Category Archives: Federal Law & Regulation

More On The New Accredited Investor Regulations

You might be wondering how the SEC’s proposed regulations affect, if at all, prior SEC guidance on how to take into account debt on a primary residence in excess of the value of the residence for purposes of determining whether … Continue reading

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Jan. 31 Is IRS Deadline to Notify Employees Who Exercised Certain Stock Options in 2010

By Stuart C. Harris 01.26.11 Section 6039 of the Internal Revenue Code requires employers to provide certain information to employees who exercised incentive stock options (ISOs) or acquired stock under an employee stock purchase plan (ESPP) during 2010. The necessary … Continue reading

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Just In: SEC Proposed Rules Re Accredited Investor Definition

You can find the rules here. From the proposed rules: In addition, our proposed amendments would add, after the Dodd-Frank statutory language, the phrase “calculated by subtracting from the estimated fair market value of the property the amount of debt … Continue reading

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Net Neutrality at the FCC: A Critique of the Legal Reasoning of its Net Neutrality Order

By Michael C. Sloan 01.10.11 An earlier Davis Wright Tremaine advisory described the requirements of the Federal Communications Commission’s new “net neutrality” rules—transparency, no blocking, and no unreasonable discrimination. It also noted that the legal analysis in the Net Neutrality Order … Continue reading

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Companies, Remember IRS Form 3921 For Employees Who Exercised ISOs

By Michael Gentile & Joe Wallin Corporations must now comply with an additional reporting requirement with respect to exercises of incentive stock options (nonqualified stock options are not subject to this new requirement).  Beginning with ISO exercises occurring in 2010, … Continue reading

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