Master operational timeline

Single source of truth across immigration, formation, IP, tax, Pokemon, insurance, legal, ops, life. Each item: what to do plus a brief why; click for the depth.

Updated 2026-05-19
MMunim JJanika MKMamoo Jan  Shared  External party
PHASE 0

This week · critical path

18 May to 24 May · 7 days
May 16-17
M Planned
  • Board resolution adding Farooq Khan as Director with explicit hire/fire authority over the CEO
  • I-983 Section 5 outline; Mamoo Jan dictates in own voice next week
  • Indemnification agreement (NVCA model, day-one)
  • Stock Purchase Agreement (1.0% common, 2-yr monthly vesting, no cliff per DEC-127)
  • 83(b) election form (certified-mail filing Tue)
  • Supervisor profile / one-pager
May 16-18
J Planned
  • New framing (Munim 2026-05-17 late evening): Janika holds two roles, Chief Operating Officer (the job title for day-to-day running) AND Director (a board seat with a vote on company strategy). The board is 3 people: Munim, Janika, Mamoo Jan. This 3-of-3 structure removes the 2-of-2 deadlock risk and is the simpler answer to Janika's agency question than the previously planned Founder Voting Agreement + Board Observer + charter Founder Matters supermajority bundle. That bundle is dropped: redundant once Janika is both an officer and a director.
  • Skanska Outside Business Activity check: CONFIRMED CLEAR 2026-05-18 morning via WhatsApp from Janika (contacts/janika.md lines 27-31). The fallback to common-stock-only-without-officer-title is RETIRED; the COO + Director structure is operative.
  • 12-month vesting cliff for Janika in her Stock Purchase Agreement (DEC-182 supersedes the interim 6-month DEC-171; original schedule DEC-156). Same 4-year / monthly schedule after the cliff; same 44.5% total economics; Repurchase Right at Original Cost unchanged; the 83(b) tax-election clock runs from Stock Purchase Agreement execution. Rationale: a 12-month cliff protects the company from a co-founder who departs in months 1-11, and months 1-12 are when Janika has the least elective ability to leave (Skanska Day 1, pre-wedding, the venture is her US-landing path). First vesting crystallises at the 12-month cliff, then monthly.
  • Contingent-Director-replacement bylaws slot (5-10 lines Atlas custom). Protects against Mamoo Jan health event / §1001 anxiety departure. Zero incremental cost.
  • §102(b)(7) officer-exculpation verification. Requires charter opt-in (NOT bylaws); Mayer Brown 2024 found ~40% of post-2022 DE corps had not opted in. Pre-submission: read the Atlas Certificate in the dashboard, grep for "officer" within the exculpation clause. If absent, file $89 DE Certificate of Amendment within first 90 days.
  • Janika briefing artefact: the plain-English founder-call one-pager (modules/immigration/artefacts/janika-founder-call-2026-05-17.html) walks her through her two roles, the 3-of-3 board, the Skanska check, the green-card path, and the Mamoo Jan protocol. She reads before the 90-minute founder call (Mon-Wed). Atlas waits on that call.
  • Cost tag: $0 paid counsel at formation for the agency layer (no charter supermajority drafting needed; bylaws contingent-Director slot is Atlas custom). Cofounder prenup before December 2026 wedding sits in Phase 7.
  • One immigration check: independent verification WAIVED by Munim 2026-05-18 (accepted risk, not "verified"). The question was whether Janika holding the operating-officer title plus a board seat affects Munim's own student work-authorization. The standing expert read is that it does not (those rules govern Munim's own work, not a co-founder's title, and Janika is Finnish with no US status at stake), high-plausible. Munim reviewed this and elected to proceed on that read without the fresh independent counsel check ("assume this is fine for now, no verification needed"). This is documented, not re-litigated; it is NOT presented as verified. The check re-arms if a concrete immigration touchpoint turns on it (an RFE, a fraud query, NIW or green-card filing prep, a counsel engagement) or if Munim asks. Cross-ref goals.md Inbox 25 / 37, DEC-187(c) / DEC-190 / DEC-192.
May 17
M Planned
  • Plain English: the company name is decided: Eulia. Munim confirmed it and says the trademark clearance on the name is already complete (DEC-183). The naming search is closed. What remains is the mechanical filing: reserve the name with the US trademark office in Munim's personal name (the company does not legally exist until Mon-Wed), register the chosen web addresses and social handles (below), and stay quiet about it publicly until the filing receipt arrives.
  • File the US trademark reservation in Munim's personal name, three categories: downloadable wellness software / app, web-hosted wellness platform, and wellness coaching services. Roughly $1,050-1,500 in office fees plus an optional $500-1,500 lawyer review of the goods/services wording.
  • Why Munim's personal name, not the company: the company does not exist yet; a "successor to the ongoing business" rule lets the reservation transfer cleanly to Eulia at the Board meeting via the separate pre-formation IP-assignment agreement (next card). The priority date is captured now.
  • Do NOT over-broaden: business-management, educational-content, and supplements categories are not justified at filing (you must have a genuine documented intent to use the name in each category). Revisit only if a content arm, business-services arm, or supplement product reaches a real plan.
  • Web addresses decided (Munim, 19 May): the clean eulia.com is owned by a French bank and is not for sale, so the company runs on euliaai.com (the main site and the business email address) plus meeteulia.com. Register both in Munim's personal name before any public mention.
  • Protective registrations, same sitting: also grab the close look-alikes a copycat would target, euliaai.ai, euliaai.co, euliaai.net, and the bare eulia.co and eulia.io. Skip the obscure endings; the trademark, not domain-hoarding, is the real protection.
  • Lock the social handles too: claim @euliaai and @meeteulia on Instagram, TikTok, X, LinkedIn and YouTube in the same sitting. A squatter on the Instagram handle is a bigger impersonation risk than any spare domain.
  • Keep the brand written as just "Eulia": on the logo, app store and packaging the name stays "Eulia" alone, never "Eulia AI". Folding the web address into the brand name would weaken the trademark filing.
  • Watch the squatter: a third party already grabbed geteulia.com (a look-alike). Harmless for now; if it is ever used to impersonate Eulia it becomes a domain-dispute claim later. Keep the name off LinkedIn / Twitter / group chats until the trademark filing receipt arrives (each public mention opens a name-squatting window).
  • International 6-month window: a treaty lets EU and UK trademark filings made within ~6 months use the US filing date as their anchor. Cheap optionality given Janika's EU base. Calendar ~Nov 2026.
  • Pokemon is separate: Pokemon TCG Hunter is NOT a wellness product, it gets its own independent trademark thread, never folded under the Eulia filing (per DEC-187 it is a separate company entirely).
  • Cost tag: ~$1,050-1,500 trademark office fees + an optional $500-1,500 lawyer review + roughly $200-400/yr for the domain set (the .ai address is the pricier one) + the social handles (free).
May 18
M Planned
  • Filing window locked: Monday May 18 2026 (Day 0). The three Sunday-gating items that previously blocked filing (a Helsinki Finnish-tax-counsel call for Janika's share-purchase-agreement language, a paid startup-accountant engagement letter, and a paid tax-attorney qualification-opinion for §1202 small-business-stock) are all dropped. They were superseded tonight: the Vero (Finnish tax authority) advance ruling is not needed; the three Vero risk pathways close against Janika's 10-year UK gap and 12-month cliff (revisit only if a SAFE or priced round happens during the Helsinki window); federal Form 1120 (US corporate income tax return) and Form 5472 (foreign-owner disclosure) are do-it-yourself at Year 1 with Munim self-signing as officer (or $399 via Form5472.online for the CPA-signed convenience); §1202 protection rests on the Atlas-default Certificate of Incorporation business-description language + a free Stanford Form-and-Fund office-hours sanity-check + a quarterly product-marketing-copy audit owned by Munim. Net change: zero paid counsel at formation.
  • Stripe Atlas: ~$500 incorporation fee. Cooley templates included (Feb 2025 partnership). 24-48h completion.
  • Broad "any lawful business" purpose clause in Certificate of Incorporation (Atlas default; just confirm).
  • Use the §1202-protective framing language verbatim in the "describe your business" field: "Consumer wellness software that helps users understand their health signals and data correlated with medical research, so they can have better-informed conversations with their clinicians." NEVER "diagnose / treat / manage" or "AI for clinical decision-making."
  • Mint founder shares on the incorporation date to start QSBS clock immediately.
  • Cap table (updated 2026-05-17 late evening): Munim 44.5%, Janika 44.5% common + COO title + board seat (3-of-3 board with Mamoo Jan), Mamoo Jan 1%, Employee Option Pool 10% (sums to 100%; supersedes the 49.5/49.5/1 = 100.5% draft). 3-of-3 board structure removes the 2-of-2 deadlock risk and supersedes the Founder Voting Agreement + Board Observer + charter Founder Matters supermajority bundle previously framed as Janika's agency stack.
  • Issue Janika at formation is the locked plan. Vero (Finland's tax authority) exposure is structurally low at incorporation: §66.3 (Finland's "cheap-shares" rule that taxes employees who get shares for less than fair market value) does not trigger because founder common stock issued at $0.0001 per share is fair market value at the moment of incorporation (no bargain element). No Vero advance ruling is needed at incorporation. Tier-1 correction (DEC-182 item 5, the timeline was the last artefact still carrying the wrong reason): the Article 1(4)/(5) ten-year saving clause is NOT a feature of the US-Finland treaty at all (it is Nordic-treaty-only); the earlier "weakened because Janika has ~10 years in the UK" rationale was wrong. The actually-binding clock is the Finnish 3-year rule (TVL §11), which restarts on Janika's Helsinki re-entry and runs ~Q3 2027 to ~end-2030. Plan the exit for 1 Jan 2031 or later (Finland has no claim outside that tail); the fallback if an exit must close inside 2027-2030 is Janika self-filing a Vero treaty-residence claim plus an IRS US-tax-residency certificate, cost $0 default and $0 fallback. Only revisit the paid ~EUR 1,200 Vero ruling if a SAFE (Simple Agreement for Future Equity, an early-stage US investment instrument) or priced round happens during the Helsinki window AND the exit closes inside the 2027-2030 tail.
May 18
M Planned
  • Plain English: the founder IP-assignment agreement (the standard contract every founder signs at incorporation, assigning inventions to the company) that Stripe Atlas hands over contains a present-tense "hereby assign" of FUTURE inventions, not just past ones. A prior-inventions-only carve-out does NOT touch Pokemon or future products built AFTER signing; that future-assignment clause sweeps them into Eulia the moment each line of code is written, silently defeating the DEC-187 separate-sibling structure, collapsing the second QSBS tax-free cap, and creating a taxable extraction event later. All three legal, tax and immigration specialists in the 2026-05-18 deep-review converge on this.
  • Piece 1 (Munim AND Janika each on their own copy): at the Atlas "prior inventions" step do NOT check "none"; attach a schedule with (a) the Pokemon prior-invention entry AND (b) a prospective independent-projects clause (own time, no company resources, not consumer-wellness software, excluded to the full extent of NY Labor Law §203-F). Janika co-owns the non-wellness entity so her copy sweeps too, easy to miss.
  • Piece 2 (the load-bearing instrument): a Board Consent / IP-disclaimer resolution in Eulia's Initial Board Consent, dated ON or AFTER incorporation (DEC-184 dating rule, never backdated). This contractual disclaimer works regardless of how the NY §203-F vs Delaware choice-of-law question resolves. It is the belt; §203-F is the suspenders.
  • Piece 3: the operative statutory floor for a Brooklyn signer is NY Labor Law §203-F (the older repo carve-out cites California §2870 plus 7 other states but NOT New York; do not reuse that text uncorrected).
  • Source of truth: the 2026-05-18 Eulia non-wellness carve-out research filed under DEC-187 (the corrected 3-piece package), NOT the older prior-inventions-only May-15 do-it-yourself-paperwork draft.
  • Cost: $0 do-it-yourself. Getting this wrong is not "$1-3K cleanup", it hard-wires the separate venture into Eulia at the signature line.
May 18
M Planned
  • Verify-before-trust correction (2026-05-18 deep-review, confirmed against the Pokemon module STATUS file): the build is DELIBERATELY not started. It is blocked on Munim's explicit start-building signal, NOT on a missing landing page. There is no instrumented validation gate this week. The prior "ship the waitlist page + V0 extension, decide green/yellow/red by 22 May" instruction is RETIRED: it presupposed a gate the locked research-first posture says does not exist yet, and instructed a build the posture forbids.
  • DEC-187: Pokemon is a SEPARATE company (not parent internal R&D, not under or through Eulia). No entity, no DBA, no Stripe Pokemon-side, no payments, no title for Munim.
  • The ONLY formation-time Pokemon action this week is the founder IP-assignment-agreement carve-out (card below) so Pokemon stays out of Eulia.
  • Validation outcomes (green / yellow / red) remain defined but are contingent on a FUTURE, not-yet-scheduled validation week triggered by Munim's explicit build-start signal. There is no 22 May date.
May 18
Planned
  • Stripe Atlas delivers parent C-Corp documents: Certificate of Incorporation, bylaws, founder Stock Purchase Agreements (sign with Schedule A PIIA carve-out in place; both founders sign identical Schedule A carve-outs, not just Munim).
  • Three separate 83(b) certified-mail deadlines tracked independently: (a) Munim founder-share 83(b), file within 30 days of HIS issuance; (b) Janika founder-share 83(b), file within 30 days of HER issuance (skipped if Path B deferred-issuance is chosen); (c) Mamoo Jan vesting-grant 83(b), file within 30 days of HIS grant on Day 0. Atlas auto-files for some; verify each in the dashboard + request stamped IRS-receipt copies. 30-day window is statutory and unforgiving.
  • DEC-184 correction: the EIN does not issue on Atlas day. It comes a few days after formation. E-Verify enrollment cannot start until the EIN is in hand, and for a brand-new company it is the critical-path long-pole (a non-enrolled employer is an ineligible STEM OPT employer). Start it the moment the EIN lands; the I-983 must not be signed until E-Verify is active and in good standing.
  • EIN timing: Munim files Atlas as himself and is the IRS responsible party (US Social Security number plus a US address and US phone, the three IRS fast-lane criteria), so the EIN auto-issues the routine 1 to 2 business days after formation. It is not a critical-path long-pole; the genuine STEM-OPT long-pole is E-Verify enrollment (the DEC-184 line above), which the EIN feeds comfortably. Watch-item only: if the EIN has not landed in ~5 business days, check for an IRS seasonal backlog; Atlas allows banking and payments before the EIN, so a delay does not block operations.
  • Open business bank account (Mercury or similar). Founder capitalization only (recommend $5K-25K, recorded in board minutes). This is NOT the parental runway: per DEC-188 the parents' support reaches Munim as a personal gift to him and never enters the company.
  • Coworking lease executed in company name.
May 18-21
M Planned
  • Plain English (what's happening at the Board meeting and why). Once the company exists (after Stripe Atlas delivers documents on Monday), we sign one extra document at the Board meeting that transfers Munim's personal trademark reservation (filed Sunday) into the new company. The transfer document is NOT the same as the broader founder paperwork that covers IP Munim invents during his employment with the company. It is a one-purpose document for moving this specific trademark. The transfer language must quote a particular statutory exception verbatim ("assignment to a successor to the business of the applicant... if that business is ongoing and existing") because federal trademark law (15 U.S.C. §1060(a)) generally bans transferring trademark reservations before they've been used commercially, and that exception is the only legal way to move it from Munim to the company at this stage. We then file the transfer record with USPTO online via a system called ETAS (which is just the name of USPTO's online assignment-recording portal). All three steps cost ~$50 in USPTO fees plus an hour or two of lawyer time. After this, the company permanently owns the trademark, and every future product brand follows the parent-files-then-licenses-to-sub-LLC pattern explained in the appendix.
  • Execute a separate Pre-Formation IP Assignment Agreement at the Board organizational meeting alongside the founder Stock Purchase Agreements, the founder IP-assignment contracts, and the 83(b) elections. This is NOT the broad founder IP-assignment contract itself (the one that covers IP developed during employment). It is a standalone document whose sole purpose is to move the ITU from Munim personally into the entity. The Cooley founder IP-assignment template does not automatically sweep pre-formation IP per 2026-05-17 counsel verification (Q2 UNVERIFIED on Atlas-specific scope; default to explicit assignment).
  • Recital language must invoke the §1060(a) carve-out verbatim: "...assignment to a successor to the business of the applicant... if that business is ongoing and existing." Munim (assignor, individual) transfers the ITU serial number (issued May 17) to NewCo (assignee, Delaware C-Corp) as successor to the going-concern wellness business. Skipping this language is the §1060(a) bear-trap (TMEP §501.06 voids §1(b) applications assigned without qualifying business transfer).
  • Record at USPTO Assignment Branch via ETAS within 3 months of execution OR before any subsequent assignment, whichever first (15 U.S.C. §1060(a)(4) + 37 CFR §3.25). Recordation gives prima-facie validity + protection against subsequent purchasers.
  • Naked-license hygiene during the founder-to-entity gap (May 17 ITU filing through ~May 21 assignment): Munim should not license, sublicense, or authorize third-party use of the mark during this window. Practical impact ~zero for stealth pre-revenue venture, but hygienic flag per counsel.
  • Steady-state ongoing discipline (post-assignment): the parent C-Corp becomes the permanent record owner of the parent mark. From this point forward, every sub-product (wellness app with its own brand) is filed by the parent and licensed to the operating sub-LLC under a written trademark license with quality-control terms. DO NOT assign sub-product ITUs to sub-LLCs pre-SOU; the §1060(a) anti-assignment bar fires because a newly-formed single-product sub-LLC cannot satisfy the "successor to the ongoing-and-existing business" carve-out. Licensing is unrestricted; assignment is. See TM Filing Playbook appendix below.
  • Cost tag: ~$50 USPTO recordation fee + counsel time (~1-2 hours folded into Cooley GO / fixed-fee template work).
PHASE 1

STEM OPT documented supervision buffer

20 May to 27 May · 8 days
May 19
Planned
  • All signatures same day, in the corporately-correct order so there is NO internal contradiction with the 3-of-3-board card above: (1) the initial incorporator (Munim) adopts the Initial Board Consent that APPOINTS the full board (Munim, Janika, Mamoo Jan), so "sole director" exists only for the instant before that consent, never as a steady state; (2) Director acceptances (Mamoo Jan and Janika); (3) Stock Purchase Agreements; (4) Indemnification agreement; (5) 83(b) election certified-mail to IRS. Every instrument dated ON or AFTER incorporation (DEC-184). The steady-state board is 3-of-3; an internally contradictory board record is itself a fraud-investigation tell.
  • Day 0 of supervision buffer. Counsel-verified at 14-21 days defensible.
  • WhatsApp thread "Mamoo Jan ↔ Munim · Company" established (separate from family chat).
May 20-24
Planned
  • Mamoo Jan dictates Section 5 in his own voice. Aramco GM register. Voice difference is what passes FDNS phone-interview cross-check.
  • Weekly written check-in email (Munim drafts, Mamoo Jan signs back).
  • Kickoff board meeting (~30 min Zoom), minutes recorded.
  • Forensic timestamps from Day 1.
May 25-Jun 8
M Planned
  • Path is locked (Munim 2026-05-17 late evening): Adjustment of Status (AOS, the US green-card route where Munim stays in the US the whole time). Munim explicitly accepts the ~14.5-month travel pause (the time it takes for the advance-parole travel permit to issue) as a cost worth paying.
  • Pure-DIY immigration locked. No tier-1 immigration counsel consult on Friday May 22 or any other day. Munim drafts the NIW (National Interest Waiver, the employment-based green-card category arguing his work serves the US national interest) petition himself using Claude Opus 4.7 and AILA (American Immigration Lawyers Association) primary sources. The after-acquired-spouse paperwork chain for Janika is also DIY: Munim files Form I-824 the same week his green card lands (~Q1-Q2 2027), then Janika's DS-260 visa form and civil documents go to the National Visa Center, then her Stockholm consular interview around Q3 2027.
  • §216 reading is already settled on statute. 8 USC §1186a(h)(1) plus USCIS Policy Manual Volume 6 Part I Chapter 2 confirm that EB-2 derivative spouses (Janika's category) are excluded from the 2-year conditional-residence buckets. Janika lands as an unconditional permanent resident, no I-751 renewal cycle, naturalisation 5-year clock starts at admission. No counsel sign-off needed.
  • Estimated cost: $0 in paid counsel. The Year 1 paid-counsel spend collapses to zero at formation; the only paid items over the next 12 months are the cofounder prenup before the December 2026 wedding (~$2-5K marital-side, jurisdiction-specific) and an optional one-shot NY State + NYC corporate-tax preparer at filing time (~$300-500 at April 2027).
May 22
M Planned
  • Plain English, what this block is: these are the three outcomes of the Pokemon validation week and what each means for whether Pokemon ever becomes its own company. The old plan said a GREEN result triggers a small subsidiary under the parent. DEC-187 changed that: there is no subsidiary, see each outcome below.
  • GREEN (50+ waitlist signups with intent OR 20+ "I'd pay $14" responses): the real-traction signal. DEC-187 supersedes the old subsidiary step. Pokemon does NOT become a small company under the parent. At genuine traction it becomes its OWN separate US Delaware company beside the parent, formed deliberately and later, not a rushed week-of-May-26 filing. Until then it stays a personal project with no company.
  • YELLOW (lukewarm signal): keep iterating as a personal project (no company, NOT under the parent). File a personal doing-business-as registration (50 to 150 dollars) only if you need to take payments under the Pokemon name during this period.
  • RED (under 20 signups, no buy intent): kill Pokemon. Zero sunk cost. Move all attention to the wellness venture.
  • Caveat (DEC-187): there is no Pokemon company under the parent at all, so nothing here can muddy the Stanford work-extension review. The only formation-time control is the founder IP-assignment Schedule A carve-out so Pokemon stays out of the parent.
May 25
Planned

PHASE 2

STEM OPT formal filing + NIW window

28 May to 15 Jun · 19 days · parallel
May 26-27
M Planned
  • DEC-184: E-Verify approval lands. The window runs from the post-EIN enrollment date (~May 19-22 plus processing), NOT from May 18, the EIN does not exist on May 18. The I-983 signing immediately below (Sections 6/7) is GATED on E-Verify being active and in good standing first; do not sign ahead of it.
  • I-983 Section 5 final pass with Mamoo Jan.
  • Mamoo Jan signs Section 6 (Employer Official). Munim signs Section 7 (Student).
  • Submit Bechtel Connect "OPT STEM Extension Request" with full document package.
May 25 / Jun 8
M Planned
  • NIW petition: NIW (EB-2 National Interest Waiver) petition under Matter of Dhanasar three-prong test.
  • Endeavor framing: wellness venture (NOT Pokemon).
  • Alma engagement per modules/immigration/tracks/alma-engagement.md.
  • Evidence base finalization per tracks/evidence-base.md.
  • Recommendation letters,, publications, judging, metrics consolidated.
~May 22-27 submit / I-20 early Jun
Planned
  • Stanford Bechtel published window: 5-10 business days for I-20 issuance.
  • Best case (5 BD): new STEM I-20 by Wed 3 Jun.
  • Conservative (10 BD): new STEM I-20 by Wed 10 Jun.
  • If pushback: respond same-day in Bechtel Connect.
~May 30 to Jun 3
M Planned
  • $470 I-765 fee, online via myUSCIS for same-day electronic receipt.
  • I-907 premium processing SKIPPED per DEC-140 (2026-05-15). Rationale: 180-day auto-extension under 8 CFR 274a.12(b)(6)(iv) + 214.2(f)(11)(i)(C) covers the work-authorization window. The premium fee only buys 15-day decision speed, not protection against the failure mode that matters (rejection at intake). The $1,805 saving is real; the auto-extension narrative survives a 2-4 week regular-track receipt window AS LONG AS the I-765 is properly receipted before Jun 15.
  • Rejection-cure window discipline: file as soon as new STEM I-20 issued (best-case Jun 3 if Bechtel runs 5 BD), not waiting for the Jun 9-10 lockbox-routing optimization. Earlier filing buys 5-6 days of cure margin if rejection lands.
  • USCIS receipt activates STEM OPT auto-extension (180 days while petition is pending) by operation of law.
PHASE 3

Pokemon entity, SUPERSEDED by DEC-187 (separate sibling company, NOT a sub-LLC under the parent)

superseded 2026-05-18 · cards below retained as historical context only Superseded, Pokemon entity, SUPERSEDED by DEC-187 (separate sibling company, NOT a sub-LLC under the parent)
Jun 15
Planned
  • Initial Post-Completion OPT terminates today.
  • STEM OPT self-employment ban kicks in per 8 CFR 214.2(f)(10)(ii)(C)(7). Pokemon work must be performed as parent C-Corp W-2 employee from today forward.
  • If USCIS receipt issued: 180-day auto-extension; continue working under parent's E-Verify.
  • If USCIS receipt NOT issued: STOP working until receipt arrives.
PHASE 3.5

Cleveland move + Helsinki tax + payroll switch

~late June to mid-July 2026 · 3-4 weeks
~Jun 10-12
M Planned
  • Corrected design (DEC-187): non-wellness products (Pokemon TCG Hunter and future) stay personal projects with NO company until they reach real traction. At traction, each gets its OWN separate Delaware company sitting beside the parent, never owned by or run through the parent. This is NOT a wholly-owned sub-LLC and there is no Phase-3 formation step under the parent. Pre-traction there is nothing to form here.
  • The cofounder model when it does form (Munim 2026-05-18, grounded in the cross-border entity research filed today): Janika and Munim are equal co-founders of that separate Delaware company. Munim holds his ~50% as a passive stockholder with no operating title until his US green card (~Q2 2027), at which point he can step in as COO. Janika is the CEO and the sole operating officer in the interim. Same shape as the wellness company, formed deliberately and later, never rushed. Munim holding no title pre-green-card is the work-permit-safe posture; the separate Delaware company keeps the clean tax-free-exit clock.
  • The only live Atlas-day action is the carve-out in the parent's founder IP-assignment agreement (the contract that hands your work product to the company) so Pokemon is not swept in, drafted, attach it in the Atlas signing flow (Inbox line 25).
  • The bullets below are retained as historical context for the retired sub-LLC design; they are NOT the current plan.
  • Cooley GO Wholly Owned Subsidiary Generator + DE state Certificate of Formation ($110).
  • Parent C-Corp as 100% owner; disregarded for federal tax under Treas. Reg. §301.7701-3 default.
  • Separate EIN via Form SS-4 (Box 8a: "Other" + "Single-Member LLC owned by [Parent], Inc.").
  • Separate bank account (Mercury / Brex / Relay).
  • One-page IP assignment from parent to sub (or rely on Schedule A carve-out + post-formation assignment from Munim personally).
  • Operating Agreement + Board Resolution (Cooley GO templates).
  • Critical: sub-LLC has NO employees, NO independent payroll. Munim's W-2 stays issued by parent only.
  • Annual cost: $300 DE franchise + $100 registered agent = $400/yr.
~Jun 28 to Jul 5
M Planned
  • Material change under 8 CFR 214.2(f)(10)(ii)(C)(8). Worksite address change requires a new I-983 (STEM OPT job training plan) submitted to the Stanford Bechtel international student office within 10 days of arrival; new SEVIS (student-visa records system) update; new I-20 with updated worksite. Reporting deadline is statutory.
  • Pre-draft NOW (before Atlas fires) with Cleveland coworking address; Mamoo Jan signature ready for the 10-day window after arrival.
  • Supervisor-distance optic worsens 30 miles to ~430 miles (Edison NJ to Cleveland). Document continued supervision cadence in weekly written check-in thread to defuse the USCIS-fraud-investigators "remote supervision pattern" optic at any future site visit. Mamoo Jan's monthly Zoom plus weekly written exchange continues unchanged; document the cadence as part of the amendment.
  • AI-DIY tractable.
~Jun 28 to Jul 5
M Planned
  • Multi-state tax nexus shape: New York State and NYC are part-year (roughly 6-8 weeks of 2026, from Atlas firing Mon May 18 through Cleveland arrival in early July). Ohio is part-year from arrival. Neither is full-year 2026. Simpler than the morning playbook's "Brooklyn-as-base creates tax nexus from Day 1" implied.
  • Gusto: Cleveland-move state-switch workflow. Configure OH state-income-tax withholding (no city income tax for solo founder unless Cleveland-resident). Munim remains FICA-exempt under IRC §3121(b)(19) as F-1 nonresident-alien through Dec 31 2027.
  • NY State (CT-3) + NYC (NYC-2) Year-1 returns: fixed-dollar minimum at pre-revenue ($25 + $25); part-year. TaxAct Business Multi-State DIY (~$200) or Hiltzik / SDOcpa as sourced specialist if NY/NYC capability is the constraint at the chosen CPA stack vendor.
  • OH CAT (Commercial Activity Tax): not required under $6M gross receipts. No action.
M Planned
  • Underwriting kickoff is 4-6 weeks before first paid customer, NOT same-day "bind at first paid customer." Per 2026-05-17 deep-review specialist 3 correction; earlier framing was wrong.
  • Carriers (by speed): Vouch primary (3-5 BD quote, 5-10 BD bind). Embroker backup (5-10 / 10-15). Founder Shield slower.
  • Bundle: tech errors-and-omissions + cyber + general liability + media liability endorsement (load-bearing for any trust-score features; standard tech E&O excludes defamation). $1.5-3.5K/yr at solo-founder scale.
  • Exclusions known to apply: willful trademark infringement + patent infringement excluded across all carriers.
PHASE 4

First paid customer · insurance + ToS

When V0 ships · ~30-60 days from validation green
Q3 / Q4 2026
Planned
  • Status: no Vero ruling needed. All three Vero risk pathways close against Janika's specific profile. §66.3 (Finland's "cheap-shares" income-tax rule) does not trigger at issuance because $0.0001 per share is fair-market value at the moment of incorporation (no bargain element). The 12-month vesting cliff crystallises the first tranche at the cliff date, with subsequent monthly vesting; each tranche is fair-market-value founder common stock with no bargain element, so §66.3 still does not fire on the vesting events absent a financing-driven valuation uplift. The treaty Article 1(4)/(5) ten-year former-long-term-resident saving clause has substantially weakened force because Janika has lived in the UK for approximately 10 years (with UK Indefinite Leave to Remain) before this Helsinki return; her 10-year-clock from leaving Finland (~2016) is largely run by 2026, and the typical practitioner threshold for "long-term resident" qualification under the treaty (8+ of the most recent 15 years in Finland) is not met.
  • Single trigger to revisit: a SAFE (Simple Agreement for Future Equity, an early-stage US investment instrument) or priced financing round during the Helsinki window (May 2026 to ~Q3 2027). At that point a valuation-uplift could re-open the gift-tax flank (Vero may treat a bargain-priced founder share as a gift from Munim when the company is now worth more). One €800 Vero advance ruling on the specific gift-tax question at that time, not now.
  • If no financing event happens during the Helsinki window, no further Vero action is needed. The 2031 exit happens with Janika as a US tax resident outside any meaningful Finnish tax claim.
Trigger
M Planned
  • Media liability endorsement is load-bearing for trust-score / scanner-output features. Standard tech E&O excludes defamation.
  • Realistic cost: $1.5-3.5K/yr at solo-founder scale. NOT the $500-1.5K earlier-budgeted figure.
  • Recommended carriers: Vouch, Embroker, Founder Shield, or Coalition for SaaS-startup bundles.
  • Duty-to-defend trigger fires on complaint-served, pays defense from dollar one.
PHASE 5

Pokemon scaling · 500-1K customers

~3-6 months from launch · conditional
Trigger
M Planned
  • $500-1K consult. Termly base templates plus attorney polish for trust-score / scanner-specific liability framing.
  • Liability cap at fees paid in last 12 months ($168 max for $14/mo user).
  • Scanner-as-informational disclaimer (foundation for negligent-misrepresentation defense).
  • Arbitration in Delaware + class-action waiver.
  • Consultant: ask whether to invoke §512(c) DMCA safe harbor at all (depends on whether scanner stores user uploads).
  • If §512(c): register DMCA agent at USCO ($6, 3-year renewal) under the operating entity name.
Trigger
M Planned
  • $500 defamation-specialist counsel review.
  • Exact word choice review: "this listing exhibits 3 features that statistically co-occur with counterfeit listings" vs "this listing is likely counterfeit."
  • Confirm "observation not accusation" framing holds in live product behavior.
  • Updates ToS + scanner copy as needed.
Trigger
M Planned
  • Raise policy limits as user base grows (from $1M to $2-3M per claim typical at 5K+ users).
  • Add specific scanner / authenticity / IP-infringement riders / authenticity / IP-infringement riders if available from carrier.
  • Reassess deductible vs premium trade-off. vs premium trade-off.
PHASE 6

Series A horizon

12-24 months
M Planned
  • NVCA-model documents + full-round counsel ($25-50K legal at close).
  • DEC-187 supersedes the old sub-LLC disclosure framing. Pokemon is never a sub-LLC under the parent C-Corp, so there is no parent-owned Pokemon entity to disclose and no "spin-out before close" question. If a separate Pokemon company exists, it is a sibling the founders also own, ordinary related-party disclosure at a future raise, not a focus or structure problem for the parent.
  • Vertical-specialist health/wellness funds (Bessemer Healthcare, a16z Bio+Health, GV Health, Forerunner) most likely to demand spin-out.
  • If spin-out triggered: IRC §351 incorporation by founder (cleanest path), $3-8K legal fees + small §311 gain. NOT $25K.
PHASE 6.5

Cofounder and marital prenups

Aug-Oct 2026, pre-wedding
Planned
  • Two separate documents, per Agent E + Agent F (both HIGH). (a) Marital-side: Finnish ehtosopimus or US prenup depending on chosen jurisdiction. Jurisdiction-specific; needs Finnish family-law counsel or US state-specific counsel. ~$2,000 to $5,000. One of the 5 paid-counsel items passing the 3-trigger filter (genuinely non-substitutable jurisdiction-specific judgment). (b) Shareholders'-side provision in the existing Founder Voting Agreement / Stock Purchase Agreement specifying what happens to Janika's 44.5% if the engagement is called off, the marriage breaks down before US-landing, or any future divorce 2028-2031. AI-DIY tractable from Cooley GO + NVCA templates.
  • Why pre-wedding, not post: US founder-stock acquired during marriage in community-property states becomes community property absent prenup; Finnish marital-property default (separate-property + avio-oikeus rebuttable by ehtosopimus) creates jurisdictional question if any future divorce filing is in Finland. Adam-Rebekah Neumann at WeWork is the canonical investor-tolerated-no-more case.
  • Stewart Butterfield + Caterina Fake at Flickr is the positive precedent: married, co-founded, divorced 2007, both kept successful post-divorce careers because corporate structure was independent of marriage from day one.
PHASE 6.6

Cross-Atlantic operating cadence

2026-2027, Janika Skanska tenure
Planned
  • Cleveland ET / Helsinki EET overlap window: 8am-noon ET = 3pm-7pm Helsinki. 4 hours of daily collaboration.
  • Daily anchor: 15-min standup Mon-Fri (9:30-9:45am ET). Plus end-of-Munim's-day async update (Loom + Notion) at 6pm ET so Janika has on wake.
  • Weekly: Sunday "co-founder dinner" 60-min relational-only call (Gottman state-of-the-union). Plus separate mid-week founder business call (Tue + Thu 8-9:30am ET working sessions).
  • Monthly: first-Monday operational review + alternating Helsinki / NY in-person 4-7 days.
  • Toolstack (lean, AI-first): Notion or Linear as canonical source of truth; Loom for async video; Google Meet or Zoom (pick one) for sync; Carta for cap-table visibility.
  • Anti-patterns to avoid: "Slack only when something comes up"; Munim-takes-decisions-during-day-and-tells-Janika-after; letting daily standup slip.
  • Documented in modules/immigration/tracks/premarital-framework.md companion file. AI-DIY tractable.
PHASE 7

Marriage and EB-2 derivative landing

Dec 2026 wedding, Q1-Q3 2027 admission
Planned
  • Wedding timing (Munim 2026-05-17): December 2026 ideal. Supersedes earlier "Aug or Sep 2026" working plan (DEC-079).
  • Path locked (Munim 2026-05-17 late evening): Adjustment of Status, Munim stays in the US the whole way. Munim explicitly accepts the ~14.5-month travel pause as a cost worth paying. The previous "AOS vs consular fork" framing is closed.
  • Janika is an EB-2 derivative spouse, not CR-1. She rides Munim's employment-based green card under INA §203(d) follow-to-join. Faster than the marriage-based CR-1 queue. Corrected per DEC-154 amendment (2026-05-17 evening).
  • §216 unconditional-LPR finding is HIGH confidence on statute. Primary source: 8 USC §1186a(h)(1) + USCIS Policy Manual Vol 6 Part I Ch 2. EB-derivative spouses excluded from the conditional-residence buckets by statute. Janika lands unconditional, no I-751 renewal cycle, naturalization 5-year clock starts at admission. No counsel sign-off needed; the statute is dispositive.
  • After-acquired-spouse paperwork chain: Munim files Form I-824 same week as his LPR ~Q1-Q2 2027. National Visa Center opens Janika's case, requests her DS-260 and civil documents. Stockholm interview ~Q3 2027.
  • Joint admission window: Q1-Q3 2027, with Munim and Janika landing 3-6 months apart on the same EB-2 priority date. Helsinki window for Janika is ~16-18 months at Skanska, not the ~28 months the original CR-1 framing implied.
  • UK registry marriage rejected. SDCC proposal Jul 23-26 2026 (engagement ring being bought).
  • Pre-marital framework (DEC-175): Gottman / PREP / Prepare-Enrich (tracks/premarital-framework.md). First session scheduled BEFORE SDCC (Jul 23-26 2026).
PHASE 8

LPR transition

2-5 years
Planned
  • NIW approval expected 12-18 months from filing (premium-processing now available).
  • Path locked: I-485 Adjustment of Status (Munim 2026-05-17 late evening). The previous AOS-vs-consular fork is closed.
  • LPR landing triggers US tax residence; §1202 QSBS becomes load-bearing (was future-self instrument as nonresident-alien).
  • DEC-187: there is no Pokemon sub-LLC under the parent. If a separate Pokemon company exists by green-card landing it is a sibling beside the parent (never parent-owned), so no controlled-foreign-corporation or disregarded-subsidiary questions arise.
  • I-485 employment authorization (EAD) lets founder draw salary from parent without STEM OPT constraints.
PHASE 8.5

FICA withholding switch

1 Jan 2028, date-certain
M Planned
  • Munim's F-1 nonresident-alien FICA exemption under IRC §3121(b)(19) ends Dec 31 2027 (5 calendar years from 2023). From Jan 1 2028 Gusto MUST switch to FICA-withholding regardless of STEM OPT status (which runs through ~June 2028).
  • Operational failure point if missed: the parent C-Corp owes employer-half FICA plus interest plus penalty; Munim owes employee-half plus interest. Compounds fast at any meaningful salary.
  • Pre-flip reminder calendar: Gusto config change scheduled for Dec 1 2027 (30 days ahead); confirm pre-Jan-1-2028 in the December 2027 monthly operational review.
  • AI-DIY tractable: it's a Gusto configuration toggle plus a payroll-treatment update. Documented at DEC-167+ filing window.
PHASE 8.6

§1202 marketing-language audit

Ongoing, quarterly
M Planned
  • The PLR 202144026 caveat (Agent D HIGH): the PLR is software-for-medical-providers (B2B clinical decision support for licensed providers), not the closest analogue for B2C consumer wellness. The §1202 conclusion is still PASS on the rule-based reading (no licensed clinicians + no diagnostic claims = on the safe side of §199A health-services definition + every published PLR). But the defense is rule-based, not fact-pattern-precedent.
  • The real 5-year maintenance risk: product-marketing language drifting "wellness" to "clinical decision support" to "diagnostic" across 5 years. DEC-157 "annual board affirmation" is insufficient.
  • Quarterly product-copy audit cadence with named owner (Munim). Audit scope: web copy, customer pitches, LinkedIn, investor decks, USCIS and Stanford filings. Retained snapshots in Drive. Signed attestation each quarter.
  • AI-DIY tractable: Claude prompt runs the diff and surfaces drift candidates; Munim reviews and re-affirms.
PHASE 9

Exit horizon

5-7 years from formation
Planned
  • Founder shares minted at parent incorporation date, 5-year hold met at year 5, 100% federal exclusion under OBBBA tier (50% at 3yr, 75% at 4yr, 100% at 5yr).
  • Per-issuer cap $15M (inflation-adjusted from 2027).
  • Sale-year US-day-count management: avoid §871(a)(2) trap (183+ US days in sale year = 30% flat tax, §1202 disregarded).
  • DEC-187: Pokemon is a separate sibling company, never inside the parent, so there is no sub-LLC asset-sale or spin-out-from-parent path. Its capital-gains-exclusion (QSBS) clock starts at that separate company's own formation at traction, never at the parent's incorporation.
  • State QSBS conformity: NY does not fully conform, CA does not, Ohio conforms, NJ now conforms.
  • SUPERSEDED by DEC-187: there is NO Pokemon sub-LLC. The old rule (do not form a Pokemon sub-LLC before the STEM work-extension is approved, to avoid a "multiple employer entities under single ownership" pattern) is moot, Pokemon is never a sub-LLC under the parent. It stays a personal project and, only at real traction, becomes its own separate company beside the parent. The one formation-time control is the founder IP-assignment Schedule A carve-out (next rule).
  • PIIA Schedule A carve-out must be in place BEFORE founder signs parent's PIIA at Atlas formation. Without it, parent owns Pokemon by default and any future spin-out is a self-dealing transaction.
  • §1202 qualification opinion should be obtained at or before parent share issuance, not later. The defense relies on contemporaneous evidence. Post-hoc opinions are weaker at audit time.
  • Insurance bundle must be bound BEFORE V0 ships to first paid customer. Duty-to-defend only triggers on covered events occurring during the policy period.
  • The separate Pokemon company (formed only at real traction, per DEC-187) must have NO employees and NO payroll while Munim is on STEM OPT. A second employing entity under common ownership would create a second I-983 obligation and break the parent-as-sole-employer story for the Stanford work-extension review, USCIS, and ICE. (Reworded from the retired sub-LLC framing; the principle still holds for the separate company.)
  • DMCA agent registration must be filed BEFORE Chrome Web Store publication if scanner stores user uploads. §512(c) safe harbor doesn't attach retroactively.
  • NIW endeavor framing stays wellness, NOT Pokemon. Pokemon as side venture stays publicly de-emphasized (LinkedIn, deck, web copy) until LPR landed.
  • §871(a)(2) 183-day trap: in any year you sell parent shares as NRA, stay under 183 US days that calendar year. Otherwise 30% flat tax + §1202 expressly disregarded.
  • CLOSED 2026-05-18: the "what would make this comfortable for you" conversation with Mamoo Jan is done. He has agreed and is happy with anything; the Director role is final, not provisional. This was the last pre-Atlas Director gate and it no longer blocks anything (DEC-177 item 2 closed; recorded in farooq-khan.md).
  • RESOLVED by DEC-187 (2026-05-18): Pokemon goes in a SEPARATE US company, never inside the parent. The "park it under the parent vs broaden the parent's description" question is closed. Non-wellness products (Pokemon TCG Hunter and future) stay personal projects with no company until they get real traction, then each gets its OWN separate Delaware company sitting beside the parent, never owned by or run through the parent. This keeps the parent a clean wellness-only company and protects the founders' large capital-gains tax exclusion at a future sale. The only live Atlas-day item is the carve-out in the parent's founder IP-assignment agreement (the contract that hands your work product to the company), so Pokemon is not swept in (Inbox line 25, drafted, attach it in the Atlas signing flow). Foreign incorporation was modelled and rejected with quantified proof. See DEC-187 + DEC-188.
  • The three founder-stock tax-clock filings (one each for Munim, Janika, Mamoo Jan) must be in the mail within 30 days of the share-signing date, not 30 days of any later vesting date. Reason: missing this deadline means every future vesting tranche is taxed as ordinary income AND the federal small-business-tax-exemption clock is broken. Build the three-deadline calendar at Atlas-close, not after.
  • Janika's agency-protection bundle from the prior plan (the Founder Voting Agreement, the Board Observer seat, the charter Founder Matters supermajority) is replaced by the new 3-of-3 board structure. Reason: the prior bundle still reads as locked in the Decision Journal. The canonical record needs a supersession entry to resolve. Until written, agents reading the prior entry fresh will anchor on the old bundle and propose the wrong drafting steps.
  • The retraction of the paid immigration-counsel consult is propagated in the status file and the locked-facts file but NOT yet in the Janika green-card track, the National Interest Waiver strategy track, or Janika's contact file. Reason: those three files still describe the now-retired "pending counsel sign-off" framing. Same-class write needed before any agent re-reads those tracks.
  • The Cleveland arrival window (~Jun 28 - Jul 5) collides with the Jun 28 family event RSVP and with the 10-day worksite-amendment clock on the STEM OPT job training plan. Reason: a three-way collision is currently invisible in this timeline; all three could compress into a 48-hour window unless the timeline surfaces the collision.
  • The compassionate-grounds re-entry packet is unbuilt. Reason: during the in-US green-card application pendency (Q1-Q3 2027 expected), Munim cannot leave the US without an advance-parole travel document. If Mum has a medical event mid-pendency, the time-to-deploy on the packet is hours, not days. 30-min build cost. Ship inline before Atlas fires.
  • The Janika briefing pack must include the Mamoo-Jan-triangle rule (Janika's view prevails on any Janika-vs-Mamoo-Jan business disagreement). Reason: the rule appears in the Decision Journal but is not visible in any artefact Janika has read. For the rule to function as a co-founder protocol, Janika has to know it. Add to the founder-call one-pager before her 90-minute call.
  • Step 0 · Trigger. A sub-product brand name is locked (final consumer-facing name decided) AND consumer-facing reveal is in the 4-6 month horizon. Target is 6 months; tighten to 4 only if we detect a competitor racing to file the same mark.
  • Step 1 · Multi-vector clearance on pick-day. Same pattern as the parent name on May 17. Check USPTO's TSDR database for the exact name and close variants in our classes; check EUIPO's TMview for EU-wide existing marks; check UK IPO and IP Australia for Anglo-market collisions; check WHOIS for .com / .co / .app domain availability; acquire .com immediately (domain squatters move within hours of public WHOIS lookups). Public-mention discipline: zero LinkedIn / press / friends-text-thread mention of the product name until USPTO emails the filing receipt.
  • Step 2 · File the Intent-to-Use application under the parent company's name, NOT under the sub-LLC. The parent C-Corp is the permanent IP-holding entity; sub-LLCs are operating shells. Classes per product: Cl 9 (mobile app) + Cl 42 (web platform) + Cl 44 (human coaching) if the product mirrors the parent's wellness software + SaaS + coaching shape. Adjust per product (a content-only product would shift toward Cl 41 ebook/audio + Cl 9 downloadable, no Cl 44). Each product filing: ~$1,050-1,500 USPTO fees (three classes) + $500-1,500 IP-counsel fee for reviewing the goods-and-services description language.
  • Step 3 · License the trademark from parent to the operating sub-LLC under a written Trademark License Agreement. Required quality-control clauses (the cure for the "naked license" trap explained above): brand-style-guide compliance, parent-approval of marketing materials, parent sign-off on product specifications, audit rights for the parent, defined term and termination conditions. The quality-control rights must actually be EXERCISED (annual audit ritual, brand-guideline review of each product launch). Token clauses with no real supervision lose the mark via abandonment under §1127. Leading case: Eva's Bridal v. Halanick Enterprises, 7th Cir. 2011.
  • NEVER assign an Intent-to-Use filing from parent to sub-LLC before the Statement of Use has been filed. The §1060(a) anti-transfer rule blocks it. A newly-formed single-product sub-LLC cannot satisfy the "successor to the ongoing-and-existing business" exception. License only; never assign at the reservation stage. After the Statement of Use is filed (years later, at product launch), assignments become legally available but the licensing structure is usually still preferable.
  • Step 4 · Statement of Use at product launch. When the product reaches actual commercial use, file the Statement of Use with USPTO under §1051(d) and submit a specimen (app store listing screenshot, marketing material). USPTO converts the reservation into a live registration. If launch slips past the 6-month Notice-of-Allowance window, 6-month extensions are available at $125 per class up to a total of 3 years.
  • Step 5 · Foreign-filing decision. Each product trademark gets its own independent 6-month Paris Convention priority window from its US filing date. The foreign-filing policy is decided once at the parent level (calendar the EU and UK companion filings for the parent mark by ~Nov 17 2026); the same rule applies per-product without re-deciding. If we're not launching internationally in year 1, we let the 6-month window pass for that product and rely on US registration alone.
  • Defensive class strategy at the 2-year mark, parent only, not products. Revisit Class 35 (business management / advertising) and Class 41 (educational content) for the parent name only if a parent-branded business-management content imprint or B2B services arm materialises with documented bona-fide intent. Sub-products never get defensive class expansion (each product files only in classes that match its actual delivery).
  • Defensive benefit while products are in flight. Once the parent mark is registered, every new product mark we file becomes a junior member of the parent's "family of marks". If a third party tries to file a confusingly similar mark in our classes between our parent filing and our product filings, we can block them on family-of-marks grounds even before that specific product was filed. Leading case: J&J Snack Foods v. McDonald's, Fed. Cir. 1991.
  • Pokemon TCG Hunter is OUTSIDE this playbook. Pokemon TCG Hunter is not a wellness product. Its likely class scope is Cl 9 (downloadable software) + Cl 35 (online marketplace / collector services) + Cl 41 (trading-card entertainment content). It gets its own independent trademark filing thread, owned by the parent C-Corp but separately positioned and NOT folded under the wellness umbrella's family of marks. Cross-link only at the corporate-ownership layer (parent C-Corp owns the Pokemon sub-LLC; sub-LLC operates under its own independent trademark license).
  • Verification anchor. Tier-1 corporate-counsel verdict 2026-05-17 (two rounds, Opus, agent ID a7e2e99043b17d625). Primary-source citations for counsel review: 15 U.S.C. §§1051(b), 1057(c), 1060(a), 1127, 1126(d); 37 CFR §§2.32(a)(6), 3.25; TMEP §§503.01, 501.06, 806, 1213.05(b), 1402. Leading cases: M.Z. Berger v. Swatch AG (Fed. Cir. 2015) for bona-fide intent per class; Eva's Bridal v. Halanick (7th Cir. 2011) for naked-licensing cure; J&J Snack Foods v. McDonald's (Fed. Cir. 1991) for family-of-marks doctrine.
CHECKLIST

Incorporation operational checklist (the actual doing-list)

Stages A to F, sequenced around Atlas Day 0 · interactive: tick + comment
M Planned
  • Right now Eulia is just an idea. Incorporating turns it into a legal person: a Delaware company that can own things, sign contracts, hold a bank account, and one day be sold, separately from the humans behind it.
  • The legal core is small and Stripe Atlas automates it for a flat ~$500 in a couple of days: Delaware records a one-page certificate, the company gets a federal tax ID, the founders buy their shares for a token price, and a first board meeting adopts the rulebook.
  • The trap every first-time founder misses: Atlas does the entity, NOT the plumbing. The company still needs its own domain, real mailboxes, a bank account, accounting, and password hygiene, and a company actually run from Brooklyn must also register with New York, not just Delaware.
  • This is the full ordered list: every step, when, who does it, what Atlas covers vs what is left to you, the cost, and where the landmines are. Tick each item when done; add a comment and it is saved for you and for the agents that maintain this timeline.
M Planned
  • A1. Founder IP-assignment carve-out package ready (the separate 3-piece package; cross-ref only). TIME-CRITICAL gate. $0. If skipped, every future Pokemon / non-wellness line of code is silently swept into Eulia.
  • A2. Confirm the founder share math before filing: founders' common at $0.0001/share, Munim and Janika ~50/50, the Atlas default 10,000,000 authorized shares. $0. That share count drives the Delaware annual-tax method later (see D4).
  • A3. Federal tax ID, no decision required. Munim files Atlas as himself and is the IRS responsible party (he has a US Social Security number plus a US address and US phone, the three IRS fast-lane criteria), so the EIN auto-issues the routine 1 to 2 business days after formation. $0. Not a critical-path item.
  • A4. Pick a personal (non-company) identity for every critical account login and recovery, a personal Gmail plus an authenticator app, set up BEFORE any account exists. $0. This is the Nyori scar: a prior venture lost control because a critical account recovered to a company mailbox that was later shut down. Domain, bank, Atlas, tax-portal and DNS logins must recover to an identity that survives shutting down the company email.
  • A5. Check eulia.com is available (and .ai / .io / .co if cheap). $0 to check. Buy it as a personal purchase and assign it to the company after formation, the same pattern as the trademark. Munim buys; Jarvis never auto-buys a domain.
M Planned
  • B1. Submit Stripe Atlas, Delaware C-corp. ~$500 flat. Atlas covers: the Delaware filing, the certificate, registered agent year 1, bylaws templates, founder stock, 83(b) filing help, the federal tax ID, ~$2,500 Stripe credits, Mercury / Brex partner access.
  • B2. Read the certificate in the Atlas dashboard (Day 0 to 2). $0. Two checks: a broad "any lawful business" purpose clause is present; and the officer-protection opt-in is in the charter itself, not just the bylaws (about 40% of recent Delaware companies miss this; if absent, an $89 amendment within 90 days).
  • B3. Registered agent. Atlas covers year 1; from year 2 it is a ~$100/yr renewal you must calendar (a lapsed agent loses good standing).
  • B4. Founder stock + 83(b) elections (Day 0 to 2). $0. Three separate 30-day clocks (Munim, Janika, Mamoo Jan), each 30 days from THAT person's grant, certified mail, no extensions. Atlas auto-files some; verify each and keep the stamped receipts.
  • B5. First board consent + director acceptances + indemnification (~Day 1). $0. Every instrument dated ON OR AFTER the formation date, never backdated (DEC-184). The carve-out's board-consent piece is adopted here.
Planned
  • C1. Tax-ID issuance, routine. Atlas auto-files it. $0. Because Munim (the Atlas applicant) has a US Social Security number plus a US address and US phone, the EIN issues the routine 1 to 2 business days after formation with Munim himself as the IRS responsible party. No decision, no nomination, no phone fallback. Watch-item only: if it has not landed in ~5 business days, check for an IRS seasonal backlog; Atlas allows banking and payments before the EIN, so a delay does not block operations. The genuine long-pole is C3 (work-verification enrollment), not the tax ID.
  • C3. Work-verification enrollment the moment the tax ID lands. $0. Owned by the immigration track (the training plan must not be signed until it is active). Dependency seam.
M Planned
  • D1. Delaware certificate of good standing (short form), when needed for D2. $50 (+$50 for 24h, +$100 same-day). Valid ~60 days, so do not order it early.
  • D2. Register the company in New York (foreign-company authority). $225 plus the $50 Delaware certificate. NOT Atlas. Scar in your favor: the dreaded expensive New York newspaper-publication requirement is for LLCs only. A corporation has NO publication requirement, just the $225 filing. The external-facing "Silicon Valley" framing does not change the legal fact that the operating state is New York.
  • D3. New York state / city tax registration. Pre-revenue is fine; $0 to register. Triggers on the first New York payroll or first taxable New York revenue. Fold into the accountant brief.
  • D4. Delaware annual report + franchise tax, first due 1 March 2027 and every 1 March. $400 minimum using the Assumed-Par-Value method. The DEFAULT method on 10,000,000 shares produces a terrifying ~$85,000 notice; always recompute with Assumed Par Value to reach the $400 floor. Never pay the first number Delaware shows. 1 March 2027 is a Sunday and the deadline does NOT slip to Monday.
M Planned
  • E1. Register eulia.com at Cloudflare (at-cost domain registration, no upsells; Namecheap or Porkbun acceptable fallbacks), Day-0 area as a personal purchase. ~$10 to 12/yr for .com; .ai ~$70 to 90; .io ~$30+; .co ~$25+. Turn on privacy, domain lock, auto-renew. Login and recovery on the A4 personal identity, never a company mailbox.
  • E2. Assign the domain to Eulia after formation (~week 1). $0. The domain account stays under the personal recovery identity even though the company owns the domain.
  • E3. Google Workspace Business Starter + domain verification, after E1. ~$7 per user / month annual. Add the domain in Workspace, paste the one verification record into Cloudflare DNS, verify, then paste the mail records. The Workspace admin recovery contact must be the A4 personal identity, NOT a @eulia.com address (that is the exact Nyori failure).
  • E4. Role mailboxes with E3: munim@ and janika@eulia.com as real seats; founders@ (or hello@/admin@) as a shared alias for vendor signups so no one person's departure orphans a service login.
  • E5. Email DNS hygiene with E3: the three anti-spoofing records and DNSSEC, pasted once into Cloudflare DNS. Mechanical.
M Planned
  • F1. Business bank account (Mercury recommended; Brex alternative), after the tax ID. Atlas does NOT open it. $0 (Mercury, no monthly fee). Fund with founder money only (~$5K to 25K, board-minuted). The parental runway is a personal gift to Munim and must NEVER enter Eulia's account (keeps the foreign-owner tax surface clean). Bank recovery on the A4 identity.
  • F2. Company password manager + authenticator 2FA as accounts are created. ~$0 to 4 per user / month. One shared vault for the domain, bank, Workspace-admin, Atlas, tax, DNS. Authenticator app not text-message 2FA. This is the structural fix that makes the Nyori scar non-repeatable.
  • F3. Accounting / bookkeeping. Adopt Xero, not QuickBooks. ~$15 to 40/mo; a one-shot specialist accountant tier ~$2,500 to 3,500/yr. Three-question test before engaging any accountant: signer name and tax-preparer number, New York capability, founder-capital treatment.
  • F4. Corporate-hygiene calendar (separate from tax), set up at formation. $0. The three 83(b) deadlines, Delaware franchise tax (1 March 2027), registered-agent renewal (year 2), annual board consent, the December 2027 payroll-tax-config audit, the New York biennial statement. A missed date here is pure mechanical loss.
  • F5. Cap-table tooling. $0 now. Atlas issues founder equity and a basic cap table; formal tooling (Carta / Pulley) is not needed before a financing round. Keep the Atlas cap table plus signed agreements as the record.
  • F6. New York City / business-license check. Flag only, $0 likely. A pre-revenue software company with no storefront and no city employees has essentially no city-license obligation yet.
  • F7. Parked Tomo Google Cloud project. Downstream trigger only, $0. Once the company Workspace and billing identity exist, re-parent any kept cloud resources to the Eulia billing account on the personal-recovery identity. Flag, not a Day-0 item.
M Planned
  • Recovery tied to the company mailbox (the Nyori scar). Shutting down Workspace then strands the domain and every critical account. Personal Gmail + authenticator, set up BEFORE the first account.
  • Confusing a New York corporation with an LLC. The expensive newspaper publication is LLC-only. A corporation just files $225 plus a $50 certificate.
  • The Delaware franchise-tax scare bill. The default method shows ~$85,000; the Assumed-Par-Value method is the $400 floor. Always recompute.
  • Treating "Atlas done" as "company operational." Atlas gives the entity, tax ID, equity, registered agent, bylaws. NOT a bank account, domain, email, accounting, New York registration, or password hygiene.