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Stock options: Guard the Gold

Berkonomics

There are times when services of others are available for stock instead of – or in addition to cash. Because the valuation is now a requirement under Rule 409a of the Internal Revenue Code, most companies with stock option plans today have fairly valued common stock with known prices per share.

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Second-Class Investor Citizens: Facebook’s IPO and Dual-Class Equity Structures

Gust

Dual-class voting structures are receiving a lot of attention these days along with intense publicity related to the Facebook IPO , following in the wake of other recent tech IPOs with a similar structure such as Zynga and LinkedIn. Options and warrants, when issued, are also typically exercisable for shares of Common Stock.

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