Securities Act of 1933: Federal law governing primary market transactions, including Rule 144 provisions for restricted securities issuance and transfer
Securities Exchange Act of 1934: Federal law regulating secondary market trading and establishing SEC oversight of securities transactions
Rule 701: SEC regulation providing exemption for equity compensation plans offered to employees, consultants, and advisors
Internal Revenue Code Section 83: Tax provisions governing restricted property transferred in connection with performance of services, including vesting implications
Section 409A: IRS regulations governing deferred compensation arrangements, including certain equity-based compensation
Blue Sky Laws: State-specific securities regulations governing the offering and sale of securities within individual states
Delaware General Corporation Law: Comprehensive state corporate law framework commonly used for incorporation, governing corporate structure and shareholder rights
ERISA: Employee Retirement Income Security Act governing employee benefit plans, including certain equity compensation arrangements
Stock Exchange Requirements: NYSE/NASDAQ listing requirements and regulations for public companies regarding equity issuance and trading
Corporate Governance Documents: Company-specific documents including Articles of Incorporation, Bylaws, and existing shareholder agreements that affect share issuance
Sarbanes-Oxley Act: Federal law establishing enhanced corporate governance and financial disclosure requirements for public companies
Dodd-Frank Act: Federal law implementing financial regulatory reform, including executive compensation and corporate governance provisions
Transfer Restrictions: Legal provisions limiting the ability to transfer restricted shares, including lock-up periods and regulatory requirements
Vesting Provisions: Terms governing the schedule and conditions under which restricted shares become fully owned by the recipient
Rights of First Refusal: Contractual provisions giving specified parties priority rights to purchase shares before they can be sold to third parties
