Startups

New SEC exemption rules for intrastate and regional offerings

Yesterday the SEC adopted rules intended to facilitate intrastate and regional securities offerings.  The SEC made general updates and modernized old Rule 147, the safe harbor exemption for intrastate securities offerings under Section 3(a)(11) of the Securities Act. The SEC also adopted a new exemption in Rule 147A, which differs from ...

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Understanding the differences between an ISO vs. NSO

A Founder’s Guide to Making a Section 83(b) Election

Choosing a Corporate Name: Practical Considerations and Legal Requirements

Investors

So Your Fund Wants to Invest in Canada, Eh?

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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SEC Sanctions Private Equity Fund Adviser For Acting As An Unregistered Broker

Marketing Technology Landscape Infographic

Unicorn Infographic and 2015 Trends

VC Funds and Tax

The Trump Tax Reform Plan – Key Points

Article prepared by and republished courtesy of our colleagues Evan Migdail and Steven Phillips; originally published here: https://www.dlapiper.com/en/us/insights/publications/2016/11/the-trump-tax-reform-plan/.  As a result of the elections, the chances for the enactment of comprehensive tax reform are perhaps greater than at any time over the past decade. A great deal of work has already ...

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New IRS Proposed Regulations Eliminate Valuation Discounts: Planning Likely Required before the End of 2016

“Qualified Client” Threshold Increasing to $2.1M

100% exclusion for Federal capital gains tax on the sale of QSBS permanently extended

IPOs and M&A

Corp Fin no longer requires “Tandy” representations for file reviews

The Division of Corporation Finance of the Securities and Exchange Commission has announced that “Tandy” representations are no longer needed in filing review correspondence. If you have been involved in filing a registration statement any time after 2004, you have probably seen Tandy language.  Named after Tandy Corporation, the first company ...

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The Hot List: 2016 Proxy Season Trends and Action Items

Audit Firms Must Disclose Engagement Partner

SEC guidance on “catching up” delinquent filers

LexBlog