An 83(b) Election is a U.S. tax filing under IRC §83(b) allowing recipients of restricted stock (or other property subject to vesting) to recognize the property’s value as ordinary income at grant rather than waiting until vesting completes — a counterintuitive election that can produce dramatic …

An equity pitfall refers to common mistakes founders make in structuring, distributing, or managing their company’s equity, which can lead to governance problems, loss of control, or reduced attractiveness to investors.

Dissolution is the formal legal process of closing a company, involving settling debts, distributing remaining assets to stakeholders, and deregistering the entity with relevant authorities.

A valuation discount in a SAFE or convertible note gives early investors the right to convert their investment into equity at a lower price than later investors receive, rewarding the risk taken by investing early.

A valuation cap is the maximum company valuation at which a SAFE, convertible note, or other early-stage instrument converts into equity in a subsequent priced round.

Micro-VCs are small venture capital funds, typically managing $5-100 million, that focus on early-stage investments with smaller check sizes than traditional VCs.

Year-over-year growth compares a metric from one period to the same period in the previous year, eliminating seasonal variations to show true trend performance.

User Acquisition Cost (CAC) is the average cost a business incurs to acquire a single new customer, including marketing, sales, and onboarding expenses.

Unit economics measure the revenue and costs associated with a single unit of business — typically per customer — to determine whether a business model is fundamentally profitable.

Benchmarking is the practice of measuring business performance against industry standards or best-in-class competitors to identify improvement opportunities and set goals.