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Farheen Shaikh

Sr. Content Marketer, EquityList.

ESOP Vs ESPP in India

Understand ESOP vs ESPP in India: how each plan works, tax treatment, buyback and vesting rules.

What Is a Special Purpose Vehicle (SPV)?

Learn what a Special Purpose Vehicle (SPV) is, how it works, its key types, benefits, tax implications, and why investors or companies use it.

What Is ROFO (Right of First Offer)?

Learn what a Right of First Offer (ROFO) means in shareholder agreements, how it works, its difference from ROFR, and why it matters for investors in India and globally.

What Is Fair Value According to IFRS 13?

Learn what fair value means under IFRS 13, how it differs from market value, the fair value hierarchy (Levels 1–3), and why it matters for stock options.

Non-Participating Preference Shares Explained

Learn what non-participating preference shares are, how they work, and how they differ from participating shares with clear examples.

Rule 701: The Complete Guide for Companies and Employees

Learn how Rule 701 works, who it applies to, and why it matters for company equity. A complete guide for founders and employees on limits, disclosures, and exemptions.

Rule 144 Explained: A Complete Guide to Selling Restricted Stock and Stock Options

Learn what SEC Rule 144 means for selling stock option shares and restricted stock. Understand holding periods, resale rules, and insider requirements.

Simple Agreement for Future Equity (SAFE): A Complete Guide

Learn everything about SAFE (Simple Agreement for Future Equity). Understand how they work, key terms, types, and how they differ from convertible notes.

UK Employment-Related Securities (ERS) Reporting: A Complete Guide

Learn about Employment Related Securities (ERS) reporting in the UK: reportable events, compliance rules, deadlines, and filing steps for HMRC.

Non-Qualified Stock Options (NSOs): A Complete Guide

Learn everything about Non-Qualified Stock Options (NSOs), including how they work, who can receive them, the vesting and exercise process, and how they are taxed. A complete guide for employees, contractors, and founders.

Form 6251: How AMT Impacts ISO Exercises and What Founders Should Know

Understand how IRS Form 6251 calculates the Alternative Minimum Tax (AMT) for employees exercising Incentive Stock Options (ISOs), and learn when and how to file it.

RSU vs ESOP: How to Decide the Right Equity Awards Plan for Your Company

RSU vs ESOP in India explained. Learn how taxation, compliance, and company stage affect your choice of equity plan.

Share Warrants Under Companies Act 2013 and SEBI Regulations

Learn what share warrants are in India, SEBI ICDR rules, pricing, lock-in, compliance, and why private companies cannot issue them under the Companies Act 2013.

IFRS 2 Share-Based Payment: The Complete Guide

Comprehensive guide to IFRS 2 share-based payment: scope, types, fair value measurement, group transactions, disclosures, and key differences from US GAAP (ASC 718).

Pre-Emptive Rights Explained: Types, Variants, and How to Structure Them in Your Shareholders’ Agreement

Learn what pre-emptive rights are, how they protect shareholders from dilution, the different types and variants, and the key elements every pre-emptive rights clause should include.

A Global Guide to ESOPs: Rules, Terms, and Taxes

Explore how Employee Stock Option Plans (ESOPs) work in the US, Singapore, India, the UK, and the UAE. Learn about local terminology, regulations, tax treatment, and key plan differences across jurisdictions.

How to Achieve Minimum Public Shareholding in Listed Companies through ESOPs?

Learn how listed companies in India can meet SEBI’s Minimum Public Shareholding (MPS) requirement using ESOPs. Under the 2023 SEBI circular, ESOP allotments, capped at 2% of paid-up equity, can now be used to increase public float.

Managing Cap Tables in Multi-Entity Corporate Structures

Learn how to manage ESOPs, ownership, and compliance across multi-entity corporate structures using EquityList’s unified cap table and put-call workflows.

Reverse Flipping: Why Indian Startups Are Coming Home

Indian startups are shifting their holding companies back home through reverse flipping. This guide explains why it’s happening, how it works, and what founders need to know about regulation and taxation.

EquityList Customer Story: Powerplay’s Equity Makeover

Powerplay saved 100+ hours annually, streamlined compliance processes, and gave employees clear insights into their growing wealth with the help of EquityList.

Leveraged Buyout (LBO): Definition and Types

Discover how leveraged buyouts (LBOs) work, their structure, key processes, and different types, including MBOs, MBIs, and public-to-private transactions.

Process to Incorporate a Company in India

Thinking about incorporating your business? Learn the key differences between company formation and incorporation, and the steps to incorporate in India.

Employee Stock Option Schemes in India

Explore everything you need to know about Employee Stock Option Schemes (ESOS) in India. Learn how to structure, allot, and manage ESOPs for both listed and unlisted companies.

Best Cap Table Management Software in Saudi Arabia

Discover the best cap table management software for Saudi Arabia. Compare top solutions like EquityList, Carta, Clara, and more.

Employee Stock Option Scheme for Unlisted Companies in India

Discover how ESOPs work in unlisted companies in India: the legal framework around them, valuation methods, and compliance requirements.

Employee Stock Option Scheme for Listed Companies in India

Learn about SEBI regulations for employee stock option schemes for listed companies in India. We discuss compliance, disclosure requirements, and guidelines for trusts.

What is ASC 718?

Learn how ASC 718 guides the expensing of stock-based compensation and ensures GAAP compliance, crucial for audits during Series A and later funding rounds.

What is ASC 820?

ASC 820 provides a standardized approach for measuring and reporting the fair value of assets and liabilities in financial statements. Learn how it guides 409A valuations and serves as a framework for financial reporting and audits.

‍RSA vs RSU vs Stock Options

Compare RSAs, RSUs, and Stock Options to understand the key differences between them. Learn which option is best for your company based on administrative ease and employee incentives.

Common Stock Vs Preferred Stock

This post highlights the key differences between common and preferred stock in startups, including who holds them, their features, and why investors prefer preferred stock.

What Are Advisory Shares?

Ashton Kutcher joined Airbnb as a strategic advisor, Hostfully's CEO credited their advisors for faster movement. Clearly, advisory shares can make a big impact. Learn all about them in this post.

ESOP, SARs, RSUs Taxation in India

Learn everything about the taxation of ESOPs, RSUs, and SARs in India. We explain how they work, tax implications and what you need to be aware of when it comes to TDS, capital gains, and foreign tax credits.

How to Use the Black-Scholes Model for Option Pricing

Discover the fundamentals of the Black-Scholes model; its key assumptions, formula, benefits for ESOP valuations, compliance, and drawbacks for non-traditional equity instruments

What Is a 409A Valuation?

Understand what a 409A valuation is, how it ensures IRS compliance, and how it differs from pre- and post-money valuations while emphasizing its role in determining the fair market value of stock options.

Managing Employee Equity in India: A Comprehensive Guide

Explore the landscape of employee equity management in India, covering ESOPs, RSUs, SARs, and their tax implications. Learn about current trends, legal frameworks, and best practices for companies navigating equity awards.

Equity Awards in the United States

Learn how equity awards attract and retain top talent, boost motivation, and align employees’ interests with company goals. Explore stock options, RSUs, SARs, and more, including tax treatments, vesting schedules, and equity pool management strategies.

Top 5 Cap Table Management Software for Startups 2025

Explore top cap table management software solutions for startups and enterprises. Compare features, pricing, and user feedback for EquityList, Carta, Pulley, Ledgy, and Trica Equity.

Cap Table Template and Example

Download a free cap table template and find additional resources to effectively manage your cap table. Learn whether a spreadsheet or specialized software is best for your cap table management needs.

How to Create a Cap Table?

Learn the essentials of creating and managing a cap table using spreadsheets and when it's advantageous to transition to cap table management software.

Pre-Money vs Post-Money Valuation

Pre-money valuation is the company's worth before any investment is made, while post-money valuation includes the investment amount. Learn how to calculate both and why they matter.

Best Cap Table Software 2025

Compare EquityList, Carta, Pulley, and Ledgy to find the ideal solution for your equity management needs.

Cap Table Maintenance - Best Practices

This blog post lists 8 essential tips for managing your company's cap table effectively. Learn about maintaining accuracy, communicating with stakeholders, and choosing the right cap table software.

Understanding Fully Diluted Shares

This blog post explains what fully diluted shares are and why they are important for investors and founders. It also includes an example of calculating fully diluted shares to provide clarity.

Discounted Cash Flow Valuation

Understand Discounted Cash Flow (DCF) valuation, a key method for estimating a company's worth by analyzing future cash flows, discount rates, and intrinsic value.

Term Sheets Explained

Explore the key components of a typical term sheet, including clauses like participation rights, drag-along, and tag-along rights. Learn how to identify a dirty term sheet and negotiate terms to secure a fair deal.

Components of a Cap Table

Looking to put together a cap table for your company? This blog post will help you figure out all the details you need to include and how they can help you. Learn more.

What Are Convertible Notes?

This blog post explains what convertible notes are, how they work, their advantages and disadvantages, and how they compare to SAFEs (Simple Agreements for Future Equity).

Pre-Money vs Post-Money SAFEs

Discover the nuances of pre-money and post-money SAFEs (Simple Agreements for Future Equity) and determine which is the right fit for your startup's fundraising goals.

Cap Table Mistakes to Avoid

Your cap table plays an important role in determining the future of your business, and making certain mistakes with it can make your business less attractive to investors. This post covers some common cap table mistakes you must avoid.

Cap Table Modeling and Scenario Analysis Explained

Don't understand the impact of VC terms you are agreeing with? This post explains the concept of cap table modeling and how you can forecast ownership, dilution and model scenarios to make the most of your equity structure.

All About Capitalization Structure

Debt or equity: Which is the better choice for raising funds? This post discusses the complexities of capital structure, the ideal balance between debt and equity in your total capital, and the implications of these decisions.

Equity Management Guide

As a company expands and attracts investors and talent, founders gradually relinquish ownership through equity distribution. Over time, this may lead to dissatisfaction. This blog helps you proactively set expectations and manage equity effectively from the outset.

A Guide to Cap Table Management

Cap table management is both a strategic and an operational task. This blog helps you understands both sides of it. We have also attached a FREE cap table template to help you get started!