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I write extensively on this topic (http://blog.fairsoftware.net) and I thought this article was pretty good. Of course, the formula provided can't be taken too literally, but it helps.

I have a slightly more radical point of view regarding the CEO and control issue. It's approximated by Joel and others when they discuss full-time vs part-time, but those are only proxies for what is really going on among founders. In my experience (meeting with more than 200 startup founders pre-incorporation), there is ONE person carrying the entire project on their shoulder, and one or more co-founders who are happy to follow. Rarely, I see two equally driven founders. So my litmus test is: "if one of you were to drop out, would the startup die?"

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