Hiring independent contractors can be an appealing option for companies, and small businesses or start-ups, in particular. Employers don’t...
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015, or...
Section 83 of the Internal Revenue Code applies to various forms of deferred compensation, including equity compensation such as...
Every summer, clients come to me asking for an agreement to use with their new interns.
Clients often ask whether they should accept unaccredited investors in venture-type transactions. My general advice is, if practicable, not...
Revenue Procedure 2001–43 SECTION 1. PURPOSE This revenue procedure clarifies Rev. Proc. 93–27 (1993–2 C.B. 343) by providing guidance...
I. Introduction Limited Liability Companies and partnerships (both referred to here as “LLCs”) can issue 4 basic forms of equity...
This revenue procedure provides guidance on the treatment of the receipt of a partnership profits interest for services provided...
On November 10, 2010, the Court of Chancery of Delaware issued an opinion that should cause venture capitalists and...
A Qualified Small Business (QSB) is:(i) a domesting C corporation; (ii) with gross assets that don’t exceed $50M; (iii)...
