Founder Equity

Founder Vesting

Founder Vesting

Quick Facts

  • Standard: 4-year vesting with 1-year cliff
  • When required: Almost always by institutional investors
  • Variation: Credit for time already worked
  • Key protection: Acceleration provisions

Founder vesting subjects founders' equity to a vesting schedule, just like employee equity. If a founder leaves early, they forfeit unvested shares. While it may feel punitive, founder vesting protects co-founders, investors, and the company from the "dead equity" problem.

In Plain English

Founder vesting means you don't truly "own" all your shares until you've earned them over time. It's insurance against a co-founder quitting at month three with half the company. Yes, you're a founder—but investors want to see you committed for the long haul.

Why Founder Vesting Matters

The Co-Founder Nightmare

Imagine this scenario without vesting:

  • You and a co-founder each own 50%
  • Co-founder leaves after 4 months
  • They still own 50% of the company
  • You do all the work; they get half the upside
  • Investors won't touch you with a 10-foot pole

Vesting prevents this disaster.

Investor Requirements

Virtually all institutional investors require founder vesting:

  • Shows founders have "skin in the game"
  • Ensures founders stay motivated
  • Protects the cap table from dead equity
  • Aligns long-term incentives

Standard Founder Vesting Terms

ElementTypical Term
Total period4 years
Cliff1 year (sometimes waived)
Post-cliff vestingMonthly (1/48th)
AccelerationDouble-trigger

Credit for Time Served

If founders have been working for 18 months before raising money, investors may give "credit":

Example:

  • 4-year vesting schedule
  • 18 months credit for prior work
  • 25% already vested at closing
  • Remaining 75% vests over remaining 2.5 years

This recognizes founders' prior contributions while still maintaining ongoing commitment.

Single-Founder Vesting

Even single founders should consider vesting:

  • Shows investors maturity and commitment
  • Creates structure for future co-founder additions
  • Protects company if founder must be removed (rare but possible)
  • Prevents regret if founder sells shares too early

Reverse Vesting

Most founder vesting is reverse vesting:

  1. Founder receives all shares at formation
  2. Company has right to repurchase unvested shares
  3. Repurchase right lapses over the vesting period
  4. If founder leaves, company buys back unvested shares at cost

This achieves the same economic outcome as forward vesting while allowing founders to file an 83(b) election immediately.

Acceleration Provisions

Single-Trigger Acceleration

All shares vest upon a change of control (acquisition):

  • Pro: Founders are fully rewarded at exit
  • Con: Removes incentive to stay post-acquisition
  • Status: Rare; investors typically oppose

Double-Trigger Acceleration

Shares vest only if BOTH occur:

  1. Change of control (acquisition)
  2. Termination without cause (or resignation for "good reason")
  • Pro: Balances founder protection with continued incentive
  • Con: More complex to negotiate
  • Status: Industry standard

Partial Acceleration

Common compromise structures:

  • 12-month acceleration: Vest an additional year upon trigger
  • 50% acceleration: Half of unvested shares accelerate
  • 100% double-trigger: Full acceleration only with both triggers

What Happens If a Founder Leaves

ScenarioVested SharesUnvested Shares
Voluntary departureKeeps themForfeited/repurchased
Terminated for causeKeeps themForfeited/repurchased
Terminated without causeKeeps themMay accelerate (if negotiated)
Acquisition (stays)Keeps themContinue vesting or accelerate
Acquisition (terminated)Keeps themTypically accelerate (double-trigger)

Negotiating Founder Vesting

Founders Should Seek:

  • Credit for prior work: If company isn't brand new
  • Shorter cliff: 6 months instead of 12
  • Double-trigger acceleration: Protection in acquisitions
  • "Good reason" definition: Clear triggers for voluntary departure
  • Spousal consent: Ensure spouse can't block stock transfers

What Investors Require:

  • Standard vesting schedule: 4 years is non-negotiable for most
  • All founders vest: Not just new additions
  • Same terms: Equal treatment among co-founders
  • Board discretion: Ability to waive repurchase in special cases

The 83(b) Election (Critical)

When founders receive restricted stock subject to vesting, they should file an 83(b) election within 30 days:

  • Without 83(b): Pay ordinary income tax as shares vest (potentially at much higher values)
  • With 83(b): Pay tax immediately on current (low) value; future gains are capital gains

Missing this deadline can cost millions. Work with a tax advisor.

Practical Takeaways

For founders: Accept that vesting is standard and healthy—it protects you from a co-founder disaster as much as it protects investors. Negotiate for time credit and double-trigger acceleration, and never miss the 83(b) election deadline.

For investors: Require vesting for all founders, even those who've been working for years. Be reasonable about time credit, but ensure there's meaningful future vesting. Double-trigger acceleration is the appropriate standard.