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Equity Education

Rule 701
Rule 701
Under Rule 701, private companies can issue up to a certain amount of equity to employees in a 12-month period. Learn more about the Rule 701 exemption and its disclosure requirements.
Restricted stock units (RSU): Definition, benefits, and taxes
Restricted stock units (RSU): Definition, benefits, and taxes
Learn about restricted stock units—a type of equity—including how RSUs work, how they are taxed, and benefits for employees.
Fully diluted shares
Fully diluted shares
Learn what fully diluted shares are and how to calculate your company's fully diluted share count. We'll also explain key differences between fully diluted shares, authorized shares, and outstanding shares.
Exercising stock options
Exercising stock options
Maximize your tax benefits and minimize risks by learning when and how to exercise stock options.
Black-Scholes Model (BSM)
Black-Scholes Model (BSM)
Learn how to use the Black-Scholes Model to value stock options in a private company, including the BSM formula, key assumptions, and limitations.
Rollover equity
Rollover equity
Learn how rollover equity works during PE M&A deals, including advantages, disadvantages, and tax treatment for buyers and sellers.
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