Securities Act of 1933: Federal law governing primary securities offerings, including Rule 701 which provides exemption for equity compensation in private companies
Securities Exchange Act of 1934: Federal law regulating secondary securities trading and requiring ongoing reporting for public companies offering equity compensation
State Blue Sky Laws: State-specific securities regulations that may affect the issuance of RSUs within particular states
IRC Section 409A: Internal Revenue Code section governing deferred compensation arrangements, including specific requirements for RSU structures
IRC Section 83: Internal Revenue Code section governing property transfers in connection with service performance, affecting RSU taxation
ERISA: Employment Retirement Income Security Act governing employee benefit plans, potentially affecting RSU arrangements
Delaware General Corporation Law: State corporate law framework commonly used for RSU issuance by Delaware corporations
Sarbanes-Oxley Act: Federal law imposing corporate governance and reporting requirements on public companies, affecting RSU disclosure and administration
Dodd-Frank Act: Federal law containing provisions affecting executive compensation and equity awards in public companies
Stock Exchange Rules: NYSE or NASDAQ listing requirements affecting equity compensation plans and disclosure requirements for listed companies
State Employment Laws: State-specific regulations affecting employment-related equity compensation and associated rights
Tax Withholding Requirements: Federal and state regulations governing tax withholding obligations for RSU grants and vesting events
