by Mike Baker | Apr 28, 2022
So, your company has generated some tokens (presumably offshore) and you want to use them to compensate employees. Common ways to do so include: Restricted Tokens Tokens can be sold or awarded to employees. Since the employee will generally either need to pay for the...
by Mike Baker | Dec 8, 2021
Occasionally a company calls me and asks me about granting a stock award to a service provider in a foreign country. That can be done, though it often involves drafting an international form of stock award agreement, sometimes involves adopting a sub-plan to be...
by Mike Baker | Dec 1, 2021
I am frequently asked whether a new tax code Section 83(b) election is necessary when vested stock is subjected to new vesting restrictions. This revesting most often occurs at a financing. The investors request the revesting to ensure that the founders stick around....
by Mike Baker | Nov 21, 2021
You run a start-up and want to grant stock options. You keep hearing that there are two types, and you want to understand the differences between the two. You’ve come to the right place. The two types of stock options are incentive stock options, commonly referred to...
by Mike Baker | Oct 1, 2021
Those who hold qualified small business stock (QSBS) have dreams at night about selling their shares and receiving the proceeds tax free.[1] Lately, however, I’ve seen a number of stockholders wake up from that dream in a cold sweat. Why? The company is being sold and...
