New Crowdfunding Broker-Dealer FAQs Published by the SEC Staff
February 26th, 2013
Crowdfunding of securities offerings is continuing its inevitable emergence, albeit with the active pushback of the SEC and its staff. As many of you who have been following the crowdfunding movement...
Fiscal Cliff Deal Reinstates 100% Exclusion For Gains on Sale of Shares Issued by Most Start-Ups.
February 19th, 2013
Capital gains dispositions on "qualified small business stock" (“QSBS”) are once again temporarily 100% exempt from federal taxation under Section 1202 of the Internal Revenue Code. Historically, unde...
To 83(b) or not to 83(b)
July 23rd, 2011
So, you’ve just received a grant of restricted stock from your employer or consulting client. Or, more likely if you’re a founder, your new investors are requiring, as a condition of completing their ...
A New Choice in Entity Selection
July 7th, 2011
One of the first questions any lawyer who works with startups receives at the initial meeting with a new client is “What type of entity should I (we) form?” Historically the answer came from one of th...