Understanding the differences between an ISO vs. NSO

By Tyler Hollenbeck and Cisco Palao-Ricketts Although there a number of web resources regarding the distinctions between “incentive stock options” (ISOs), which can only be granted to employees, and “non-statutory options” (NSOs)[1], which can be granted to employees, directors and consultants, these resources are often heavy with tax jargon that is ...

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

Choosing a Corporate Name: Practical Considerations and Legal Requirements

Employee and Other Proprietary Information & Invention Assignment Agreements – Update for New Trade Secret Law


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

New IRS Proposed Regulations Eliminate Valuation Discounts: Planning Likely Required before the End of 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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“Qualified Client” Threshold Increasing to $2.1M

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

Equity Compensation Alphabet Soup – ISO, NSO, RSA, RSU and more

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