Category Archives: Business/Corporate Law

Stock Option Exercise Tax Math

Exercising a stock option is not always as straight forward as you might expect. The reason? Taxes. How to Calculate the Tax on the Exercise of an NQO “Spread” means the positive difference between the fair market value of the … Continue reading

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Commercial Coventures: Making a Difference while Making a Profit

By David Lawson Many entrepreneurs want to use their businesses to make a difference in their communities, but don’t necessarily want to start nonprofits or dedicate themselves only to charitable causes.  One of the most common tools entrepreneurs use to … Continue reading

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Incentive Stock Options vs. Nonqualified Stock Options

Companies and service providers to companies frequently confront this question. Which is better: an Incentive Stock Option (aka a statutory stock option) (an “ISO”) or a Nonqualified Stock Option (aka a Nonstatutory Stock Option) (an “NQO”)? What are the differences … Continue reading

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How Many Shares To Authorize?

I am frequently asked this question: How many shares should my startup authorize in its charter (its Articles or Certificate of Incorporation)? The trite, short answer is—authorize enough.  The longer answer is more nuanced, and basically boils down to—authorize enough … Continue reading

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How To Form A Washington Social Purpose Corporation

By now you have probably heard or read about Washington social purpose corporations (see, for example, my article in GeekWire: http://www.geekwire.com/2012/big-positives-washingtons-social-purpose-corporations/). And now you might be wondering how to actually form a Washington social purpose corporation. The purpose of this … Continue reading

Posted in Business Entities, Business/Corporate Law, Social Purpose Corporations | 2 Comments