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 701: Exemption for private companies offering equity compensation to employees, consultants, and advisors
IRC Section 409A: Internal Revenue Code section governing deferred compensation, including stock options, with strict requirements for option strike price
IRC Section 422: Provisions governing Incentive Stock Options (ISOs) including eligibility, exercise price, and holding period requirements
IRC Section 83: Tax provisions relating to property transferred in connection with performance of services
Blue Sky Laws: State-specific securities laws governing registration and disclosure requirements for securities offerings within each state
Delaware General Corporation Law: Primary corporate law statute for Delaware corporations, including provisions for stock issuance and option grants
ERISA: Employee Retirement Income Security Act requirements if stock options are part of an employee benefit plan
FASB ASC 718: Accounting standards for stock-based compensation, including measurement and recognition requirements
Dodd-Frank Act: Financial reform legislation affecting public companies, including executive compensation and corporate governance requirements
Sarbanes-Oxley Act: Corporate governance and financial disclosure requirements for public companies, including internal controls over equity compensation
