http://www.emergingenterprisecenterblog.com/ Boston Startup Lawyers & Attorneys for Venture Capital & Financing Entrepreneurs en Copyright 2012 Fri, 30 Mar 2012 11:33:24 -0500 Fri, 30 Mar 2012 11:33:24 -0500 http://www.sixapart.com/movabletype/?v=4.32-en http://blogs.law.harvard.edu/tech/rss Dave - why do your tax folks think "[a] potential exception to this general rule is the situation where vesting is imposed shortly after the stock is first transferred"?

]]> http://www.emergingenterprisecenterblog.com/restricted-stock/yet-more-on-restricted-stock/#18762 http://www.emergingenterprisecenterblog.com/restricted-stock/yet-more-on-restricted-stock/#18762 Restricted Stock Wed, 28 Jan 2009 13:19:48 -0500 Dave Broadwin The reason our tax folks think there is potential exception is that someone might structure a step transaction so that each step complies with the requirement for vesting but no filing, but when looked at as a whole, the transaction is really just an artifice to get around the 83(b) rule. Under what circumstances someone would want to do that is not clear to me, but that is the concern.

]]> http://www.emergingenterprisecenterblog.com/restricted-stock/yet-more-on-restricted-stock/#18763 http://www.emergingenterprisecenterblog.com/restricted-stock/yet-more-on-restricted-stock/#18763 Restricted Stock Wed, 28 Jan 2009 13:19:48 -0500 Dave Broadwin