What is the Section 83(b) Election Process? The Section 83(b) Election Process can be a little tricky, so let’s start at the beginning. Under Section 83(b) of the Internal Revenue Code (“Section 83(b)”), a taxpayer who receives certain property subject to vesting as compensation for services (for example, a restricted stock award granted by the…

The SEC Proposed Changes to the Definition of a Smaller Reporting Company On June 27, 2016, the SEC issued proposed rule amendments that would increase the financial thresholds in the definition of smaller reporting company as used in the SEC’s rules and regulations. If adopted, the proposal would expand the number of registrants that qualify…

Depending on who you ask, the U.S. Securities and Exchange Commission is either a trigger-happy agency looking to bring the hammer down on business owners or a toothless entity with little to no enforcement power. Of course, as most corporate securities lawyers will tell you, the truth lies somewhere in the middle. Unfortunately, all too…

Federal corporate securities laws require that businesses disclose information periodically regarding specific financial statements. Although these statements ask for straightforward information about each company’s financial state of being, it’s common for business owners to be confused by the way in which the Security Exchange Commission (SEC) asks for this information. If your business needs to…

This week, VentureBeat takes a closer look at the state of the IPO market, which has some investors skittish. With floating anxiety over falling oil prices and the opaque Chinese economy, a growing chorus of naysayers has questioned whether 2016 is the right time to go public. Now, one highly respected venture capitalist says those…

La mayoría de la gente piensa “OPI” cuando se enteran de que una empresa va pública. [1] Una alternativa más barata y más rápida de la salida a bolsa tradicional, sin embargo, es a través de una fusión inversa. En una fusión inversa, “Los accionistas de la empresa privada intercambian sus acciones por una gran…

“How a Corporation Issues Additional Shares”[i] A corporation will most likely decide to issue additional shares of stock in order to raise additional capital. The benefit of raising additional capital is obvious—more capital for the corporation to use in order to grow. The main potential downside of issuing more shares in order to raise capital is a…

Corporate Law is not a joke. Learn from Volkswagen’s mistakes and chose the right direction at the start. According to the BBC, the 2015 Volkswagen emissions scandal is not only the “most expensive act of stupidity in the history of the car industry,” but could also end up being “one of the longest legal nightmares…

SEC Proposes Rules to Enhance Transparency and Oversight of Alternative Trading Systems FOR IMMEDIATE RELEASE 2015-261 Washington D.C., Nov. 18, 2015 —The Securities and Exchange Commission today announced it has voted to propose rules to enhance operational transparency and regulatory oversight of alternative trading systems (ATSs) that trade stocks listed on a national securities exchange…

Regulation Crowdfunding Rules Part II: What Companies Raising Capital Must Disclose This blog post is the latest in a series of blog posts about Regulation Crowdfunding. Part I is linked here.  If you have any questions about crowdfunding, capital raises, or funding portals email gil@bradshawlawgroup.com or call (917) 830-6517 and we will give you a…

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