General

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 [...]

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 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. [...]

Unexpected Tax Consequences Could Arise from Certain Early-Stage Investments Increasingly, social impact entrepreneurs and investors are calling for investment structures that provide more [...]

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 [...]

A few years ago, I wrote a blog about the need for impact investors to re-think exits.   I’m happy to see that three years later there are a lot of smart people exploring new investment [...]