Cluster: Startup fundamentals

General

Startup
Dilution

Equity

Equity compensation
Convertible note
Preferred stock
Common stock
Founder preferred stock
Cap table
Warrant
Stock options
Advisory shares
Restricted Stock Unit (RSUs)
Restricted stock award
Options pool
Options pool shuffle
Outstanding shares
Liquidation overhang
Liquidation preference
Exercise options
Exercise window
Acceleration
Vesting
Vesting period
Vesting schedule
Vesting cliff
Single Trigger Acceleration
Double Trigger Acceleration
Phantom Stock
Stock Appreciation Rights
Incentive stock option (ISOs)
Nonstatutory stock options (NSOs)
Early exercise
Cashless exercise

Tax

Internal Revenue Code section 409a
Alternative Minimum Tax
Ordinary Income tax
Employment taxes
Long-term capital gains
Short-term capital gains
83(b) election
409a

Startup stages

Pre-Seed
Seed
Series A
Series B
Series C
Series D
Series E
IPO

Funding

Bootstrapping
Venture capital
Angel investor
Startup incubator
Crowdfunding
Term sheet
Secondary offering

Legal

Founder/Advisor Standard Template (FAST)

Benefits

401k