Altman has called for a change in legal barriers that would allow such an instrument to exist (currently not possible by law). You can issue RSUs to your early

Altman has called for a change in legal barriers that would allow such an instrument to exist (currently not possible by law). You can issue RSUs to your early employees if you're in the seed stage and incur minimal tax implications (on the order of several hundred dollars) and help your early team members through the 83b process.