Equity & Pay

Splitting ownership and money between partners: equity splits, vesting and the 83(b) election, sweat equity, capital accounts, draws and guaranteed payments, and how the IRS taxes each through Form 1065 and the K-1. Start with Co-Founder Equity Split by the Numbers, then How Business Partners Pay Themselves, then How to File an 83(b) Election.

9 posts

Partnership Capital Accounts Explained With Numbers

Priya Anand • Oct 5, 2026 • 4 min read

Founder Vesting Schedules and Cliffs

Priya Anand • Oct 4, 2026 • 5 min read

Partnership Taxes in Plain Terms, Form 1065 and the K-1

Priya Anand • Oct 3, 2026 • 5 min read

How to Split Profits in a Partnership

Priya Anand • Oct 2, 2026 • 5 min read

How to File an 83(b) Election

Priya Anand • Oct 1, 2026 • 5 min read

Sweat Equity Partnership When One Partner Brings the Money

Priya Anand • Oct 1, 2026 • 5 min read

How Business Partners Pay Themselves

Priya Anand • Oct 1, 2026 • 5 min read

Co-Founder Equity Split by the Numbers and How to Agree on Yours

Trevor Nakamura • Jan 11, 2026 • 17 min read

Revenue Share vs Equity Partnerships

Marcus Delgado • Jan 5, 2026 • 3 min read