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Many companies rely on Regulation D, an exemption from registration under the Securities Act of 1933, in conducting private placement offerings of their securities. When a company sells its securities in reliance…

Pursuant to Section 6039(a) of the Internal Revenue Code of 1986, as amended (“Code Section 6039”), corporations are required to provide a written information statement to their employees who exercise incentive stock…

The deadline for full compliance with Section 409A of the Internal Revenue Code relating to the deferral of compensation for employees and other service providers is December 31, 2008. We do not…

General Corporate Matters Formation In order to form a corporation, a Certificate of Incorporation or Articles of Incorporation must be filed with the Secretary of State of the state in which the…

For tax purposes, business entities come in two major flavors. There are “C corporations,” which are corporations that are subject to “double taxation” in that the companyʼs income is subject to tax,…

You have been successful. You started that business you always dreamed of, and you now have grown it into a very successful business. Now is the time to cash in and get…

Congratulations. You’ve identified a new chemical compound that when combined with your current technology shows powerful results in early laboratory tests. The invention is protected by patents owned by a university and…

Well-paid employees have historically tried to defer parts of their compensation into later years, expecting that overall they will benefit, either by growing their funds tax-free until retirement, or by accessing the…