Startups

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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Choosing a Corporate Name: Practical Considerations and Legal Requirements

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

Angel Investment Trends: FY 2015 Halo Report

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

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

The Hot List: 2016 Proxy Season Trends and Action Items

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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Audit Firms Must Disclose Engagement Partner

SEC guidance on “catching up” delinquent filers

Merger activity remains strong in Q3 2015; average deal size spikes

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