . . → Read More: Restricted Stock Better Than Stock Options

Restricted Stock FAQ

Question: What is restricted stock?
Answer: Stock is ownership of a company. When that stock has limitations on it, it is said to be restricted.

. . . → Read More: Restricted Stock FAQ

Restricted stock: The solution for underwater options

An increasing number of venture-backed technology-based companies are beginning to issue restricted stock to employees, instead of stock options. Thi
. . . → Read More: Restricted stock: The solution for underwater options



Category