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Archive for the ‘Recent Developments’ Category

Capital Gains Exclusion for Startups and Small Businesses

Wednesday, May 11th, 2011 Posted in Legal Reference, Recent Developments | No Comments »

One under-publicized tax planning opportunity contained in the 2010 Tax Relief Act that was passed at the end of December 2010 (the “Act”) is a provision extending the 100% capital gains exclusion for investments in “qualified small business stock” (“QSBS”).  ...

The Revised “Accredited Investor” Standard Under the Dodd-Frank Wall Street Reform Act

Thursday, November 11th, 2010 Posted in Recent Developments | No Comments »

The "accredited investor" status of a potential investor is a crucial element in determining the availability of the safe harbor under private placements and other Regulation D offerings.   Previously, Rule 215 and Regulation D defined “accredited investor”  as any natural ...

California Supreme Court Invalidates Employee Noncompetition Agreements

Friday, August 29th, 2008 Posted in Recent Developments | No Comments »

On August 7, 2008, the California Supreme Court issued its much-anticipated decision in Edwards v. Arthur Andersen LLP (Case No. S147190), on the issue of whether Business and Professions Code section 16600 bars employee noncompetition agreements. Noncompetition agreements are governed by ...

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