Securities Act of 1933: Federal law that regulates the offering and sale of securities, requiring registration and disclosure requirements for public offerings
Securities Exchange Act of 1934: Federal law governing secondary market trading of securities and establishing the SEC
Internal Revenue Code Sections 302 and 303: Federal tax provisions specifically dealing with stock redemptions and their tax treatment
Sarbanes-Oxley Act: Federal law imposing various corporate governance and financial disclosure requirements on public companies
State Corporate Laws: State-specific laws governing corporate formation, operation, and dissolution (e.g., Delaware General Corporation Law)
Blue Sky Laws: State-specific securities laws regulating the offering and sale of securities within each state
State Contract Laws: State-specific laws governing the formation and enforcement of contracts
State Tax Laws: State-specific tax regulations affecting corporate transactions and stock redemptions
SEC Regulations: Federal regulatory framework governing securities transactions and corporate disclosures
FINRA Rules: Self-regulatory organization rules governing broker-dealers and securities trading
Corporate Governance Documents: Company-specific documents including Articles of Incorporation, Bylaws, and existing shareholder agreements
Tax Considerations: Various tax implications including capital gains, corporate tax, AMT, and constructive dividend rules
Uniform Commercial Code: Standardized state laws governing commercial transactions, including securities transfers
Corporate Fiduciary Duties: Legal obligations of directors and officers to act in the best interest of the corporation and its shareholders
Fair Dealing Requirements: Legal principles requiring fairness and good faith in corporate transactions
Business Judgment Rule: Legal doctrine protecting corporate officers and directors from liability for good faith business decisions
