Securities Act of 1933: Federal law requiring registration of securities offerings and disclosure of material information to investors
Securities Exchange Act of 1934: Federal law governing secondary market trading and establishing the SEC
SEC Rule 701: Exemption for private companies offering equity compensation to employees
IRC Section 409A: Internal Revenue Code section governing nonqualified deferred compensation arrangements, including timing and form of payments
IRC Section 83: Tax provisions relating to property transferred in connection with performance of services
IRC Section 162(m): Limitations on tax deductibility of executive compensation exceeding $1 million
ERISA: Employee Retirement Income Security Act governing employee benefit plans and their administration
FLSA: Fair Labor Standards Act establishing wage, overtime, and labor standards
Delaware General Corporation Law: Primary corporate law framework for Delaware corporations, including equity compensation provisions
Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements for public companies
Dodd-Frank Act: Financial reform legislation including executive compensation and corporate governance provisions
Blue Sky Laws: State-specific securities laws requiring registration and disclosure of securities offerings
Stock Exchange Rules: NYSE/NASDAQ listing requirements and disclosure obligations for publicly traded companies
