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Board of Directors Basics
Board of Directors Basics explores the essential role corporate boards play in guiding and overseeing a company. From how directors are appointed and the key decisions that require board approval to committee structures and director compensation, this article provides a practical overview of board governance fundamentals.
How To Be An Effective Board Member For a Private Company
How to Be an Effective Director examines the responsibilities that come with serving on a private company board. The article explores directors’ fiduciary duties of care, loyalty, and oversight; common conflict-of-interest scenarios; and practical tips for effective board service, offering guidance on how directors can help drive long-term company success while fulfilling their legal and governance obligations.
Digital Tokens: Rethinking the Term “Cryptocurrency”
By Dan DeWolf, Rachel Gholston, and Marine Bouaziz
What are the similarities between a one dollar bill, a share of a company, and a pre-paid gift card? The answer is……..not so much! The same is true of the similarities between virtual currencies, security tokens, and utility tokens; in truth, not so much.
New Beneficial Owner Threshold Eases VC Fundraising
By Talia Primor, Rachel Gholston, and Dan DeWolf
Small venture capital funds and special purpose vehicles, which otherwise qualify as “venture capital funds,” can now raise money from up to 250 beneficial owners and remain within the 3(c)(1) exemption of the Investment Company Act of 1940 (the “Investment Company Act”).
IRS Tax Section 1202: Excluding Your Gains on Small Business Investments
By Dan DeWolf and Rachel Gholston
2016 promises to be another very good year to invest in start-ups because of the extension of significant tax breaks for investors who invest in early stage companies. Investors who invest in small businesses can realize exclusions on capital gains if they choose the right type of company.
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