AMT + ISO Exercise Calculator
Open →Plan Cognition Labs ISO exercise around the AMT bargain element. Federal + state, AMT crossover, multi-year credit recovery.
Deep dive: Four AMT mistakes you can still fix before December 31 →Cognition Labs is pre-IPO. Plan your AMT and NSO exercise tax at any valuation: current 409A FMV, expected IPO price, or post-IPO scenarios.
Beta · invite-only · AlphaLatitude Inc. · Free Tools
Plan Cognition Labs ISO exercise around the AMT bargain element. Federal + state, AMT crossover, multi-year credit recovery.
Deep dive: Four AMT mistakes you can still fix before December 31 →Left Cognition Labs with vested ISOs? Model the 90-day exercise-or-forfeit window: your deadline, AMT cost of exercising at once, and the share count that maximizes after-tax value.
Cognition Labs NSO exercise tax (federal, state, FICA) plus a sell-vs-hold comparison for long-term capital gains.
Deep dive: Six NSO mistakes your tax advisor probably won't mention →Don't work at Cognition Labs? Find another company.
Cognition Labs is a privately held Dev Tools company, incorporated in Delaware and headquartered in San Francisco, CA.
Last reported secondary-market price: $92.65 per share (as of 2026-06-09). Your own 409A may differ.
$10.2B; acquired Windsurf.
Equity grants at Cognition Labs typically include incentive stock options (ISOs) and non-qualified stock options (NSOs).
Cognition AI, Inc., doing business as Cognition, is an American artificial intelligence (AI) company headquartered in San Francisco, California. The company developed Devin AI, an AI software developer.
Source: Wikipedia (CC BY-SA 4.0)
Founded in 2023 by IOI gold medalists Scott Wu (CEO), Walden Yan, and Steven Hao, Cognition builds Devin, an autonomous AI software engineer that plans, codes, and ships pull requests over long horizons. The San Francisco company raised a $21M Series A from Founders Fund in March 2024, then scaled rapidly: Devin ARR climbed from $1M (Sept 2024) to $73M (June 2025). After Google poached Windsurf's CEO in a $2.4B licensing deal, Cognition acquired the remaining Windsurf team and IDE in July 2025, then closed a $400M round at a $10.2B valuation in September 2025.
Sources: en.wikipedia.org · techcrunch.com · cnbc.com
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