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Rivkin Radler LLP

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Rivkin Radler LLP on

C Corp - Imagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the federal income tax. Thus, Corp will pay...more

Morrison & Foerster LLP

PE & VC Exits: U.S. Direct Listing Rules In Flux

Morrison & Foerster LLP on

Amid intense focus on investor liquidity (and paths to potential liquidity) in private companies, we provide an update on developments around direct listings as an alternative to traditional IPOs in the United States. On...more

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