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Pillsbury - Propel

Equity Compensation: Navigating 409A Valuations

Pillsbury - Propel on

Private company clients frequently ask us about granting compensatory stock options to their founders, employees and other service providers, including board members, consultants and advisors. Options and other equity awards...more

Patterson Belknap Webb & Tyler LLP

QSBS Rollovers

Most founders are familiar with Section 1202 of the Internal Revenue Code, which provides a tax exemption for the sale of Qualified Small Business Stock (QSBS).  Less well known is Section 1202's cousin, Section 1045, which...more

Rivkin Radler LLP

Unreasonable Compensation As Constructive Dividend, Redux

Rivkin Radler LLP on

An often-explored theme of this blog is the frequency with which similarly situated owners of similarly situated closely held business, facing a similar set of economic circumstances, and presented with a similar set of...more

Patterson Belknap Webb & Tyler LLP

Tax Benefits of Advance Planning

Estate planning strategies for founders are typically focused on saving both income taxes and estate taxes. Income tax savings can be achieved by creating and funding multiple trusts with company stock that duplicate any...more

Cooley LLP

Blog: You Never Issued Stock To Your Founders. Is That A Problem?

Cooley LLP on

You and your co-founders have begun exploring a new business idea. You plan to incorporate, build out a team and raise capital in the future. However, before incorporating you decide to divide ownership in the future company...more

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