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I think for money, you can treat the coder as a contractor? How can you give the coder stock options though? Can a Delaware corp give stock options or restricted stock to people who don't have social security numbers?

yeah. how can you give the coder stock options? if you don't tie him down somewhat with options/equity, there is the danger that he might run away with your company's intellectual property

I was thinking more along the lines of a coder I already trust... I see stock options as a way to ensure that s/he participates in the upside.

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