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Do SAFEs affect the Delaware Franchise tax?

how a SAFE affects total gross assets but not total number of shares

C
Written by Claire Rosenfeld
Updated over a year ago

The SAFE will affect the total gross assets, since it's bringing in cash, but it won't affect the total number of issues or authorized shares. A SAFE is fundamentally a contract about future shares - it is, importantly, not itself a grant of shares and does not require the company to issue or create any shares when it is signed.

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