Entity pillar · v0.16.0
option-plan OptionPlan
Employee equity plan record.
$id · https://corpospec.com/schemas/v0.16.0/option-plan.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| change_of_control_treatment | ChangeOfControlTreatment | yes | Change-of-control treatment. |
| early_exercise_allowed | boolean | yes | Whether early exercise is allowed. |
| effective_from | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| entity | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| exercise_window_post_termination_months | integer | yes | Default exercise window after termination (months). |
| governing_jurisdiction | IsoCountry | yes | ISO 3166-1 alpha-2 country code. |
| id | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| name | string | yes | |
| plan_type | OptionPlanType | yes | Plan type. |
| pool_reference_basis | PoolReferenceBasis | yes | Basis the pool size is measured against. |
| status | OptionPlanStatus | yes | Plan status. |
| strike_price_basis | StrikePriceBasis | yes | Strike-price basis at grant. |
| tax_treatment | TaxTreatmentTable | yes | Per-event tax-treatment table. |
| vesting_default | DefaultVesting | yes | Vesting schedule default for the plan. |
| clawback_provisions | string? | — | |
| conversion_at_flip | FlipConversion? | — | Behaviour at corporate-form conversion (BDR 0042 C-Corp flip). |
| governing_resolution | PathRef? | — | PathRef into the governing Gesellschafterbeschluss. |
| pool_size_pct | number? | — | Pool as percentage of fully-diluted shares. |
| pool_size_shares | integer? | — | Pool size in absolute shares. |
| superseded_by | PathRef? | — | |
| transfer_restrictions | string? | — |
Definitions
Shared types referenced within this schema.
ChangeOfControlTreatment
Change-of-control treatment.
DefaultVesting
Vesting schedule default for the plan.
type: object
FlipConversion
Conversion behaviour when the parent entity flips legal form
(e.g. BDR 0042 GmbH → Delaware C-Corp).
type: object
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
OptionPlanStatus
Plan status.
enum: "draft", "active", "frozen", "terminated"
OptionPlanType
Plan type.
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
PoolReferenceBasis
Basis the pool size is measured against.
enum: "current_outstanding", "post_money_fully_diluted", "pre_money_fully_diluted"
StrikePriceBasis
Strike-price basis at grant.
TaxTreatmentEntry
Per-event tax-treatment table entry.
type: object
TaxTreatmentTable
Per-event tax-treatment table.
type: object
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/option-plan.schema.json