Tag Archives: startup lawyer

Don’t Forget–COBRA Has Changed

The American Recovery and Reinvestment Act changed COBRA.  Under the Act, certain persons who lose health care coverage as a result of an involuntary termination of employment are entitled to a subsidy of 65% of the employee’s cost of COBRA coverage.  … Continue reading

Posted in Uncategorized | Tagged , , , , , | Comments Off on Don’t Forget–COBRA Has Changed

Rep. Levin Re-Introduces Legislation To Tax Venture Capital Fund Carried Interest As Ordinary Income

  As if the venture capital industry did not have enough to worry about, with the Treasury’s proposal to require venture funds above a certain size (not yet specified) to register with the SEC, it also appears that the effort … Continue reading

Posted in Uncategorized | Tagged , , , , , | 2 Comments

Proposed Cybersecurity Act of 2009

 Cybersecurity is and is going to be a significant issue in the years to come.  Some of the latest legislative action on this front is the proposed Cybersecurity Act of 2009, which would among other things: Establish the Office of … Continue reading

Posted in Federal Law & Regulation | Tagged , , , , , , | Comments Off on Proposed Cybersecurity Act of 2009

Whoops–I Didn’t Pay AMT On My ISOs Exercised Prior to 1/1/08. What Do I Do?

 If you didn’t pay alternative minimum tax on your incentive stock option exercises prior to January 1, 2008, and you owe the IRS a bunch of money–don’t worry about it. The Internal Revenue Code now provides that any “underpayment of tax … Continue reading

Posted in Uncategorized | Tagged , , , , | 1 Comment

Section 409A–What Is It?

 “Section 409A”–Section 409A of the Internal Revenue Code requires the inclusion in income of deferred compensation paid pursuant to a deferred compensation plan that fails to meet certain requirements, or that is not operated in accordance with certain requirements.   … Continue reading

Posted in Uncategorized | Tagged , , , , , | Comments Off on Section 409A–What Is It?