#startup
Основно счетоводно и финансово ръководство за основатели на стартъпи
A 409A valuation is the IRS-recognized appraisal that sets the strike price on every option grant. Without one, founders risk 20% federal excise penalties, premium interest, and California's 5% piggyback tax — all falling on the employee.
Дяловете в печалбата позволяват на LLC да предоставят дялове на доставчици на услуги без данъци съгласно IRS Rev Proc 93-27.
A working guide to Rollover as Business Startup (ROBS) arrangements — the five required steps, why only a C corporation qualifies, the Form 5500 and prohibited-transaction rules, IRS-documented failure rates, and when alternatives like SBA loans or 401(k) participant loans make more sense.
ASC 718 requires startups to recognize the grant-date fair value of equity awards as compensation expense over the vesting period, even when no cash changes hands. This guide covers measurement, recognition, forfeitures, modifications, disclosures, and the audit pitfalls that derail funding rounds.
A SAFE is a contract granting future equity with no maturity or interest, while a convertible note is a loan with 4–8% interest and an 18–24 month maturity that becomes due if no priced round closes — and Y Combinator's 2018 post-money SAFE locks each investor's ownership at Investment ÷ Cap, dilution that hits founders, not prior SAFE holders.
ASC 350-40 (350/40) капитализиране-срещу-разход в една таблица: разход за подготвителния етап, капитализиране за разработката, разход за следвнедряването — плюс ASU 2025-06.
A Section 83(b) election lets founders and early employees pay ordinary income tax on the grant-date value of restricted stock instead of on each vesting tranche, shifting future appreciation into long-term capital gains. The 30-day filing window is absolute and starts on the actual transfer date.
Incentive Stock Options and Non-Qualified Stock Options trigger taxes at different events and rates. This guide covers the AMT trap, qualifying vs. disqualifying dispositions, the $100,000 ISO vesting limit, and eight strategies tech workers use to lower the tax bill on equity compensation.
A 2026 guide to Section 1202 QSBS for founders, early employees, and angel investors — eligibility tests, the new $15M cap and tiered holding periods under OBBBA, stacking with non-grantor trusts, state conformity gaps in California and Pennsylvania, and how to claim the exclusion on Form 8949.
Section 1244 of the Internal Revenue Code lets qualifying small business stock losses be deducted as ordinary losses up to $50,000 per year for single filers and $100,000 for joint filers, bypassing the $3,000 annual cap on capital losses. This guide covers the corporate and shareholder requirements, how to claim the loss on Form 4797, and the documentation traps that disqualify ordinary-loss claims.
A practical guide to managing a startup cap table from incorporation to exit — covering SAFEs, priced rounds, option pool sizing, 409A valuations, vesting mechanics, dilution math, and the diligence-ready habits that prevent costly equity surprises.
Section 41 lets qualified small businesses offset up to $500,000 of annual payroll taxes with the federal R&D credit. This guide covers the four-part qualification test, qualifying wages and cloud spend, the QSB election on Form 6765, and what OBBBA changed for 2025 and 2026 filings.
