9 08, 2017

Key Legal Issues Facing Start-Ups: Section 83(b) of the Tax Code

By | 2017-08-17T06:32:48+00:00 August 9th, 2017|Acquisitions, Financial|Comments Off on Key Legal Issues Facing Start-Ups: Section 83(b) of the Tax Code

In the Previous Article, we explored how Section 83(a) of the Tax Code taxes the receipt of “property” (i.e., equity) by a “service provider” (i.e., the entrepreneur) “in connection with the performance of services” (i.e., working on the business).  This [...]

9 08, 2017

Minimizing (or Eliminating) Taxation Under Section 83(a)

By | 2017-08-17T06:37:58+00:00 August 9th, 2017|Financial, Governments, International, Taxes|Comments Off on Minimizing (or Eliminating) Taxation Under Section 83(a)

As discussed in Previous Articles, we saw how Section 83(a) of the Tax Code imposes ordinary income tax on “property” received by a “service provider” “in connection with the performance of services.”  We also saw that Section 83(a) postpones taxation [...]

9 08, 2017

Key Legal Issues Facing Start-ups: Choice of Entity

By | 2017-08-17T06:31:09+00:00 August 9th, 2017|Financial, Taxes|Comments Off on Key Legal Issues Facing Start-ups: Choice of Entity

A key issue facing start-ups is choosing an entity form. The primary options are: C Corporations, S Corporations, Partnerships and Limited Liability Companies (LLCs). Each has advantages and disadvantages, and each presents unique issues. This article will present only the [...]