Sep 06 2023 40 mins
Office Hours is our podcast covering general issues related to small businesses and startups.
This episode of Office Hours features Anthony Cimino, Head of Policy & Regulatory Affairs at Carta, an online equity management platform. We discuss the status of several key public policy issues – including the Qualified Small Business Stock (QSBS) tax exclusion, the shifting definition of Accredited Investor, the Corporate Transparency Act, and electronic signatures and filings for 83(b) elections – and how the changes impact investor access, capital formation, and the ability of startups to raise capital.
Time Stamps
- 4:58 – Qualified Small Business Stock (QSBS)
- 14:00 – Accredited Investor Definition
- 26:11 – Corporate Transparency Act (CTA)
- 33:33 – 83(b) Elections
Related Content
- How to Angel Invest: What is an Accredited Investor?
- How Founder “Vesting” Really Works
- Preparing for Funding Ep5: Initial Sophisticated Investors – Recut
- SEC Amends 506(c) Accredited Investor Verification
- Securities Straight Talk Vol. 2: Out With the Old (Rule 505), In With the New (Rule 504)
- Selected Offering Exemptions
References
- Beneficial Ownership Information Reporting (FinCEN)
- Carta Policy Desk Newsletter
- Fixing 83(b) Elections (Carta)
- SEC Annual Report Fiscal Year 2022
- What is an accredited investor? (Carta)