Do any of you have experience setting up Delaware C-corps and issuing founder common stock? I’m running into confusion around initial share issuance, restricted stock mechanics, and 83(b) elections. My understanding is that the cleanest approach is for founders to purchase restricted common stock for nominal cash (par value), file an 83(b), and thereby clearly lock in long-term capital gains treatment with minimal valuation ambiguity. Stripe Atlas, however, appears to require founder shares to be issued in exchange for contributed IP, structured as a tax-free exchange, rather than a straightforward cash purchase. While this can still support an 83(b) election, it feels less airtight from a basis/valuation and diligence perspective than a pure cash-for-stock purchase. Am I thinking about this correctly? Is issuing founder stock outside of Atlas (cash purchase + separate IP assignment) the more defensible route, or is Atlas’s IP-for-stock model generally considered equivalent in practice? Would appreciate insight from anyone who’s navigated this before. Thanks guys!