Securities Act of 1933: Federal law that regulates the offering and sale of securities, including equity compensation, requiring registration unless an exemption applies
Securities Exchange Act of 1934: Federal law governing secondary market trading of securities and establishing SEC oversight
SEC Rule 701: Provides exemption from securities registration requirements for equity compensation offered to employees, consultants, and advisors
IRC Section 409A: Regulates nonqualified deferred compensation, including certain equity awards, with strict requirements for timing of elections and distributions
IRC Section 83: Governs the taxation of property transferred in connection with performance of services, including timing of taxation and recognition of income
IRC Section 422: Defines requirements for Incentive Stock Options (ISOs) and their tax-favored treatment
IRC Section 423: Regulates Employee Stock Purchase Plans (ESPPs) and their tax treatment
Fair Labor Standards Act: Federal law establishing wage, hour, and employment standards that may affect equity compensation arrangements
ERISA: Employee Retirement Income Security Act governing employee benefit plans, which may apply to certain equity arrangements
Delaware General Corporation Law: Primary corporate law framework for Delaware corporations, affecting corporate governance and stock issuance
Blue Sky Laws: State-specific securities regulations requiring registration or exemption for offering equity to employees
Trade Secret Laws: Protects confidential business information, often incorporated into equity agreements through confidentiality provisions
State Contract Laws: Governs formation and enforcement of contracts, including equity agreements, at the state level
Uniform Commercial Code: Standardized state laws governing commercial transactions, including certain aspects of securities transfers
