Self-Serve tier

Audit IRC §1202 Qualified Small Business Stock (QSBS) eligibility + 5-year hold + greater-of $10M / 10× basis cap. Embedded original-issuance test, $50M aggregate-asset test, qualified-trade-or-business test (excluded-services list), 5-year hold computation, §1045 rollover, AMT p

Audit IRC §1244 small-business-corporation stock for ordinary-loss treatment (not capital loss). Embedded $1M aggregate-capitalization cap, $50K ($100K MFJ) annual ordinary-loss limit, original-issuance / domestic-corp / 5-year gross-receipts active-business test, and §165 worthl

Audit IRC §409A violation exposure on founder deferred-comp / discounted-options / nonqualified plans. Embedded 20% federal additional tax (§409A(a)(1)(B)(i)(II)) + premium-interest §409A(a)(1)(B)(i)(I) + CA 5% state piggyback (Cal. Rev. & Tax §17501.5) + IRS Notice 2008-113 / 20

Audit IRC §409A valuation currency for option pricing. Embedded 12-month staleness rule per Treas. Reg. §1.409A-1(b)(5)(iv)(B), three safe-harbor methods (independent appraisal / illiquid-startup formula / written-method), material-event triggers (financing, acquisition, change i

Audit founder Confidential Information & Invention Assignment Agreement (CIIA / PIIA / IPAA) including state-mandated carve-outs. Embedded 9-state employee-invention-rights map (CA Lab §2870, DE 19 §805, IL 765 ILCS 1060/2, KS 44-130, MN 181.78, NC 66-57.1, UT 34-39-3, WA 49.44.1

Audit founder pre-incorporation IP transfer to newco. Embedded contribution-of-property §351 path, written-assignment-of-record requirement (35 USC §261), university / employer prior-rights audit, Bayh-Dole §200-§212 federally-funded carve-out (35 USC §200 et seq.), and Stanford

Audit ISO $100K-per-year first-exercisable limitation under IRC §422(d) and Treas. Reg. §1.422-4. Embedded order-of-grant rule, FMV-at-grant valuation, partial-grant carve-over to NSO treatment, multi-grant aggregation across plans / parents / subs, and reporting on Form 3921 vs

Convert LLC (or LP) to Delaware C-corp via §368(a)(1)(F) reorganization or §351 contribution path. Embedded F-reorg requirements per Treas. Reg. §1.368-2(m) + Rev. Rul. 2008-18 (S-corp F-reorg with QSub election), §1202 5-year-clock reset on conversion, and statutory-conversion v

Audit founder transfer restrictions in NVCA-style ROFR / co-sale + drag-along + tag-along provisions. Embedded NVCA Right of First Refusal & Co-Sale Agreement structure, drag-along majority threshold (50/50, 60/40, 66.67/33.33), DGCL §202 enforceability, fiduciary-out doctrine (O

Audit secondary tender / liquidity program for founders + employees under SEC Rule 701 + 12-month integration. Embedded 17 CFR §230.701 caps (greater of $1M / 15% total assets / 15% outstanding class), $10M enhanced-disclosure threshold, post-IPO Form S-8 transition, Rule 144 aff

Audit founder spousal-consent execution for stock + option grants in community-property states. Embedded 9-CP-state map (AZ / CA / ID / LA / NV / NM / TX / WA / WI), characterization rules, NVCA spousal-consent form mechanics, divorce-risk audit, and prenup / postnup interaction.

Audit founder restricted-stock vesting schedule + cliff + change-of-control acceleration. Embedded NVCA 4-yr/1-yr-cliff baseline, single-trigger vs double-trigger drafting comparison, 280G interaction, "good reason" definition table, and acquirer assumption / substitution / cance