Securities Act of 1933: Primary federal securities law requiring registration of securities offerings and establishing anti-fraud provisions for securities transactions
Securities Exchange Act of 1934: Federal law governing secondary trading of securities and establishing the SEC, crucial for equity compensation regulation
State Blue Sky Laws: State-specific securities regulations that must be considered alongside federal securities laws for equity compensation
SEC Rule 701: Provides exemption from registration requirements for equity compensation offered to employees and consultants by private companies
IRC Section 83: Tax code section governing the taxation of property transferred in exchange for services, including equity compensation
IRC Section 409A: Regulations governing deferred compensation arrangements, including certain equity compensation structures
Revenue Procedure 93-27: IRS guidance on the tax treatment of partnership interests received in exchange for services
Fair Labor Standards Act: Federal law establishing minimum wage, overtime pay, and other employment standards that must be considered when structuring equity compensation
State Corporation Laws: State-specific laws governing corporate formation, operation, and equity issuance (e.g., Delaware General Corporation Law)
Securities Registration Requirements: Federal and state requirements for registering securities or qualifying for exemptions when issuing equity compensation
Vesting Regulations: Legal requirements and restrictions governing vesting schedules and terms for equity compensation
Work for Hire Doctrine: Legal principle under intellectual property law determining ownership of work created during service relationship
Independent Contractor Classification Rules: Federal and state guidelines for properly classifying service providers as employees or independent contractors
