Category: Commentary

In the past, common stockholders had to wait for a company to complete an IPO or to be acquired in order to sell their shares.  ...

Whether you are part of an up-and-coming start-up or a more established company, you’ve probably faced challenges recruiting in the technology job market.  Companies need ...

Crowdfunding has become an extremely popular way for young companies to raise capital.  While not all of this crowdfunding is used to capitalize startup companies ...

The US Court of Federal Claims ruled that §409A of the Internal Revenue Code applies to stock options which were issued at a discount, upholding ...

If you are an executive or a director of a private company, then you probably have heard about IRC 409A.  And you probably also know ...

During the past few years, many young companies have used convertible notes instead of preferred stock to raise money from angel investors and even venture ...

The California income tax law largely conforms to federal income tax law and California routinely uses the federal definitions of taxable income or tax deductions. ...