I would lean toward the side of not worrying about it at the moment. If you haven't raised money and/or you don't have paying customers, I'd focus on building the product and gaining traction first. It would be easy enough to figure out how to do this (if it's even a good idea) once you can pay a lawyer to draft up the appropriate documents.

Also, in general, the more people you have on your cap table early on creates more hassle as the company grows. Especially when it comes time to fundraise. This could cause potentially bad situations that you probably wouldn't foresee happening. Focus on building something successful and then it will be trivial to figure out once you're there.

It's not a substantial worry that would distract from building a successful product ...

However, after thinking about it some more and realizing the tax benefits are murky at best, I agree it's probably not worth doing.