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...
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.