I met with George Grellas at Grellas & Associates yesterday about exactly this, it's potentially a huge benefit for founders, I believe it does require some small cash amount along with IP. I am in the process of creating an entity through Grellas & Associates and was going to pay extra to have the process expedited to take advantage of this tax benefit that I believed expired at the end of this month. Can someone please confirm that this has been extended through 2011 or provide a link? I haven't been able to find anything.