Harvard Yard Software

Eric puffs it up. He is one of my best friends from college and writes code like nobody's business. He studied physics at Cornell and is a fearsome mathematician who cracks derivatives like wall nuts. 

Somehow Eric is going to combine the two and spawn a multi-million dollar business. I already see Roger handling the product management and Chas the Chief Operating Officer. Name the business 'Harvard Yard Software' or some such thing and craft a steel plated business plan complete with star quality Advisors from Eric's maths networks. Rent a shabby office and call it "Eric's garage." Throw in a chin-up bar and Mr. Coffee. Hang a model Starship Enterprise from the ceiling, ideally facing down a Klingon fighter. Hire ten Indians either there or here to bang out more code. Find a potential customer willing to serve as a reference or better, buy the product pre-completion. Engage discussions with corpdev at Google or McGraw Hill or Rand or some similar known relevant brand entity. Invite a few industry experts and investors onto the Board; occassionally seek their advice so they feel loved. Incorporate in Delaware, create a capitalisation table, consider tax structures for an exit. Produce pro formas. Call in every favor you own. 

 Me, I'll raise the dough and revel in everybody's hard work - in short, same as it ever was.