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Equity education

An LLC equity plan that requires no cash payment from employees
For companies organized as LLCs taxed as partnerships, there is an equity option for employees that is both non-taxable and requires no cash payment.
What is Rule 701?
Rule 701 allows private companies to issue <$10M in equity to employees with a securities exemption. Learn more about Rule 701 & federal disclosure requirements.
What is equity?
Equity is the portion of a company that is owned by shareholders. We'll guide you through the basics of business equity ownership.
Why 90 days of PTEP isn’t enough—for employees, or for companies
Employees usually have 90 days to buy their options when they leave a job. Learn about the 90-day post-termination exercise period window and why it's changing.
Non-qualified stock options: How NSOs work
Non-qualified stock options (NSOs) are a type of equity compensation that does not qualify for favorable tax treatment. Learn about NSOs and how they work.
What are capital gains?
Capital gains are profits you make from selling a capital asset. Learn the difference between short-term and long-term capital gains and how taxes work for each.