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Bowditch & Dewey

What Startups and Founders Need to Know About the “One Big Beautiful Bill Act” (Now Law)

Bowditch & Dewey on

In a landmark legislative win for entrepreneurs, the “Big Beautiful Bill” was signed into law on July 4, 2025, overhauling how startups, founders, and early investors structure and grow their companies. Among the most...more

Latham & Watkins LLP

IRS Pursues 409A Audits, Issues Ruling on Certain Options/SARs under 457A

Latham & Watkins LLP on

IRS audits signal focus on Section 409A compliance; Revenue Ruling makes certain nonqualified options and stock appreciation rights more attractive for offshore entities. The IRS has begun its limited audit initiative...more

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