A down round is a round of financing that values a company at less than in an earlier round....
Every five years, the Securities and Exchange Commission is required to adjust the dollar threshold tests it uses to...
Startup owners face a lot of decisions, but one of the most important they will make is which type...
The price per share of the Series A preferred stock – the first significant round of venture capital financing...
A “majority rules” provision in a convertible note allows for an amendment or waiver of its terms with the...
Convertible notes are loans and, like most loans, have a fixed maturity date at which point they are to...
When investing in startups venture capital funds often request what is known as a management rights letter. This letter...
Revenue Procedure 2001–43 SECTION 1. PURPOSE This revenue procedure clarifies Rev. Proc. 93–27 (1993–2 C.B. 343) by providing guidance...
This revenue procedure provides guidance on the treatment of the receipt of a partnership profits interest for services provided...
Categories