Filing an 83(b) election for beneficial tax purposes (as explained here ) requires (1) that you own securities and (2) that those securities are subject to restrictions that cause a substantial risk of forfeiture. When you receive stock options , you

Venture capital investors invest in companies in the hopes that later rounds of investment will increase the valuation of the company. As more investors invest in a given company, the percentage of the company that each investor owns decreases, but

If you have a startup, you have likely heard many times that you must be a Delaware Corporation.  What happens if you formed as an LLC in your home state?  Fortunately, Delaware allows for a simple entity conversion from a

For entrepreneurs raising money during the COVID-19 pandemic, lessons learned from previous recessions can provide guideposts on what to do now. As a venture capital (VC) lawyer since 2000, I see similarities from the aftermath of the 9/11 terrorist attacks