Remote Workers
Many of our business clients have had drastic workforce changes during the COVID-19 pandemic, including having existing employees relocate or taking on new employees in new jurisdictions. As a [...]
When Social Impact Businesses Expatriate . . .
Social impact businesses are similar to their traditional business counterparts in many legal and tax respects. However, in advising social entrepreneurs and investors, we occasionally encounter [...]
Section 83(b) elections – simple!
Photo by UNCG Research
Convertible Notes as Equity
Treating Convertible Notes as Equity for Tax Purposes – The Best of Both Worlds? Some people continue to debate whether convertible notes are the appropriate method for capitalizing early-stage [...]
Taxing Sweat
Like most entrepreneurs, two of my clients were surprised this week to learn that the US Internal Revenue Service (IRS) taxes “sweat equity.” The IRS taxes income, and its definition of income [...]
