When presented with a securities law question, both the federal securities laws, which
include the Securities Act of 1933 and the Securities Exchange Act of 1934, and state
securities laws, which will include the laws of the state of the company's principal place of
business and each state in which the company proposes to offer and sell securities to its
employees, must be considered. This article addresses considerations under the Securities
Act of 1933, with a brief discussion of similar considerations at the state level.
This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).
This Wilson Sonsini alert takes an in-depth look at the deferral opportunity available for qualified equity grants under new code Section 83(i), as created by the Tax Cuts and Jobs Act.
The U.S. Securities and Exchange Commission brought an action against San Francisco-based Credit Karma on March 12 for issuing employee stock options without a valid registration exemption because the issuer failed to satisfy the requirements of Securities Act Rule 701.
This Deloitte article provides a summary the treatment of qualified equity grants by certain private companies under newly created Section 83(i) of the Internal Revenue Code. Section 83(i) was added to the tax code by the Tax Cuts and Jobs Act.
This Trucker Huss alert explains why qualified equity grants can be a helpful tax strategy for employees and an excellent recruiting, retention and incentive program for employers. It also reviews the statutory requirements for establishing a qualified equity grant program for eligible employees of an eligible corporation.
This white paper describes several prominent and common pitfalls that private companies will want to avoid in the design and administration of their equity incentive plans.
Private company unicorns are facing longer paths to IPO, unprecedented valuations, and the potential for options to expire before a liquidity event. Find out how some companies are leveraging plan design to address these issues.
What does Tom Petty have to do with stock compensation? Find out, along with six reasons why Section 83(i) isn't all it's cracked up to be. Plus a cute cat pic.
IRS Notice 2018-97 provides guidance on key aspects of the deferral opportunity for employees of private companies under Section 83(i), including the 80% requirement, tax withholding requirements, and whether companies can opt out of granting Section 83(i) qualified awards.
This notice provides guidance on key requirements the apply to qualified equity grants under Section 83(i).
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