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An Emerging Trend in Early-Stage Company Financing? - After Years of Growing Ubiquity of Convertible Notes, a Return to Priced Equity Rounds

USA - July 14 2016 After years of increasing acceptance of and reliance on convertible note financings as a mechanism for funding early-stage companies, we have noted a...

David J. Sorin, Jared M. Sorin.


Qualified Small Business Stock Tax Incentives Made Permanent

USA - December 22 2015 On December 18, Congress passed and the President signed into law the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”), a measure...

David J. Sorin, Jeffrey S. Muller, Alan F. Kornstein.


KISS the SAFE goodbye? Another alternative for start-up financing

USA - May 20 2015 Only recently, we debated the merits of the SAFE (Simple Agreement for Future Equity), an alternative funding mechanism for early-stage companies...

David J. Sorin.


QSBS tax incentives extended . . . for now

USA - December 25 2014 In the wee hours of December 16th, Congress passed H.R. 5771, the Tax Increase Prevention Act of 2014 (“TIPA”), a stopgap measure that, among other...

David J. Sorin, Jeffrey S. Muller, Alan F. Kornstein.