ISOs: Annual Tax Reporting Requirement
If your company has had employees exercise incentive stock options ("ISOs"), you are required to report certain information to the IRS and the optionee about the exercise.
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The RAISE Act: Good News for Tech Workers
The RAISE Act would allow holders of stock in private companies to more easily sell their shares. Sales of private company stock are known as "secondary transactions.
Immediately Exercisable ISOs: The Problems
A lot of companies, including a large portion of Silicon Valley startups, grant new hires immediately exercisable ISOs (incentive stock options) with the expectation that many will exercise their...
Title III, Rule 506 & Reg A
The SEC has finalized the Title III crowdfunding rules. Now it is time to see how people will use the new rules.
Title III Equity Crowdfunding: The Final Rules
The final Title III Equity Crowdfunding rules contain a number of changes from the proposed rules. Some of the changes are good, and some are arguably not so good.
Equity Crowdfunding: The 12(g) Problem
You might be wondering what I am talking about when I say that there is a 12(g) problem with equity crowdfunding.
Rule 147: Good News
Update: Final SEC Rules on Intrastate Crowdfunding (Rule 147 and Rule 147A) Updated February 2026 When this post was originally published in October 2015, the SEC had proposed changes to Rule 147...
Finders: Recommendations to the SEC
The SEC's Advisory Committee on Small and Emerging Companies recently issued recommendations regarding the regulation of finders.
Rule 701 Math: The 15% of Shares Test
If you are administering a private company stock option plan, you need to do what is referred to as "the Rule 701 math" before every grant of stock options or equity awards.
Rule 701
What is Rule 701? And if you are a startup or emerging company, why do you need to know about it?