Securities Act of 1933: Federal law that governs restricted securities, particularly Rule 144, which provides guidelines for the resale of restricted securities and control securities
Securities Exchange Act of 1934: Federal law establishing SEC oversight and requirements for securities markets, including reporting obligations for public companies
Internal Revenue Code Section 83: Tax provisions governing the transfer of restricted property in connection with the performance of services, including timing of taxation and valuation
Internal Revenue Code Section 83(b): Allows recipients of restricted stock to elect to be taxed at the time of grant rather than at vesting, potentially resulting in tax advantages
Internal Revenue Code Section 409A: Regulations governing deferred compensation arrangements, which may impact the structure of restricted stock awards
ERISA: Employee Retirement Income Security Act - Federal law governing employee benefit plans, which may apply to certain equity compensation arrangements
State Corporate Laws: Laws of the state of incorporation governing corporate matters, including stock issuance and transfer restrictions
Blue Sky Laws: State-specific securities laws that regulate the offering and sale of securities to protect investors from fraudulent activities
FASB ASC Topic 718: Accounting standards for stock-based compensation, providing guidance on how to account for and report equity awards
Stock Exchange Requirements: For public companies, specific listing requirements from exchanges like NYSE or NASDAQ regarding equity compensation
Fair Labor Standards Act: Federal law establishing wage, hour, and other employment standards that may impact equity compensation arrangements
Company Governance Documents: Internal documents including articles of incorporation, bylaws, equity incentive plans, and insider trading policies that affect restricted stock awards
