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Tax reasons and complications with having >500 shareholders (and shareholder information, etc. rights in general), plus administrative costs.

Early on, you issue founder grants if you want, at common stock price, paid in cash. A company is worth $100 in total, so you can buy 10% of it for $10.

Common and preferred can run separately in terms of price (although there's some relationship between the two; more enforced now than in the past.)

After Series A, 1% of the company would be a real amount of money -- maybe a $10mm valuation, so 1% would cost your engineer $100k at hiring. That's a lot of cash for an employee to invest.




> 500 unaccredited share holders. The JOBS act got rid of the 500 shareholder arbitrary limit. It's now 2000 total or 500 unaccredited.


The #1 reason for all of this is actually "that's how it has always been done", which is strong motivation for non-core things in a startup.




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