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Deal Terms

Stock Option

Last updated

Quick Answer

The right to purchase company stock at a fixed price (strike price) in the future — the primary equity compensation tool for startup employees.

A stock option gives the holder the right (but not obligation) to purchase a specified number of company shares at a predetermined strike price within a defined time period. Options are the primary equity compensation tool for startup employees because they require no upfront purchase — employees wait until exercise is advantageous (when shares are worth more than the strike price). Types: Incentive Stock Options (ISOs) receive preferential tax treatment (capital gains at exercise, potential AMT trigger) and can only be issued to employees; Non-Qualified Stock Options (NSOs/NQSOs) are taxed as ordinary income at exercise and can be issued to advisors and consultants. Options expire (typically 10 years from grant, or 90 days after leaving the company — though many startups now offer extended exercise windows). The option expiration after leaving is a critical, often overlooked employment term.

Frequently Asked Questions

What is Stock Option in venture capital?

A stock option gives the holder the right (but not obligation) to purchase a specified number of company shares at a predetermined strike price within a defined time period.

Why is Stock Option important for startups?

Understanding Stock Option is critical for founders navigating the fundraising process. It directly impacts deal terms, valuation, and the relationship between founders and investors.

What category does Stock Option fall under in VC?

Stock Option falls under the deal-terms category in venture capital. This area covers concepts related to the financial and legal terms that define investment agreements.

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