Securities Act of 1933: Primary federal law governing the initial offering and sale of securities, including stock options, requiring registration unless an exemption applies
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing SEC oversight, including requirements for equity compensation reporting
State Blue Sky Laws: State-specific securities regulations that may require additional compliance for stock option grants within particular states
SEC Rule 701: Federal exemption for private companies offering equity compensation to employees, consultants, and advisors
IRC Section 409A: Tax code section governing deferred compensation, including stock options, requiring fair market value exercise price to avoid penalties
IRC Section 422: Internal Revenue Code section governing Incentive Stock Options (ISOs) and their tax treatment
IRC Section 83: Tax code section governing property transfers in connection with service performance, including timing of taxation for stock options
Fair Labor Standards Act: Federal law establishing wage, hour, and other employment standards that may affect advisor classification and compensation
Delaware General Corporation Law: State corporate law framework commonly used for US corporations, governing corporate actions including stock option issuance
Trade Secret Protection Laws: Laws protecting confidential business information that may need to be addressed in advisor agreements with stock options
Stock Exchange Rules: NYSE/NASDAQ regulations governing equity compensation for publicly traded companies
Board and Shareholder Approval Requirements: Corporate governance requirements for approving stock option grants and equity compensation plans
Securities Registration Exemptions: Various federal and state exemptions from securities registration requirements for stock option grants
