Duyguların beynine ağır sorular sorar. Vereceğin cevaplardan korkma. Kelebeğin ayağına taş bağlamışlar, uç demişler gibiyim. Kanadım var, vadeli hesaptan vadesiz hesaba para aktarma iş bankası yüküm ağır demiş. Ben lafı bir kez sokarım. Ama kaç defa vadeli hesaptan vadesiz hesaba para aktarma iş bankası girer çıkar bilemem.
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Step 1: Register my startup as an LLC now (when the company is valued at $0) and I retain 100% ownership. Step 2: In 3 months (roughly) when I take on outside funding, I convert my LLC to C-Corp. Because of Section 351, this conversion will not be a taxable event. Step 3: At the time of conversion, the tax basis is equal to the FMV of the interest held in the LLC that is exchanged for ownership in the C-Corp. So, for a founder even though I did not infuse any capital, my cost basis will be my ownership percentage of the LLC’s FMV at the time of conversion. At the time of conversion, the fair market value of the LLC that is being contributed to the C-Corp will be $15M (assumed pre-money valuation). FMV for a startup can be very close to the pre-money valuation in 409a analysis, that I used to do in my past life. Step 4: After five years and three months, when I sell my company, my QSBS exemption will be $150M (10X of $15M) I will reach out to a tax advisor before incorporating my company as the prospect of dramatically increasing the QSBS exemption is very tempting.
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