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beiser

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  1. Imagine that an employee at a startup is granted a number of ISOs, which are early-exercised with an 83(b). A few years later, with those partially vested, and the fair market value of the shares substantially higher, he comes to a shared agreement with the CEO of the company to increase his stock compensation. Is it possible to increase the rate at which the fully-exercised stock grant is vested, or would there need to be an additional grant issued at a different price to run concurrently? It's unclear to me how the early exercise would interact with 424(h)3c—were the ISOs here "options not immediately exercisable in full"?
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