Securities Act of 1933: Federal law requiring registration of securities offerings and providing exemptions for employee stock options, including disclosure requirements and anti-fraud provisions
Securities Exchange Act of 1934: Federal law governing secondary market trading, reporting requirements for public companies, and insider trading regulations
SEC Rule 701: Provides exemption from registration requirements for securities offered to employees through compensation plans
IRC Section 409A: Internal Revenue Code section governing deferred compensation, including requirements for stock option strike prices and exercise provisions
IRC Section 422: Governs Incentive Stock Options (ISOs), including qualification requirements, holding periods, and tax treatment
IRC Section 83: Regulates Non-qualified Stock Options (NSOs) taxation and timing of income recognition
Alternative Minimum Tax: Tax consideration affecting exercise of ISOs and potential tax liability calculations
Fair Labor Standards Act: Federal employment law affecting how stock options can be used as compensation and their interaction with minimum wage requirements
Delaware General Corporation Law: State corporate law framework commonly used for stock option plans and corporate governance requirements
ERISA: Employee Retirement Income Security Act considerations if stock options are part of employee benefit plans
Blue Sky Laws: State-specific securities laws requiring registration or exemption for offering stock options within particular states
Exchange Requirements: Rules set by stock exchanges (NYSE, NASDAQ) regarding equity compensation and disclosure requirements for listed companies
