Congress: Please Fix 83(b) Elections
Congress is trying to make life easier for early stage and startup companies. This is good. But so far, nothing has been proposed to fix Section 83(b) of the Internal Revenue Code.
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The Financial Choice Act: How to Make it Better re Form D
Congress is preparing a bill known as the Financial CHOICE Act of 2016. There is a lot in the bill (and so it is worth scanning the table of contents for issues you might care about).
The Accredited Investor Definition: Let's Not Index it to Inflation
The first bill out of the new Congress next year might set the accredited investor definition to adjust with inflation.
Indexing the Accredited Investor Standard to Inflation: A Bad Idea
Indexing the Accredited Investor Standard to Inflation: A Bad Idea Now that the election is over, it is unclear, at least to me, which direction startup public policy will take.
506(c) Offerings: Let's Fix the Verification Rules
Section 201(a) of the JOBS Act repealed the ban on generally soliciting or generally advertising private securities offerings, provided certain conditions were met.
Employee Stock Ownership: Empowering It Through A New Law
Broad-based employee stock ownership is one way to ensure that the wealth created in startups is widely shared by those who helped create the wealth.
S Corporations & Blank Check Preferred Stock
I have heard this a number of times in regards to S Corporations & Blank Check Preferred Stock: "A corporation cannot make an S election if it has preferred stock authorized in its charter, even if...
RSUs: The Tax Problems in the Startup Context
Restricted Stock Units (RSUs) are not a good choice of equity compensation for a startup. RSUs work great for big public companies, like Amazon or Microsoft.
Warrants: The Tax Story
Warrants can be confusing from a tax point of view. There are a couple of reasons for this. But the primary reason is probably that how a warrant is taxed is driven.
Crowdfunding Tax Advice From the IRS
Dan Wright and Joe Wallin If you are going to raise money through a crowdfunding campaign, you need to think through the tax consequences before you start.