September 2018

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...

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 has 35,000 employees....