Just a reminder that the temporary 100% exclusion for Federal capital gains tax on the sale of “qualified small business stock” (“QSBS”), under Section 1202 of the IRS regulations, is set to expire at the end of calendar year...more
Yesterday, the Securities and Exchange Commission (SEC) took an important step in making securities-based crowdfunding a reality for many small companies with the release of its proposed rules governing crowdfunding. ...more
In your experience working with startup entrepreneurs, what's the one mistake they make time and again?
The answer to that question of course varies greatly, depending on whom you ask - and, for legal perspective, we...more
The SEC is currently open and operational despite the recent federal government shutdown. So far the federal government shutdown has not slowed the proposed Twitter IPO, as their Form S-1 registration statement was posted to...more
NEW SEC GENERAL SOLICITATION AND “BAD ACTOR” RULES RE PRIVATE STOCK SALES NOW IN EFFECT -
New Securities and Exchange Commission rules concerning private stock sales are now in effect.
Under these rules, for...more
I. Introduction / Background -
With the passage of the JOBS Act, the regulation governing most private securities offerings is undergoing a dramatic makeover. Congress tasked the Securities and Exchange Commission...more
This morning, Delaware Chancery Court Vice Chancellor Laster issued his highly anticipated, post-trial decision in In re Trados Incorporated Shareholder Litigation, C.A. No. 1512-VC (August 16, 2013), where the directors who...more
Compliments of Jason Smith of Kidder Mathews, attached is a Seattle-area office real estate market review for Q2 2013. As the report notes, the second quarter of 2013 continued the trends of the first quarter, although, while...more