Reincorporation is a rebirth mechanic which will reset all of your progress and reward you with reincorporation score and reincorporation tokens. When a corporation reincorporates, they will receive a reincorporation score for every billion dollars of net worth (calculated at the time of reincorporation) as well as a reincorporation token for every billion dollars of net worth up to 8x 10x reincorporation tokens.
However, premium members get a bonus to the number of reincorporation tokens they can get.