A Founder’s Guide to Making a Section 83(b) Election
One of the more important tax decisions founders of early-stage companies will face is whether or not to make an election under Section 83(b) of the Internal Revenue Code for stock awards or other acquisitions of shares subject to vesting. By making this decision promptly upon acquiring the shares, founders ...
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A Founder’s Guide to Making a Section 83(b) Election
By Kevin Criddle on 14 Sep 2016
One of the more important tax decisions founders of early-stage companies will face is whether or not to make an election under Section 83(b) of the Internal Revenue Code for stock awards or other acquisitions of shares subject to vesting. By making this decision promptly upon acquiring the shares, founders ...
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Investors
So Your Fund Wants to Invest in Canada, Eh?
By Kevin Criddle on 07 Jul 2016
Despite a recent cooling in the overall investment climate, the number of active U.S. venture investors in Canada has more than doubled over the past five years. This migration north coincides with a climb in overall venture investment activity in Canada, increasingly challenging pricing on U.S.-based deals and a lower ...
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VC Funds and Tax
New IRS Proposed Regulations Eliminate Valuation Discounts: Planning Likely Required before the End of 2016
By DLA Piper on 09 Sep 2016
Article prepared by and republished courtesy of our DLA Piper Trusts and Estates colleagues. Earlier this month, the US Treasury issued proposed regulations that, if finalized, will significantly increase the transfer tax cost of transferring interests in family-controlled entities to other family members, both during lifetime and upon death. These regulations relate ...
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IPOs and M&A
The Hot List: 2016 Proxy Season Trends and Action Items
By DLA Piper on 14 Jan 2016
Article prepared by and republished courtesy of our colleagues Sanjay M. Shirodkar, David P. Lewis and Louis Lehot; originally published here: https://www.dlapiper.com/en/us/insights/publications/2016/01/the-hot-list-2016-proxy-season-trends As we enter 2016, we want to bring your attention to a few items that we believe will play prominent roles in the 2016 proxy season. In 2015, proxy ...
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