Qualified Small Business Stock – What Is It and Why Does It Matter to Startup Investors
Investors in startups frequently require the corporation to warrant in connection with the sale of its stock that the startup’s...
Stock Purchase Rights and Founder’s Shares
A stock repurchase right with regard to a founder is a provision in the founder’s stock purchase agreement permitting the...
Stock Options – The Major Differences Between ISOs and NSOs & the 83(b) Election
There are two major differences between incentive stock options (ISOs) and non-qualified stock options (NSOs): the type of person who...
“F” Reorganizations in Succession Planning and Business Purchase and Sale Transactions involving S Corporations
March 2024 Author: Andrew (Drew) Piunti DPA Law PC drew@dpalawyers.com An “F” reorganization is a type of qualifying tax-free reorganization...
A Founder’s Guide to Making a Section 83(b) Election
Author: Andrew (Drew) Piunti DPA Law PC drew@dpalawyers.com Founders of early stage companies often find the matter of making an...
Earn-outs: Bridging the Valuation Gap in Business Purchase and Sale Transactions
March 2024 Author: Andrew (Drew) Piunti DPA Law PC drew@dpalawyers.com In connection with the purchase and sale of a business,...