This note summarizes key legal and tax issues that founders should consider as they contemplate an equity split and ownership structure. Specific issues covered include: why founders should not delay splitting the equity, and whether they should involve an attorney or accountant when they do; the importance of considering intellectual property (IP) issues when splitting the equity and the need to do so consistent with Section 351 of the Internal Revenue Code; and the need to make timely and valid Section 83(b) elections if the founders adopt vesting as part of the equity split.

【書誌情報】

ページ数：15ページ

サイズ：A4

商品番号：HBSP-809110

発行日：2009/2/4

登録日：2011/7/29