For founders and early employees, equity compensation is often their largest and most complex personal asset. As company value scales and a liquidity event approaches, the planning window narrows. Decisions made before a liquidity event is underway dictate the ultimate after-tax outcome. Below, the key planning decisions are addressed, including choosing the right equity compensation vehicle and timing of exercise of such options, managing qualified small business stock (QSBS), Sec. 83(b) elections, and state tax exposure.

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Fuente: Andersen