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Startups Alternative Minimum Tax

Fenwick & West LLP

Revised Senate Tax Reform Bill Represents Win for Technology Sector

Fenwick & West LLP on

Paving the way for a net-win for technology companies, Senate Finance Committee Chairman Orrin Hatch (R-Utah) released a modified chairman’s mark to the Tax Cuts and Jobs Act that brings treatment of equity and...more

Dorsey & Whitney LLP

Unexpected Risks of Early Exercise ISOs

Dorsey & Whitney LLP on

Companies that permit the grant of early exercise incentive stock options (“ISOs”) do so primarily to limit the impact of the alternative minimum tax (“AMT”). However, due to fairly counterintuitive tax regulations,...more

Davis Wright Tremaine LLP

President Obama Proposes to Expand and Make Permanent Zero Capital Gains on Small Business Investments

On January 31, 2012, President Obama sent a Startup America Legislative Agenda to Congress that included a proposal to “expand and make permanent zero capital gains on small business investments,” which is presumably a...more

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