If the company raises money 900 work hours from now at $1 per share and they have 20 million shares then 1% of the company is worth $200,000 then. If he is gran

If the company raises money 900 work hours from now at $1 per share and they have 20 million shares then 1% of the company is worth $200,000 then. If he is granted the shares then he has to pay taxes on that (he can get away with a discount to that but he still has to pay taxes of some sort). Right now the shares are probably worth zero. So if he's granted stock now there are no tax implications.