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Deal Terms

Stock Option Agreement

A legal document granting an individual the right to purchase company shares at a specified price within a set timeframe.

A stock option agreement is a contract between a company and an employee/advisor granting the right to purchase a specific number of shares at a predetermined exercise (strike) price. The agreement specifies the vesting schedule, exercise window, option type (ISO vs. NSO), and termination provisions. In startups, stock options are a primary tool for attracting and retaining talent when cash compensation is below market.

In Practice

An engineer receives a stock option agreement for 50,000 shares at $1/share strike price, vesting over 4 years with a 1-year cliff, exercisable for 10 years. The options are ISOs, providing favorable tax treatment.

Why It Matters

Stock options are the currency of startup talent attraction. Understanding option mechanics (types, tax implications, exercise decisions) is essential for both companies granting and employees receiving them.

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