GLOSSARY
Glossary
83(b) Election: Part of the tax code that allows for the immediate vesting of stock. It often results in a lower tax. The election must be made within 30 days of the grant of stock.
Accelerated vesting: When part or all of a person’s stock options are vested on the event of a change of control.
Accelerators: Similar to angel groups but may instead have their own office space for the ventures they back. Accelerators tend to provide considerable ongoing advice and mentorship. The top ones include Y Combinator and TechStars.
Accounts receivable: An asset created when a company has sold a product or service but the customer has yet to pay.
Acqui-hire: An acquisition of a company with the main purpose of hiring top engineers. Facebook ...
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