Insights and updates

From emerging regulation to deal mechanics, we write about the questions founders and investors actually ask — practical analysis you can put to work.

Incorporation

Incorporation is the legal process of forming a corporate entity by filing a charter document — a Certificate of Incorporation in Delaware, Articles of Incorporation in most U.S. states, or an Esas Sözleşme in Türkiye — with the relevant registry.

S Corporation

An S corporation is a U.S. tax classification under Subchapter S of the Internal Revenue Code that allows a domestic corporation to pass corporate income, losses, deductions and credits through to its shareholders for federal tax purposes — avoiding the double taxation that applies to C corporati…

Employment Terms

Employment terms are the contractually defined conditions under which an employee works for a company — compensation, role, hours, location, term length, termination provisions, confidentiality, non-compete and equity grants.

Equity Grants

Equity grants are awards of company stock, restricted stock, restricted stock units (RSUs) or stock options issued by a company to founders, employees, advisors or directors as compensation.

Scheduled Vesting

Scheduled vesting is the standard equity-compensation arrangement under which an employee’s stock options or restricted shares vest gradually over a defined period — typically four years, with a one-year “cliff” before any vesting occurs.

Accelerated Vesting

Accelerated vesting is a contractual mechanism that speeds up the scheduled vesting of stock options or restricted shares when specified events occur — most commonly an acquisition or termination without cause.

ISO/IEC 27701

ISO/IEC 27701:2019 is the international standard that specifies requirements and provides guidance for establishing, implementing, maintaining and continually improving a Privacy Information Management System (PIMS).