My colleague Danny Neuman and I put together this video about equity crowdfunding for an AMA on Nick Hughes’ Founders Live group. Equity crowdfunding can proceed along a number of different pathways, including: Rule 506(c) Title III State equity crowdfunding laws Regulation A+ If you want to raise money through an equity crowdfunding, we wouldContinue reading “Equity Crowdfunding Video Chat”
Category Archives: Uncategorized
Taxation of Stock Options: Senate Bill Update
Taxation of Stock Options As of now, the Senate has abandoned the idea of taxing stock options as they vest. This is the modification to the mark, released late yesterday. https://www.finance.senate.gov/imo/media/doc/11.14.17%20Chairman’s%20Modified%20Mark.pdfhttps://www.finance.senate.gov/imo/media/doc/11.14.17%20Chairman’s%20Modified%20Mark.pdf The modification strikes the proposal–Item III.H.1, Nonqualified deferred compensation–from the Chairman’s Mark. A new discussion of Treatment of Qualified Equity Grants begins on p.Continue reading “Taxation of Stock Options: Senate Bill Update”
Stock Option Taxation: The Senate’s Tax Bill
Stock option taxation is a sensitive issue in startup land. Fred Wilson recently sounded the alarm about the Senate’s proposal to tax stock options as they vest. TechCrunch has also written about this. Right now, what we have to work with is the DESCRIPTION OF THE CHAIRMAN’S MARK OF THE “TAX CUTS AND JOBS ACT”. TheContinue reading “Stock Option Taxation: The Senate’s Tax Bill”
Founder Tax Issues
In this video, we talk about founder tax issues, primarily: The 83(b) election — when it applies; when it doesn’t; when it is due; etc. Qualified Small Business Stock considerations in choosing what type of business entity to form. We hope you enjoy the video. My colleague Susan Schalla and I have been making videosContinue reading “Founder Tax Issues”
Federal Research Tax Credits for Startups
Guest Post By Dan Wright Federal Research Tax Credits Is your business involved in creating intellectual property or process and product improvement? If so, you or your business may qualify for federal research tax credits. Common Misconceptions First, let’s clear up some myths about what business activity qualifies for the credit. Many people think ofContinue reading “Federal Research Tax Credits for Startups”
Token Sales & The Risk Capital Test
By Evan Jensen and Joe Wallin and Jordan Rood If you are considering token sales and selling blockchain tokens in the U.S., you not only have to worry about the U.S. federal securities laws (see the latest from the SEC here), but also the laws of each state within the U.S. in which you sellContinue reading “Token Sales & The Risk Capital Test”
The Beauty of Utility Tokens
One thing the SEC didn’t say anything about in its analysis of The DAO token offering last week was the place in the ecosystem for “utility tokens.” This was bemoaned by at least one other legal commentator. As Trent Dykes’ said, it “seems unlikely that the SEC was unaware of the concept of utility tokens,Continue reading “The Beauty of Utility Tokens”
Blockchain Tokens: The SEC’s Take
By Evan Jensen and Joe Wallin On July 25, 2017, the SEC issued a number of important pronouncements with respect to initial coin offerings and blockchain tokens. The SEC issued: (1) a press release; (2) an investigative report into The DAO coin offering; (3) a Statement by the Divisions of Corporation Finance and Enforcement onContinue reading “Blockchain Tokens: The SEC’s Take”
NYSE Entrepreneur’s Roadmap
NYSE Entrepreneur’s RoadmapWe participated in the publication of this book, The NYSE Entrepreneur’s Roadmap. The NYSE Entrepreneur’s Roadmap, from Concept to IPO Founders will find this book helpful as they navigate their startup’s formation, financing, and ultimate liquidity. Where You Can Find The Book You can find the entire book at on the New YorkContinue reading “NYSE Entrepreneur’s Roadmap”
Cryptocurrency Whitepapers: A List
If you are looking for cryptocurrency whitepapers, we have put together a list of some of the largest transactions over the last two years. Please help us and we will update this list as more come online. Cryptocurrency Whitepapers If you are interested in more information about this, please don’t hesitate to contact Ashley Long orContinue reading “Cryptocurrency Whitepapers: A List”