• 
  
• 
  
• 
  
• 83(b)
  

Stripe Atlas

()

( "") () 0.000001

()

( )

( )

(CIIAA) Stripe Atlas () CIIA

()

() () ( Stripe Atlas )

() 6

" 4 1 " ( Stripe Atlas )

4 1 25%

4 1 75% 36

5 6 ()

( )

()

()

Silicon Valley

4 0.00001 25% 3 30

3 30 6

2

:

: ( 100%) ( ) ( "" )

VC

10 8

2 ( )

4 8 2 30 10% 50% 50%

10 8 2 50% 40% ()

() ( )

83(b)

( ) ()

( ) ""

4 20 10 1 83,000 2 180,000 IRS 180,000 ( )

83(b): IRS 30 ()

83(b)

(QSBS)

(QSBS) C QSBS 100% 5 ( 83(b)) QSBS

Stripe Atlas

Stripe Atlas Atlas Atlas

: 4 1 3 Atlas

: ( )

: C Atlas 10 5 - 30% Stripe Atlas "" 15% Atlas

: Stripe Atlas 0.00001

Stripe Atlas

Atlas

Stripe Atlas

Stripe Atlas

Stripe Atlas