## Equity Education

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Launching an employee share scheme in Australia
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This guide explains how to launch and manage an employee share scheme for Australian startups, covering the strategic benefits, key regulations, and practical steps to turn your team into owners.  
[Read more](https://fund-forecasting@carta.com/learn/startups/equity-management/ess/)

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The alternative minimum tax (AMT), explained
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Learn about the alternative minimum tax (AMT), how it can create a tax liability when you exercise incentive stock options, and how to calculate AMT for your tax return.  
[Read more](https://fund-forecasting@carta.com/learn/equity/stock-options/taxes/amt/)

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Understanding equity incentive plans for corporations and LLCs
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Learn how to create and manage an equity incentive plan, including the different types of equity awards, key design decisions, and legal requirements.  
[Read more](https://fund-forecasting@carta.com/learn/startups/compensation/equity-incentive-plans/)

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Accredited investors: Rules and requirements
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Understand the accredited investor rule, including the requirements for qualification, why the requirement exists, and how the accredited investor rules may change.  
[Read more](https://fund-forecasting@carta.com/learn/private-funds/regulations/accredited-investors/)

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Qualified small business stock (QSBS)
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Understand the qualified small business requirements and how to take advantage of QSBS tax treatment for eligible stock options.  
[Read more](https://fund-forecasting@carta.com/learn/startups/tax-planning/qsbs/)