Ed Zimmerman & Jim GregoryEd Zimmerman Chairs the Tech Group at Lowenstein Sandler LLP & is a startup & growth company lawyer. As we explained in that article (our PTEP Article), any discussion of PTEP has to begin with an understanding of the difference between incentive stock options (ISOs) and non-statutory options, also known as non-qualified stock options or “non-quals” (NSOs). Also, this isn’t legal advice or tax advice and you can’t rely on it as legal or tax advice. It’s just an article, so speak to your own legal and tax advisors! Other ResourcesFor other resources, consider reviewing-- the implications for startups, founders and board members of 409A as that section pertains to stock options and section 83b as it pertains to restricted stock (by Zimmerman & Silikovitz in Forbes 2016)

Source: Forbes August 27, 2017 18:22 UTC