Securities Act of 1933: Primary federal legislation governing the issuance of securities, requiring registration of securities offerings and mandating disclosure requirements
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities, establishing the SEC, and governing ongoing reporting requirements
State Blue Sky Laws: State-specific securities regulations that complement federal securities laws and may require additional compliance measures
IRC Section 409A: Internal Revenue Code section governing deferred compensation arrangements, including certain stock options, with strict requirements to avoid penalties
IRC Section 422: Regulations specific to Incentive Stock Options (ISOs), including qualification requirements and tax treatment
IRC Section 83: Rules governing the taxation of Non-qualified Stock Options (NSOs) and property transferred in connection with performance of services
ERISA: Employee Retirement Income Security Act governing employee benefit plans, which may apply to certain equity compensation arrangements
Delaware General Corporation Law: Corporate law framework for Delaware corporations, often relevant for stock option agreements of Delaware-incorporated companies
Stock Exchange Rules: Requirements from NYSE or NASDAQ regarding equity compensation and corporate governance for listed companies
Dodd-Frank Act: Post-2008 financial reform legislation containing executive compensation and corporate governance requirements
Sarbanes-Oxley Act: Legislation establishing enhanced corporate governance and financial disclosure standards for public companies
ASC 718: Accounting Standards Codification governing the financial reporting of stock-based compensation
SEC Disclosure Requirements: Ongoing reporting obligations for equity awards through Forms 3, 4, and 5 for insiders and other SEC filings
Company Equity Incentive Plan: Overarching company plan document that establishes the framework for equity awards and must be complied with in individual agreements
Insider Trading Policy: Company-specific rules governing when and how employees can trade company stock, including restrictions on option exercises
