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Internal Revenue Code (IRC) Startups Investors

Wilson Sonsini Goodrich & Rosati

Understanding Section 1202: The Qualified Small Business Stock Exemption

The “qualified small business stock” (QSBS) tax exemption under Section 1202 allows non-corporate founders and investors in certain emerging growth companies to potentially exclude up to 100 percent of the U.S. federal...more

Greenberg Glusker LLP

[Webinar] Maximizing Tax Benefits with Qualified Small Business Stock (QSBS): Key Insights and Strategies - March 27th, 10:00 am -...

Greenberg Glusker LLP on

This presentation will cover essential aspects of QSBS eligibility, the tax benefits available under Section 1202, and practical approaches for maximizing exclusions on capital gains. This session will include recent updates,...more

Orrick, Herrington & Sutcliffe LLP

UK Founder Series: Flip Back from the U.S. – Key U.S. Tax Considerations

Orrick's UK Founder Series offers monthly top tips for UK startups on key considerations at each stage of their lifecycle, from incorporating a company through to possible exit strategies. The Series is written by members of...more

Mintz - Employment Viewpoints

Employees’ Perspective on Source and Use for Series Financings and Acquisitions

A primary goal of many, if not all, founders of start-ups and similar early-stage companies is to grow the company in a way that makes it an attractive target for outside investment and/or acquisition. For many companies,...more

Willcox & Savage

Do Your Due Diligence: Startups and Secondary Transactions

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Following reports that record numbers of investors in private startups are exploring selling equity before an IPO or liquidity event, it’s important to remember that secondary sales often pose issues that are not present in a...more

Foley & Lardner LLP

Flipping Your Business into the United States: Meet the Delaware C Corporation

Foley & Lardner LLP on

A company “flip” has become a ubiquitous method of accessing the U.S. markets, whether for fundraising or commercial growth. A “flip” involves formation of a corporation in the United States, typically a Delaware corporation...more

Gould + Ratner LLP

New Tax Bill Puts a Stop to Incentives for Startup Investing

Gould + Ratner LLP on

Proposal’s Effect Would Limit Access to Capital for Small Businesses - An overlooked provision of the new, sweeping tax bill currently under consideration by Congress as part of President Joe Biden’s $3.5 trillion...more

Bass, Berry & Sims PLC

Key Considerations for Emerging Companies: Equity Compensation

Equity compensation – which links the self-interests of a company’s service providers with the interests of the company and its investors – is a compelling incentive for start-up companies to attract and motivate employees...more

McGuireWoods LLP

Venture Capital Coast to Coast – June 2016

McGuireWoods LLP on

VC WATCH - Half-Time 2016: A Glass Half-Empty, or Half-Full? After two record years for venture fundraising and investment, the “bears” among us are already planning for the next down-cycle. Recent headlines...more

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