Michael Callahan

Michael Callahan

Foley & Lardner LLP

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Latest Publications


Should Your Startup Become a Public Benefit Corporation?

With the increased attention paid to companies that feature public benefits or social impact as part of their mission or business plan and with the rise of social impact investors, more and more states are enacting public...more

8/3/2015 - Board of Directors Bylaws Corporate Entities Derivative Suit Public Benefit Corporation Shareholder Rights Shareholders Young Lawyers

What Do the Expanded Reg A+ Rules Mean for Your Company?

This spring, the SEC adopted final rules required by the JOBS Act, which some hoped would increase smaller companies’ access to capital. Note, this wasn’t the long-awaited crowdfunding rules, it was the expansion of...more

7/14/2015 - Audited Financial Statements Blue Sky Laws Capital Raising Emerging Growth Companies Final Rules JOBS Act Offering Statements Offerings Popular Regulation A Regulation D SEC Securities Act of 1933 Startups Tier 2 Offerings

An S-Election for Your LLC: Is it Really the Best of Both Worlds?

For entrepreneurs who want to set up a company and avoid double taxation (i.e., taxation of amounts earned by the company and then taxation of the owners when they receive payments from the company), the choice often comes...more

4/16/2015 - Corporate Taxes Double Taxation Limited Liability Companies Pass-Through Entities S-Corporation

No, Seriously: Don't Forget the Minimum Wage

Start-up companies are often in cost-saving mode, but when it comes to employees, be prepared to pay at least a minimum wage. Many companies forget about it. All companies, regardless of size, must pay either the...more

6/5/2014 - Employee Rights Employer Liability Issues Employer Mandates Minimum Wage Popular Startups Wage and Hour

Outrageous Scams in Financing: Not So Unusual After All

When fundraising, remember—everyone is trying to cheat you. Well, that’s not really true, but it’s obvious that we’d all be skeptical if a foreign “prince” is offering a start-up company several million dollars with...more

4/11/2014 - Fraud Funding Scams

FOLEYTech Summit Recap: Welcoming the Next Generation of Manufacturing

On November 5, 2013, Foley & Lardner LLP hosted over 240 attendees in Boston at its 9th annual FOLEYTech Summit, titled Envision the Future: Today’s Approach to Tomorrow’s Solutions. The Summit focused on how entrepreneurs,...more

12/13/2013 - Big Data Financing Healthcare IT Systems Manufacturers Technology

Crowdfunding: Is It for You? Maybe Not.

Crowdfunding is increasingly popular and effective for certain types of businesses. The producers of a Veronica Mars movie raised over $2m in ten hours, and Cloud Imperium Games raised over $10m for its upcoming Star Citizen...more

7/30/2013 - Crowdfunding Gaming Startups Stocks

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