The SEC Staff recently issued a series of facts detailing their view of the JOBS Act exemption from registration as a broker-dealer for crowdfunding platforms.
In a little-noticed provision of the American Taxpayer Relief Act of 2012 ("ATRA"), Congress reinstated the 100% exclusion for gains on the sale of qualified small business stock (or Section 1202 Stock). ATRA provides that 100% of the eligible...
The Federal Lawyer, Vol. 59, No. 9 (Oct./Nov. 2012): This article discusses relaxing of standards for firms that seek SBIR grants and private equity investments. The article highlights "traps for the unwary" such firms should consider...
You have an API for your platform. You need to share it with integration partners to provide a more powerful solution for your customers. Share smart. Know what you are giving up and don't rely on trade secret law to protect your work, get a...
Decisions you make early on in the architecture of your code can have an effect on the way the courts protect it. Copyright and trade secret law will help you maintain your competitive advantage if you use them correctly.
Copyleft is the biggest risk you run when you incorporate open source code into your products. Make sure you understand what an open source license prohibits you from doing and what it forces you to do.
Seeing a client grow into a successful business is a tremendously rewarding experience for an attorney. This article serves to brag about some of these clients, with explanations of what they do, links to some of their work, and links to their...
Rick Graf discusses the pros and cons of making an 83(b) election on the receipt of, or imposition of vesting on, founders' stock, the circumstances under which an 83(b) election is advisable and the mechanics of making an 83(b) election.
The article discusses why founders may want to consider forming their startup as a benefit corporation and then seek Certified B Corporation status.