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Category: Equity education

What is Form 3921?

If employees exercised incentive stock options (ISOs) last tax year, your company needs to file IRS Form 3921. Companies must file one form per employee, and if they miss the deadline or ignore IRS reminders and fail to file, they could end up paying expensive fines.

What is stock dilution?

Stock dilution, also called equity dilution or share dilution, happens when a company issues additional shares, which reduces the ownership percentage of existing shareholders in

Common stock vs. preferred stock

Common stock and preferred stock both offer different benefits to shareholders. In general, common stock is reserved for employees, while preferred stock is given to investors.

What is a 409A valuation?

Learn everything you need to know about section 409A of the internal revenue code. From what is a 409A valuation to 409A methodologies and process.

What’s new with ASC 820 guidance

Stephanie Wittrock, an ASC 820 expert, hosts a panel explaining what ASC 820 is and what’s changing with the new guidance. Carta offers both self and full-service ASC 820 services to ensure your fund is ready for audit.