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Employer Reporting and Filing Obligations for ISO Exercises and ESPP TransfersNew Requirements Apply to 2010 TransactionsHistorically, Section 6039 of the Internal Revenue Code of 1986, as amended (“Section 6039”), required corporations to provide…

When it comes to startups, one type of equity does not fit all. Below, I’ve outlined several common equities that startup companies issue based on an individual’s role within the company.FoundersOften referred…

One of the key issues for North Carolina companies is attracting and retaining top-level executives. While a number of compensation surveys are undertaken each year, this survey is intended to specifically address…

Introduction October 2009 marks the eight-year anniversary of the infamous Enron scandal, which sparked a transformation in the landscape of corporate America. Despite the enactment of the Sarbanes Oxley Act of 2002…

Stock options may be a valuable component in the compensation mix for US employees in US-based operations. Extreme care must be exercised in granting stock options to ensure compliance with federal tax…

In our role as attorneys representing emerging growth technology companies, we spend a lot of time talking to and working with entrepreneurs as they prepare to start new companies. This is the…

In our initial article [listed below], we discussed the potential impact of some recent Delaware court decisions that highlighted the importance of careful drafting and planning when it comes to providing for…

In our role as attorneys representing emerging growth technology companies, we spend a lot of time talking to and working with entrepreneurs as they prepare to start new companies. This is the…

The American Recovery and Reinvestment Act, signed into law on February 17, 2009, includes a temporary government subsidy for the cost of COBRA continued healthcare coverage. Currently, under the Consolidated Omnibus Budget…

In our role as attorneys representing emerging growth technology companies, we spend a lot of time talking to and working with entrepreneurs as they prepare to start new companies. This is the…