Thought Leadership

Delaware Franchise Tax

A franchise tax is an annual tax a business entity is required to pay in a given jurisdiction as a result of being formed or organized, or for doing business, in that jurisdiction.

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SEC Makes Key Changes to Accredited Investor Definition

In its Final Rule issued on August 26, 2020, a divided Securities and Exchange Commission (SEC) expanded the group of individuals and entities permitted to invest in private securities by amending the definitions of “accredited investor” and “qualified institutional buyer.”

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Selecting the Appropriate Structure for Your Startup

Founders must contend with many important decisions early in the life of a startup, including selecting the appropriate corporate structure.

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From the C-Suite to the Boardroom: Triaging Disruption in a Time of Crisis

As the novel coronavirus continues to threaten business as usual, companies are looking at their crisis response plans to triage disruption and ensure resiliency.

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An Updated Practical Guide for Small Businesses to Obtain a Paycheck Protection Loan Under CARES Act

On April 2, 2020 and April 4, 2020, the Small Business Administration (SBA) issued unusual interim final rules (the Rules) providing further detail regarding Paycheck Protection Program loans under the CARES Act. The Rules will take effect immediately upon publication in the Federal Register.

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