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Searching Content indexed under Capital Gains Tax by Cooley LLP ordered by Published Date Descending.
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Consider Locating Your Startup In An "Opportunity Zone"
In 2017, Congress created the Opportunity Zone program to encourage investment in economically distressed parts of the United States.
United States
18 Jul 2019
2
What Is Qualified Small Business Stock And Why Does It Matter For You And Your Startup?
If a holder sells QSBS before five years, such holder may be able to avoid tax by investing the proceeds from the sale into other QSBS.
United States
2 May 2019
3
Early Exercisable Stock Options: What You Need To Know
Upon early exercise, the optionholder receives common stock that is subject to the same vesting schedule that applied to the stock option.
United States
28 Mar 2019
4
Finally… Final 409A Regulations
On April 10, 2007, the Department of Treasury and the IRS issued final regulations under Code Section 409A. As discussed in our prior Cooley Alerts, Section 409A covers a wide range of nonqualified deferred compensation plans and arrangements (including stock option grants and separation arrangements).
United States
10 May 2007
5
IRS Issues Proposed Regulations Relating to Deferred Compensation
Yesterday, the IRS issued proposed regulations under Code §409A. As discussed in our prior Cooley Alerts, §409A covers a wide range of nonqualified deferred compensation plans and arrangements and imposes a number of strict requirements that such plans and arrangements must satisfy in order for participants to avoid immediate taxation, an additional 20% tax, and interest on underpayments of tax.
United States
 
6 Oct 2005
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