Okay its not in the whitepaper, maybe I remembered that wrong, but its in the opening post:


IPO STOCK OPTIONS FOR HEAT TOKENS

Heat Ledger Ltd will arrange share release of private stock equity in Q2 - Q3 2017. Approximately 50,000 to 62,500 company shares are planned to be available for the public to constitute 20% - 25% of total company equity. HEAT token holders who participate in round 1 ICO and hold their tokens will receive options that entitle for 50% minimum rebate from IPO share price.


Although I know that the rules around that have changed every now and then and I don't know the current stance - anyway it should be enough