Securities Act of 1933: Primary federal law governing the initial offering and sale of securities, requiring registration unless an exemption applies.
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing the SEC, including ongoing reporting requirements.
State Blue Sky Laws: State-specific securities laws that must be complied with in addition to federal securities regulations.
SEC Rule 701: Provides exemption from registration for private companies offering securities under compensatory arrangements.
IRC Section 409A: Internal Revenue Code section governing deferred compensation, including requirements for option strike price and valuation.
IRC Section 422: Regulations specific to Incentive Stock Options (ISOs), including holding periods and eligibility requirements.
IRC Section 83: Governs taxation of Non-qualified Stock Options (NSOs) and property transferred in connection with services.
Alternative Minimum Tax: Tax consideration particularly relevant for ISO exercises, potentially triggering AMT liability.
Fair Labor Standards Act: Federal law establishing wage, hour, and other employment standards that may affect option grants.
Delaware General Corporation Law: Primary corporate law framework for Delaware corporations, including provisions affecting stock issuance and option grants.
Equity Incentive Plan: Company's formal plan document governing the issuance of equity awards, including options.
NYSE/NASDAQ Requirements: Stock exchange listing requirements for public companies, including shareholder approval and disclosure obligations.
Sarbanes-Oxley Act: Corporate governance requirements for public companies, including internal controls over equity compensation.
Dodd-Frank Act: Additional regulatory requirements for public companies, including executive compensation disclosure.
ERISA: Federal law governing employee benefit plans, which may apply if stock options are part of a broader benefits package.
