Vesting Schedule Construction and Founder Equity Repurchase Terms
Vesting schedule construction establishes equity accrual terms while repurchase provisions grant the company rights to buy back unvested cofounder shares upon separation.
Resolving Interpersonal Tax Liabilities Arising From Retrospective Equity Restriction And Repurchase Terms
Retroactive equity restrictions trigger phantom ordinary income taxes; resolving the resulting interpersonal debt requires contractual entity indemnification or market value buybacks.
Structuring Co-Founder Vesting Schedules and Intellectual Property Assignment Terms
Vesting schedules release founder shares over elapsed service time, while intellectual property assignments transfer invention ownership directly to the entity.