Knowledge

Defining the rule Under IRC Section 422(d), the total fair market value of stock related to ISOs that become exercisable for an individual employee for the first time within a calendar year under all plans may not exceed $100,000. (1)General rule. An option that otherwise qualifies as an...

Co-authored with Ryan Janssen – tech investor & entrepreneur. Intro: What’s Your Entrepreneurial Story? VC: “So tell us about your company.  Why can you sell used bicycles better than eBay?” CEO: “We have a better product.  Just look at our sweet product demo!” VC: “That is great.  But eBay...

We frequently field questions from startup executives who are considering selling Common Shares in Secondary Transactions. Exchanges do exist to trade equity securities in private companies are traded, but the most common Secondary Sales of Common Stock we review come in the following forms: 1. Direct...