No, founders usually BUY restricted stock, not options.  This can be offered to employees, too, as long as the price is reasonable.<p>At the beginning, a company is usually $100 or so in total, and the founders pony up $20 or so each to buy their shares.  The company can buy back the portion of unvested stuff for the balance of the $20 until it vests.<p>83b election gets you out of tax hell, too.<p>Talk to your lawyer.