Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
Check out this video discussing best practices for responding to FDA Form 483 inspectional observations. Watch now » Related Content Life Sciences FDA Matters Representation and Warranty Clause...
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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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