Securities Act of 1933: Federal law requiring registration of securities offerings and establishing anti-fraud provisions for securities transactions
Securities Exchange Act of 1934: Federal law governing secondary market trading and establishing SEC oversight of securities markets
SEC Rule 144: Regulation governing the resale of restricted and control securities, relevant for debt-to-equity conversions
State Corporate Laws: State-specific legislation governing corporate formation, operation, and capital structure changes
Delaware General Corporation Law: Comprehensive body of law governing corporate affairs in Delaware, often used as model legislation
IRC Section 368: Internal Revenue Code section dealing with corporate reorganizations and restructuring tax implications
IRC Section 385: Tax code section providing guidelines for distinguishing between debt and equity instruments
UCC Article 8: Uniform Commercial Code article governing investment securities and their transfer
UCC Article 9: Uniform Commercial Code article governing secured transactions and security interests
Sarbanes-Oxley Act: Federal law establishing enhanced corporate governance and financial disclosure requirements for public companies
Corporate Constitutional Documents: Company's Articles of Incorporation and Bylaws that may affect debt-to-equity conversion terms
U.S. Bankruptcy Code: Federal laws governing bankruptcy proceedings and debt restructuring, particularly Chapter 11 provisions
State Usury Laws: State-specific regulations limiting interest rates and affecting debt instruments
Stock Exchange Rules: Listing requirements and trading rules imposed by stock exchanges for public companies
