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Emerging Growth Companies › Venture Capital › Internal Revenue Service

Emerging Growth Companies (EGC) are companies with total yearly gross revenues of under $1 billion for the most recently completed fiscal year.  
Troutman Pepper Locke

Unlocking Tax Planning Efficiency: The New Era of Online Section 83(b) Elections

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The IRS has introduced a significant update permitting electronic filing of Form 15620 to make an election pursuant to Section 83(b) of the Internal Revenue Code. This update modernizes the compliance requirements of Section...more

Perkins Coie

Washington Court of Appeals Limits B&O Tax Deduction for Investment Income

Perkins Coie on

The Washington Court of Appeals has held that investment funds are subject to Washington state business and occupation (B&O) tax on their investment income. Although Washington law allows taxpayers to deduct “amounts derived...more

Morrison & Foerster LLP

What Is an 83(b) Election, and Do I Need to File One?

Morrison & Foerster LLP on

If you’re reading this, chances are this is not the first time you’ve heard of the 83(b) election (and if it is, then definitely keep reading). The “83” in “83(b) election” refers to Section 83 of the Internal Revenue Code,...more

Bass, Berry & Sims PLC

Key Considerations for Emerging Companies: Formation and Structure

Bass, Berry & Sims PLC on

Monetizing a business concept presents numerous considerations for ambitious entrepreneurs, but with careful forethought, founders can spend more time growing their business and less time worrying whether they made an...more

Morrison & Foerster LLP

Not a Token Gesture: Compensating Service Providers with Virtual Property

Morrison & Foerster LLP on

Questions surrounding the use of virtual currencies and other digital tokens (“tokens”) as compensation came to the forefront last month following formal guidance from the U.S. Securities and Exchange Commission (“SEC”) on...more

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