What Is a Form D? A Founder’s Guide to SEC Form D Filings
Form D is the SEC notice startups file after the first sale in a Regulation D offering. Here is when it’s due, what it discloses, state filings and what happens if you’re late.
Series A Financing: What It Is and How to Secure It
What a Series A round is, how it is structured, the key preferred stock terms founders negotiate, and how to prepare the company legally before raising.
Capitalization Tables: Do You Know Who Owns Your Company?
A cap table records who owns your company. Here is what it should include, how pro forma tables work, and the legal mistakes investors find in diligence.
The Qualified Small Business Stock Exclusion: How Section 1202 Works After the 2025 Changes
Section 1202 can exclude millions of dollars of gain on the sale of startup stock from federal income tax. Here are the requirements, the 2025 changes for newly issued stock, and the mistakes that cost founders the benefit.
The Benefits of Making an 83(b) Election (and When It Does Not Apply)
An 83(b) election lets you pay tax on restricted stock when you receive it instead of as it vests. Here is how it works, the 30-day deadline, and why it does not apply to ordinary stock options or RSUs.
Are Shareholder Meetings Really Mandatory? The Ropes of Corporate Compliance
Annual shareholder meetings are required even for one-person corporations, but written consents often suffice. Here is how Delaware and California differ and how to fix lapses.
