Public Law No. 119-21, the One Big Beautiful Bill Act (OBBBA), represents the most comprehensive overhaul of the federal tax system since the Tax Cuts and Jobs Act of 2017 (TCJA). Enacted on July 4, 2025...
Restaurant leasing presents a unique blend of legal considerations, shaped by operational realities such as equipment needs, utility demands, and customer-facing enhancements. Review this checklist for...
In today’s deal-making space, environmental liabilities can be hidden landmines threatening post-closing value and operational integrity. Navigate the intricate terrain of M&A transactions where...
This practice note helps attorneys representing drug and medical device manufacturers advise their clients about liability risks associated with their products, by summarizing the legal landscape surrounding...
Do you want to stay up to date on recent developments and guidance regarding gun safety in the workplace? Watch our new Current Awareness: New Developments in Gun Safety Legislation Video , by Alka Ramchandani...
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Traditional equity incentive compensation for a start-up’s employees, including its founders and other associated persons include grants of stock (restricted or otherwise) and stock options (rights to purchase company stock at a discount in the future). This practice note identifies and discusses restricted stock, incentive stock options, and non-statutory stock options—three of the most common types of equity and equity-based incentive compensation awards issued to a start-up company’s founders and key employees. It also examines the equity incentive compensation plans to which such awards are subject and provides practical guidance and advice for drafting these plans. READ NOW »
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