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Securities Act of 1933: Primary federal legislation governing the initial offering and sale of securities, requiring registration unless an exemption applies

Securities Exchange Act of 1934: Federal law governing secondary trading of securities and establishing the SEC, including ongoing reporting requirements

State Blue Sky Laws: State-specific securities laws that regulate the offering and sale of securities to protect investors from fraudulent activities

SEC Rule 701: Exemption from registration for private companies offering equity compensation to employees, consultants, and advisors

Regulation D: Set of rules providing exemptions from securities registration requirements for private placement offerings

IRC Section 83: Tax provisions governing property transferred in connection with performance of services, including timing of taxation and valuation

IRC Section 409A: Regulations governing nonqualified deferred compensation, including strict requirements for equity grants and stock options

IRC Section 422: Regulations governing Incentive Stock Options (ISOs), including qualifying requirements and tax treatment

IRC Section 421: Provisions governing Non-Qualified Stock Options (NSOs) and their tax treatment

ERISA: Federal law setting minimum standards for employee benefit plans in private industry

State Employment Laws: Various state-specific regulations affecting employment relationships and compensation

FLSA: Federal law establishing standards for wage, overtime pay, and other employment practices

Delaware General Corporation Law: Primary corporate law statute for Delaware corporations, governing corporate structure and stockholder rights

GAAP: Generally Accepted Accounting Principles providing standards for financial accounting and reporting

ASC 718: Accounting Standards Codification guidance for share-based payment arrangements and equity compensation