Understanding SPACs and Equity Compensation
Google “SPAC Attack.” Go on; I’ll wait. My search results have over 15 pages of articles with the phrase “SPAC Attack” in the title, including such zingers as &ldqu...Read More
Are IPO Lockup Periods Negotiable? Maybe.
There are a few things in life that are inevitable: death, taxes, and, I thought, lockup periods after an IPO. But it turns out that lockup periods might be negotiable.
Six Reasons Why Section 83(i) Is a Trap
One of the many challenges private companies face when offering stock compensation to their employees is that, whether in the form of stock options or awards, the grants may be subject to tax be...Read More
IRS Notice 2018-97 Provides Guidance on Section 83(i)
On December 7, the IRS issued Notice 201...Read More
Ten Things to Know About Qualified Equity Grants
On December 7, the IRS issued Notice 2018-97<...Read More