Five23 Blog

Equity vesting in startups is a critical concept for founders and employees to understand. It is a process by which ownership of a company is gradually transferred to an individual over time, typically in the form of stock options or restricted stock units (RSUs). The...

In the world of investing, having access to the right information at the right time can make all the difference. Traditionally, investment decisions have been based on historical data and trends, with the hope that these patterns will continue into the future. However, this approach...

Being a startup, one of your most important assets is your brand and that brand is usually embodied in your startup name and logo. The valuable time that you invested in coming up with just the right creative name, developing the branding and marketing around...

INCLUSION IN GROSS INCOME OF DEFERRED COMPENSATION UNDER NONQUALIFIED DEFERRED COMPENSATION PLANS. (409A)“(a) Rules Relating to Constructive Receipt.—  “(1) Plan Failures.—  “(A) Gross Income Inclusion.—  “(i) In general.—If at any time during a taxable year a nonqualified deferred compensation plan— “(I) fails to meet the requirements of paragraphs (2),...

Are you pitching investors for the first time? If so, you are probably excited about your first funding round and telling investors about your idea for the first time. However, raising your first funding round may be harder than you are expecting. On average only...