Raising Equity Capital for Your Startup: Securities Law Exemptions Ranked by Ease of Use
Raising equity capital for a startup properly can be challenging, but it is the first step before starting a successful business.
James Graves
Page 2
Be Careful Who You Issue Stock Options To Under Rule 701
Intro to Rule 701 Any time a company grants stock options or compensatory equity awards of any kind, the company must comply with the registration requirements of federal and applicable state...
Public Policy: Remove Taxes on Sharing Stock With Workers
Our federal tax system, the public policy, makes it unnecessarily difficult for private companies to share stock with their employees, contractors, advisors, and other service providers.
How to Use and Review Non-Disclosure Agreements (NDAs)
We are frequently asked by clients to review Non-Disclosure Agreements (“NDAs”) in various contexts.
Profits Interests in a Limited Liability Company - What Are They?
A common question we receive when working with limited liability companies taxed as partnerships under Subchapter K of the federal income tax law (“LLCs”) is, can the company grant stock options to...
CARES Act: The Affiliation Rules and How They Could Affect Your Eligibility for a PPP Loan
Note: The Paycheck Protection Program (PPP) ended on May 31, 2021. This article remains for historical reference.
Update to Statutory Preemptive Rights in Washington Corporations
Joe and I wrote a post last year about how to form a Washington corporation, and the importance of doing away with statutory preemptive rights held by shareholders.
CARES Act: How the Paycheck Protection Program Can Help Your Company
Congress has passed and President Trump signed into law on March 27 the Phase 3 COVID-19 Relief package commonly known as the “CARES ACT” in an attempt to provide financial relief to American...
Appeals Court Rules Seattle Income Tax Unconstitutional
In a decision issued on July 15, 2019, Division I of the Court of Appeals of Washington ruled that the 2017 City of Seattle 2.
The Rule 701 Math: How to do it
If you are a non-public company granting stock options or other compensatory equity awards, you need to be familiar with Rule 701 Math and in particular its mathematical limitations.