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Section 409A of the Internal Revenue Code sets forth the rules regarding taxation on...
An 83(b) Election is a tax filing made by the holder of stock subject to vesting to be...
See Vesting Acceleration
An Accelerator is an institution that provides resources to early stage, high-growth...
An Accredited Investor is a person or individual to whom a company can issue securities...
An Accredited Investor Questionnaire is a series of questions used by companies to...
Accrued Interest is the amount of interest that has been earned by an interest-bearing...
Accruing Dividends or Cumulative Dividends are an amount of money owed to holders of...
An Acquihire is an acquisition motivated primarily by the fact that the employees of the...
An Acquirer is a company that buys another company.
An acquisition is the purchase by one company of all or substantially all of the stock or...
An Advance Subscription Agreement or ASA is an investment for equity designed for UK...
An Advisor is an individual that provides intermittent advice, often strategic or...
An Advisor Agreement is an agreement between an advisor to a company and the company...
An Advisory Board is a group of individuals, often experts in a particular field, that...
An Affiliate is generally defined to mean a person or entity controlling, controlled by,...
Allocation in a financing refers to the amount of the total amount to be raised that each...
See Anti-Money Laundering
An Angel Financing is a round of financing of a company led by Angel Investors. ...
Angel Investors are (usualy high net-worth) individuals who make personal investments in...