Skip to main content

Formation 101: Founder Stock and Vesting

In the second installment of Mintz’s multi-part series addressing common questions relating to establishing a new enterprise, Sam Effron and Sebastian Lucier discuss the issuance of shares to the founders, the mechanics and reasoning behind vesting and some important tax consequences relating to share issuances.

Subscribe To Viewpoints

Authors

Sebastian E. Lucier is a highly technical attorney at Mintz. He has deep ties to the start-up community and significant experience related to financing, corporate formation and governance, and mergers and acquisitions. Sebastian understands how to use the law to advance a company's strategic plan.

Samuel Asher Effron

Member / Co-chair, Venture Capital & Emerging Companies Practice

Samuel Asher Effron assists Mintz clients with venture capital and private equity transactions, helping start-ups with legal and business matters. He has clients in a variety of technology sectors, including video gaming, music, virtual and augmented reality, and consumer electronics.