R&E Tax Credit Changes
Do Changes in the R&E Tax Credit Warrant Reclassification of Workers? In the recent tax bill, Congress changed the research and experimentation credit of Code Section 41, making it permanent [...]
Small Businesses Rejoice!
Congress Makes Permanent the 100% Exclusion on Sales of Qualified Small Business Stock: Founders and Early Investors May Sell Stock Tax-Free, Importance of Meeting QSBS Requirements Heightened As [...]
Shaking Hands with Citizens United
Shaking Hands with Citizens United Most people I know disagree idea with the idea that corporations should be accorded the same protections as living breathing people under the U.S. constitution. [...]
Innovative Financial Structures and the IRS: What You Need to Know
Unexpected Tax Consequences Could Arise from Certain Early-Stage Investments Increasingly, social impact entrepreneurs and investors are calling for investment structures that provide more [...]
Convertible Notes as Equity
Treating Convertible Notes as Equity for Tax Purposes – The Best of Both Worlds? Some people continue to debate whether convertible notes are the appropriate method for capitalizing early-stage [...]
Structures to Incentivize Impact Performance
I don’t know any of these folks, but this blog highlights one of the structures for incentivizing impact performance that will be analyzed and for which we’ll have sample language as part of the [...]
Forming an entity in the U.S. – beware of the tax cost
Should I form a US entity to attract US investors? I am often asked this question by entrepreneurs who are conducting business outside of the US but believe that they may be able to raise money [...]