409a valuation

A formal report that tells you the fair market value of your company’s common stock prepared in compliance to recommended guidelines issued by regulatory bodies.

Gust Equity Management (provides 409A Valuations) How to value your pre-seed startup's stock

83(b) election

A form that tells the IRS that you will be taxed on the value of granted shares today rather than recognizing income on their value as of the date that they vest.

Why startup founders should file 83(b) elections