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What you need to know about employee stock options

94 点作者 barretts将近 12 年前

20 条评论

birken将近 12 年前
There are a couple key omissions (though there are many -- this is not a particularly substantive article):<p>- When you are joining a company, the first question you should ask is &quot;How many outstanding shares are there?&quot; All you really care about is the % of the company you are potentially getting and the current value of the company.<p>- The AMT is a <i>big</i> deal that can heavily impact your life when you exercise options. There is no point in getting to the details here, but if you happen to be lucky enough to be working for a company that has gone up significantly in value, the AMT can be an expense to consider when exercising options. It can also indirectly affect: a) Whether or not financially you can leave a company (because if you leave you are forced to exercise your options) or b) If you should exercise your options early for smart tax planning<p>-----<p>Kudos to the author for trying to inform people, but if you work for a successful startup and have questions about stock options, do not listen to this article at all and talk to an accountant!
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varelse将近 12 年前
Nothing about liquidation preference, which can make these options absolutely worthless even in the midst of a seemingly successful acquisition.<p><a href="http://venturebeat.com/2010/08/16/beware-the-trappings-of-liquidation-preference/" rel="nofollow">http:&#x2F;&#x2F;venturebeat.com&#x2F;2010&#x2F;08&#x2F;16&#x2F;beware-the-trappings-of-li...</a><p>I was once at a startup that was offered a $100M buyout. This would have netted me maybe $200K except that the liquidation preference obliterated all profit for the founders and employees. So instead, the CEO chose to ride the thing into the ground. He went on to make the big bucks at his next gig though.
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njudah将近 12 年前
&quot;You don’t owe any taxes until you sell the shares.&quot;<p>This isn&#x27;t true; if you exercise - and don&#x27;t sell - your options, you will be subject to the AMT. (Alternative Minimum Tax). During the original Internet bubble (and bust) this caused significant hardship for many people. Tip - don&#x27;t take tax planning advice from random blogs.
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JonFish85将近 12 年前
Best thing to do: forget about them. If and when the time comes, you&#x27;ll know what to do. Glance at when they expire, mark it on your calendar, and when you&#x27;re within a year or so of that date, if you&#x27;re still in business, consider it. More often than not, they&#x27;ll be worth little to nothing (especially once you factor in any taxes that come along with them). Don&#x27;t waste time or energy trying to figure out how much they&#x27;re worth, because it&#x27;ll change a thousand times before you actually do anything with them.
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jaredhansen将近 12 年前
Useful, but a far better and more complete guide is here (via dweekly):<p><a href="http://www.scribd.com/doc/55945011/An-Introduction-to-Stock-Options-for-the-Tech-Entrepreneur-or-Startup-Employee" rel="nofollow">http:&#x2F;&#x2F;www.scribd.com&#x2F;doc&#x2F;55945011&#x2F;An-Introduction-to-Stock-...</a>
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gjm11将近 12 年前
I am increasingly of the opinion that seeing &quot;medium.com&quot; in the URL is an excellent predictor of a mediocre lightweight article. (Just as seeing &quot;physorg.com&quot; in the URL is an excellent predictor of a recycled press release that&#x27;s usually less informative than the original press release -- but I&#x27;ve beaten that drum enough already.)
couradical将近 12 年前
Everything you need to know except taking an 83b election? That doesn&#x27;t seem very comprehensive. If you&#x27;re serious about getting out someday - keeping an extra 10-20% of your exit seems prudent to me.
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the_watcher将近 12 年前
Always drives me crazy when friends join startups and talk about their options. Them: &quot;They gave me 5000 stock options!&quot; Me: &quot;What&#x27;s the strike price? How many shares are outstanding?&quot; Them: &quot;What?&quot;
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fizx将近 12 年前
This is a terrible article. It makes no mention of 83b elections or AMT, and contrary to the article, you will pay taxes on exercise.<p>Real advice: Research &quot;83b elections&quot; heavily before joining, negotiate well, and if the company is succeeding as well as, say Nest or Pinterest, start shopping for an accountant to tell you more.
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vladimirralev将近 12 年前
This is very far from &quot;everything&quot;. There are many startup scams out there right now that would appear legit according to this guide. I&#x27;ve seen startups that delay valuation, so that you pay higher prices for stock. Sometimes you are outright asked to actively improve the perceived value of the company so that that more you work, the more money you will end up paying to buy the stock later. It is important to know that startups are legally required to give you strike price no lower than the valuation, but they are actually allowed to give you any price higher than the valuation without disclosing it. There are a ton of subtle ways the founders can screw you over if they want. If they don&#x27;t have your back 101%, the options are worthless. Anyone with financial background would laugh at what some developers are asked to sign.
WalterBright将近 12 年前
Don&#x27;t ask for advice on the internet. If there is real money involved with stock options, engage a CPA tax accountant to help, now. Really. If you just lazily let things slide, you could find yourself in a deep hole due to the tax rules. (One friend of mine paid no attention and found out he owed more to the IRS than his net worth.)<p>It&#x27;s like if you&#x27;ve got a medical problem - go see a real doctor.
wooster将近 12 年前
Flagging because this isn&#x27;t even close to everything you need to know, and the treatment of ISOs is overly simplistic.<p>As others have mentioned in the thread, David Weekly&#x27;s guide is a much better resource.
mahyarm将近 12 年前
You know all of this financial ruining AMT bullshit and brain damage with non-liquid start up stock would disappear if the stock options didn&#x27;t expire in a few months when people leave.<p>I&#x27;d much rather sacrifice what ever special treatment ISOs get and the %5 tax difference from long term capital gains in exchange for a far less risky form of compensation. Whats even worse there is nearly zero upside and all downside for this amount of risk for the employee.
mrgreenfur将近 12 年前
If you&#x27;ve got them, here&#x27;s the trick: - hold your shares for 1 year and pay cap gains tax instead of: - selling shares before 1 year and paying income tax
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trustfundbaby将近 12 年前
&gt;There are lots of ways that your stock options might become “non-qualified” stock options, though. If you exercise them less than a year after receiving them, or sell them less than a year after exercising them, you could owe a ton of money to Uncle Sam. At this point, it’s best to call your accountant.<p>I wish they&#x27;d gone into this more ...
BigBalli将近 12 年前
I feel like it&#x27;s a bigger picture than what is described. There are more options and details to each: <a href="http://giacomoballi.com/paid-at-startup-salary-equity-shares-vesting/" rel="nofollow">http:&#x2F;&#x2F;giacomoballi.com&#x2F;paid-at-startup-salary-equity-shares...</a>
eqdw将近 12 年前
So....... how bout them NSOs and the tax I&#x27;ll owe on them?<p>Clearly it wasn&#x27;t <i>all</i> I need to know
kitcar将近 12 年前
Anyone else getting &quot;Please sign in to view this&quot; ?
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coin将近 12 年前
Grrr, why disable pinchzoom?
michaelochurch将近 12 年前
A good start, but I want to add more.<p>This may seem unrelated, but there&#x27;s a difference between poker and slots. Both are &quot;gambling&quot;, but one has a performance effect and one doesn&#x27;t: if you&#x27;re good at poker, you can make money at it (of course, many people lose). With slots, there&#x27;s no skill. If it&#x27;s viewed entertainment, fine; but don&#x27;t think it should take a major place in your lifestyle because it&#x27;s just going to lose you money. Playing slots is not a sound financial move. For some (top ~2% of poker players) poker is.<p>I&#x27;ll get back to that.<p>Now... let&#x27;s say that you&#x27;re a typical 28-year-old programmer making $120,000 per year in a cushy corporate job. Your financial advisor comes to you, one day, and tells you that you should invest $30,000 of your annual income in penny stocks. Not only that, but it&#x27;s a <i>single</i> and <i>illiquid</i> penny stock, with tax implications you don&#x27;t fully understand. Oh, and the company issuing it is your employer and has about a 20% first-year chance of firing you without severance (&quot;for performance&quot; because tech startups never do an honest layoff; they&#x27;d rather hurt your reputation than theirs by admitting contraction) and invalidate your investment (called &quot;cliffing&quot;) outright. That&#x27;s your financial advisor&#x27;s proposal: buy illiquid penny stocks from your boss.<p>What would you do? You&#x27;d fire the fuck out of that financial advisor, that&#x27;s what you&#x27;d do.<p>Yet there are plenty of people who&#x27;d work for $90,000 (instead of the $120,000) plus &quot;equity&quot; whose expected value is much, much less than $30,000-- maybe $10-15k at-valuation, from the perspective of VCs who have a much higher risk tolerance, who also get control of the company and preferred shares in the deal.<p>It&#x27;s a shit deal. Don&#x27;t take it.<p>Now, back to poker vs. slots. If you&#x27;re a founder, your equity holding (which is likely substantial, unlike typical employee bullshit) is more like poker, because your performance at your job can have a macroscopic effect on the company. Your ability and performance directly affect your payoff (of course, there&#x27;s a lot of luck, too). You&#x27;re still gambling in the abstract sense that everything (even driving) is a gamble, but you&#x27;re taking bets on yourself, which any self-respecting person would do.<p>If you&#x27;re an engineer or, really, anyone outside of the top O(N^0.25) executives, you&#x27;re playing slots because nothing you do will have a real effect on the macroscopic performance of the firm. You&#x27;re betting on people and factors over which you have no influence. Even whether you get that full that 4 years or are fired first is (let&#x27;s be honest here) outside of your control.<p>Employee equity is a nice-to-have for an otherwise good job paying a market salary (if not above-market, to account for startup risks) but it doesn&#x27;t justify taking the kinds of pay cuts involved at most of these startups.
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