Section 409A of the Internal Revenue Code regulates non-qualified deferred compensation agreements between a corporation (a “service recipient”) and its employees, contractors, board members, etc. (“service providers”). In this article, we’ll take a closer look at IRC 409, it’s history,…
Capitalization tables—”cap tables” for those who don’t have time for extra syllables—map the balance of power in a company. If org charts are about people power, cap tables are about money power. In simplest terms, they track how ownership of…
Can we be real? Let’s not waste time listing everything startups could be doing to more effectively manage their cap tables. That’s a long list. But what about the things you should be doing; the things you need to be…
