The Venture Law Blog, published by Sheppard, Mullin, Richter & Hampton LLP, focuses on legal issues relevant to venture capital, startup companies, and emerging technologies. It covers topics such as mergers and acquisitions involving AI-powered companies, regulatory compliance for venture lending, corporate transparency and beneficial ownership reporting under the Corporate Transparency Act, and tax reporting obligations related to employee stock options and purchase plans. The blog also addresses risk management, intellectual property protection, cybersecurity, and data privacy concerns in the context of venture transactions and financing. It serves as a resource for legal developments affecting venture-backed businesses and financial institutions engaged in venture lending.
Final regulations were issued last month under IRC Section 336(e). These regulations present beneficial planning opportunities in certain circumstances.
For qualifying transactions occurring on or after May 15, 2013, Section 336(e) allows certain taxpayers to elect to treat the sale,…
The California State Senate yesterday approved a measure providing relief (albeit only partial relief) to those taxpayers facing retroactive tax assessments by reason of the Cutler decision. In Cutler v. Franchise Tax Board the California Court of Appeal held that…
This article was originally published by The Recorder.
Eagle v. Morgan, 2013-11-4303 (E.D. Pa. 2013), represents one of the first trials on the issue of who owns social media accounts: the individual employee who first created the account or the employer…
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. Summarized below are highlights of those and other changes to Federal tax laws affecting income, payroll, gift and estate, and generation-skipping transfer taxes beginning…
By Matthew Richardson
A California appellate court recently held as unconstitutional the California statutes extending the benefits of selling “qualified small business stock” (QSBS) to California taxpayers. In Cutler v. Franchise Tax Board (2012) 208 Cal. App. 4th 1247, the…
There has been a lot of talk recently about a phenomenon called crowdfunding, a new type of fundraising that relies on social media and the Internet to raise small amounts of capital from large numbers of individuals. Despite the talk,…
One of the most common agreements entered into by an emerging company is the confidentiality agreement, also known as a non-disclosure agreement (“NDA”). You are likely to routinely be involved in discussions with third parties about possible collaboration or partnering,…
By Riaz KaramaliWith the reemergence of a healthy M&A market for emerging companies, we thought it would make sense to revisit some key touchpoints to keep in mind when getting your company ready for a potential sale.…
By Riaz KaramaliThis blog post picks up where the last post in this start-up series left off, with the assumption that the start-up has been in incorporated, completed its founders’ round of financing, created an executive summary and pitch…
By Matthew RichardsonBeginning this year, according to forms or regulations the IRS prescribes, any issuer of a “specified security” will have to file an information return setting forth:
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