ARTÍCULOS

The New QSBS Landscape: Navigating OBBBA’s Impact on QSBS

By: Mashal Amber Ali and José Padilla
When the One Big Beautiful Bill Act (“OBBBA”) was signed into law on July 4, 2025, it significantly expanded Section 1202 of the Internal Revenue Code to enhance the Qualified Small Business Stock.
10.31.2025

Is Texas Gunning for Delaware? The Lone Star State’s Bid to Become the New Home for Startup Incorporations

By: José Padilla
For decades, Delaware has reigned supreme as the gold standard for startups raising venture capital. Over 68% of Fortune 500 companies and nearly 80% of U.S. IPOs called Delaware home. But cracks are forming in its dominance.
03.14.2025

Requisito de BOI: Nuevo Registro Nacional de Propiedad Empresarial

By: José Padilla
In a move that has caught the attention of entrepreneurs and investors across the United States, the Corporate Transparency Act (“CTA”), which went into effect on January 1, 2024, is expected to impact more than 32 million.
02.09.2024

¿La "Qualified Small Business Stock" (Acciones de Pequeñas Empresas Calificadas) y por qué cada fundador de una Startup y a cada inversor debería interesarse por conocer este concepto?

By: José Padilla
Qualified Small Business Stock (“QSBS”, for short) is stock in a small business that may qualify for a tax exemption pursuant to Section 1202 of the Internal Revenue Code. Under this tax benefit, eligible shareholders are permitted.
10.20.2023

¿Cuántas acciones deberia autorizar tu Startup inicialmente?

By: José Padilla
New startups often launch with 10 million authorized shares. Founders often ask me, “Why 10 million shares?” Before answering how many shares of stock a new startup should issue, founders must first understand the difference between authorized, issued.
02.13.2023

What is a Security Token Offering (STO) and How Does It Work for Startups?

By: Dan Artaev and José Padilla
A security token offering (or “STO”) is a 21st century blockchain-based alternative to a traditional issuance of equity to raise company funds. Instead of selling shares of stock in a corporation represented by a.
03.23.2022

Are Real-Money Video Game Tournaments Legal?

By Dan Artaev
Video games are quintessential contests of skill and online multiplayer modes are a must in most modern video games. And yes, playing skill video games for real money prizes is legal in the majority of U.S. states. Some of.
11.11.2021

SEC Modernizes Its Definition of an Accredited Investor

In August 2020, the Securities and Exchange Commission (SEC) amended the definition of accredited investor.” The SEC developed qualifications and rules under the Securities Act of 1933 to protect individuals from risky investments. Accredited investors can more freely invest in the lucrative.
07.01.2021

Revised Definition of Accredited Investor

SEC Changes in Accredited Investor Definition Last year, the Securities and Exchange Commission (SEC) amended the definition of “accredited investor” to expand the definition beyond specific income or net worth tests. This is important because the sale of securities.
06.28.2021

83(b) Elections: Why and How

While many startup companies give stock options to employees, others give restricted stock to its founders and some employees. “Restricted stock” is stock that is granted to a stockholder, but that is restricted because it cannot be transferred or sold.
11.20.2020