WilmerHale Launch Blog RSS Feed

Back to Basics: Why Get a Section 409A Valuation?

Mon, 13 Oct 2025 08:00:00 Z

must be granted at FMV to avoid harsh tax penalties under for both employees and companies.

Back to Basics: How to Grant a Stock Option

Mon, 06 Oct 2025 13:57:00 Z

This checklist is intended to ensure that your are properly granted and your workforce is incentivized, allowing you to focus on building your business.

Benefits and Limitations of E-Filing Section 83(b) Elections

Wed, 17 Sep 2025 15:00:00 Z

Since late July 2025, the IRS has permitted elections under Section 83(b) of the Internal Code () to be made online on the IRS website through ID.me, the IRS’s multifactor authentication platform.

Use of the LLC Holding Company Structure by Life Sciences Companies

Mon, 04 Aug 2025 13:53:00 Z

Life sciences companies (particularly early stage companies) may be attracted to an LLC holding company structure as an alternative to a typical C corporation structure to maximize both the purchase price paid by a future acquiror of a drug development program and the after-tax proceeds realized by the company’s investors upon a sale.

House Panel Advances TCJA Extension with Focus on International Tax Rules

Wed, 14 May 2025 00:31:00 Z

On Friday, May 9, the House Ways and Means shared partial text for the tax portion of a reconciliation bill to extend the 2017 Tax Cuts and (TCJA) and make certain other tax reforms. The bill includes several key international tax provisions aimed at extending and modifying existing rules.

Section 1202 “Qualified Small Business Stock”: Top 10 Planning Opportunities (and Traps for the Unwary)

Tue, 15 Apr 2025 16:30:00 Z

Under current U.S. federal income tax law, Section 1202 allows a non-corporate taxpayer to potentially exclude up to 100% of the amount of eligible gain realized from the sale or of “qualified small business ” (“QSBS”).

The Future of Corporate Venture Capital: Evolving from Strategic Tourist to Long-Term Partner

Thu, 03 Apr 2025 19:19:00 Z

For decades, corporate venture capital has occupied an ambiguous place in the innovation ecosystem—somewhere between strategic experimentation and financial opportunism.

Corporate Transparency Act: FinCEN Suspends BOI Reports for U.S. Companies and Persons, Sets New Filing Deadlines for Foreign Companies

Thu, 27 Mar 2025 13:26:00 Z

On Friday, March 21, 2025, FinCEN issued an interim final rule eliminating beneficial ownership information reporting requirements for U.S. companies and U.S. persons under the Corporate Transparency Act.

Corporate Transparency Act: Treasury Announces CTA Relief for U.S. Citizens and Domestic Companies

Tue, 04 Mar 2025 18:39:00 Z

The U.S. Department of the Treasury announced that it will suspend enforcement of beneficial ownership information reporting requirements under the Corporate Transparency Act for U.S. citizens, domestic companies, and beneficial owners of domestic reporting companies.

Corporate Transparency Act: FinCEN Pauses Enforcement, Penalties Pending Further Updates

Fri, 28 Feb 2025 19:50:00 Z

On February 27, 2025, FinCEN announced that it will neither issue any fines or penalties nor take any other enforcement action against companies for failing to file or update BOI reports by the current March 21 deadline.

Corporate Transparency Act: Judge Clears Way for CTA; Reporting Requirements Back in Effect

Thu, 20 Feb 2025 19:21:00 Z

Entities subject to the Corporate Transparency Act's beneficial ownership information reporting requirements have faced uncertainty due to paused enforcement, but recent court decisions have reinstated these requirements, with a new filing deadline set for March 21, 2025, while ongoing court proceedings and potential modifications to deadlines continue to create a fluid situation.

Corporate Transparency Act: It’s Still Paused (For Now)

Wed, 12 Feb 2025 21:12:00 Z

Recent developments in the courts suggest that, while the government will continue to defend the validity of the CTA, FinCEN is prepared to extend the reporting deadline for all reporting companies by at least 30 days following a stay of the remaining nationwide injunction.

Corporate Transparency Act: Preliminary Injunctive Relief Reinstated by Fifth Circuit (For Now)

Fri, 27 Dec 2024 17:58:00 Z

On December 26, 2024, a separate panel of the Fifth Circuit assigned to evaluate the merits of the District Court’s grant of injunctive relief vacated the portion of the motions panel’s order granting the government’s motion to stay and reinstated the preliminary nationwide injunctive relief pending the merits panel’s consideration of the expedited appeal.

CTA Reporting Requirements Are Back

Tue, 24 Dec 2024 16:28:00 Z

On December 23, 2024, a panel of the U.S. Court of Appeals for the Fifth Circuit granted the government’s emergency motion in the Texas Top Cop Shop matter to stay the injunctive relief from Corporate Transparency Act filing obligations granted earlier this month by Judge Mazzant of the U.S. District Court for the Eastern District of Texas.

Corporate Transparency Act: FinCEN Provides Guidance in Response to Federal District Court Preliminarily Enjoining Enforcement of the CTA and its Reporting Rule

Mon, 09 Dec 2024 16:54:00 Z

This blog post discusses the FinCEN recent announcement that companies defined as "reporting companies" under the Corporate Transparency Act do not need to file Beneficial Ownership Information reports at this time.

Corporate Transparency Act: What is a Reporting Company?

Tue, 02 Apr 2024 16:29:00 Z

Wondering what constitutes a "reporting company" under the Corporate Transparency Act? This blog post provides the answer to that question and more.

Corporate Transparency Act: Entities Formed in Early January Must Comply with the CTA as Early as Today

Mon, 01 Apr 2024 17:19:00 Z

For all reporting companies that were formed or registered in early January 2024, this is your reminder that your deadline to file your initial BOI Report is fast-approaching if it has not already arrived.

Corporate Transparency Act: First Wave of Required Reports Due Starting on March 31, 2024

Tue, 26 Mar 2024 14:35:00 Z

This blog post discusses the Corporate Transparency Act’s beneficial ownership reporting requirements and how, despite a recent ruling by a District court in Alabama, the first wave of reporting companies subject to reporting requirements must file their initial BOI Reports by March 31, 2024.

Onboarding for Service Providers at Early-Stage Companies

Thu, 26 Oct 2023 15:38:00 Z

For and early-stage companies, the onboarding of service providers is both a strategic necessity and a legal challenge. This blog post discusses the key considerations, best practices and other valuable insights in the onboarding process that can help founders avoid common pitfalls.

Ready to Report: Complying with FinCEN’s New Beneficial Ownership Rule Under the CTA

Mon, 23 Oct 2023 13:37:00 Z

This blog post lays out everything small businesses need to know about the Corporate Transparency Act’s new beneficial ownership rule and how to remain in compliance come January 1, 2024.

Repricing Options 101: What Startups Need to Know

Wed, 18 Oct 2023 14:28:00 Z

Learn about the important considerations private companies should weigh before pursuing an , including the need to get optionholder consent in some circumstances.

Pros and Cons of Strategic Investors in Early-Stage Companies

Mon, 07 Aug 2023 18:02:00 Z

In this blog post, we delve into the concept of strategic investments, uncovering its advantages and drawbacks.

Commonly Considered Option Program Enhancements: Part IV – Employee Loans To Purchase Shares

Mon, 10 Jul 2023 20:29:00 Z

Explore the intricacies of employee loans for purchasing company in the final part of our series on enhancing programs.

Commonly Considered Option Program Enhancements: Part III – Granting Options with Extended Post-Termination Exercise Periods

Wed, 05 Jul 2023 18:26:00 Z

In the third installment, this article delves into the complexities of extending the post-termination exercise period for , examining tax implications, administrative challenges, share recycling issues, impact on efforts, considerations for a release of claims and questions of fairness.

Commonly Considered Option Program Enhancements: Part II – Early Exercisable Stock Options

Tue, 20 Jun 2023 18:11:00 Z

In this second installment, we begin our exploration of program “enhancements” by considering early exercisable .

Exploring the Nuances of State Taxation of Qualified Small Business Stock

Thu, 15 Jun 2023 19:40:00 Z

This blog post highlights important takeaways for planning to take advantage of the exclusion from federal taxable income of gain realized from the sale or of qualified small business .

Commonly Considered Option Program Enhancements: Part I – Introduction and Stock Option Basics

Mon, 05 Jun 2023 16:42:00 Z

In this blog post, we delve into the topic of equity incentive program improvements being explored by private companies, and we also provide an explanation of and their tax implications.

Are Term Sheets Really Nonbinding?

Thu, 30 Mar 2023 21:11:00 Z

While are typically labeled as "nonbinding," most do in fact adhere legal obligations to your company. This blog post explores certain specific terms in term sheets that will create legally binding obligations.

Corporate Basics – Part II

Fri, 03 Feb 2023 18:17:00 Z

As corporations mature, founders face the challenge of understanding who has the power to make important decisions and control the corporation. This blog post explores who makes decisions for a corporation and how these parties balance control.

Corporate Basics – Part I

Fri, 06 Jan 2023 19:18:00 Z

There are a number of common questions founders when they begin to explore forming an entity. This blog post takes a look at forming an entity, different types of legal entities to consider and more.

In Case You Missed It: Launch Links - Week of June 26, 2022

Fri, 01 Jul 2022 18:23:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Frank Wang.

In Case You Missed It: Launch Links - Week of June 19, 2022

Fri, 24 Jun 2022 22:28:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Ashton Kennedy.

In Case You Missed It: Launch Links - Week of June 12, 2022

Fri, 17 Jun 2022 20:25:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Milan Kumar.

In Case You Missed It: Launch Links - Week of June 5, 2022

Fri, 10 Jun 2022 21:50:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Elijah Soko.

In Case You Missed It: Launch Links - Week of May 29, 2022

Fri, 03 Jun 2022 21:04:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Chris Gravallese.

In Case You Missed It: Launch Links - Week of May 22, 2022

Fri, 27 May 2022 22:09:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Sharon Baek.

In Case You Missed It: Launch Links - Week of May 8, 2022

Fri, 13 May 2022 19:46:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Ashton Kennedy.

In Case You Missed It: Launch Links - Week of May 1, 2022

Fri, 06 May 2022 21:27:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Giancarlos Rodriguez.

In Case You Missed It: Launch Links - Week of April 24, 2022

Fri, 29 Apr 2022 21:05:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Caroline Gieryn.

In Case You Missed It: Launch Links - Week of April 17, 2022

Fri, 22 Apr 2022 20:44:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Andrew Fosque.

In Case You Missed It: Launch Links - Week of April 10, 2022

Fri, 15 Apr 2022 17:01:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Michaela Rosen.

In Case You Missed It: Launch Links - Week of April 3, 2022

Fri, 08 Apr 2022 19:48:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Michelle Sidle.

In Case You Missed It: Launch Links - Week of March 27, 2022

Fri, 01 Apr 2022 21:09:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Chris Gravallese.

In Case You Missed It: Launch Links - Week of March 20, 2022

Fri, 25 Mar 2022 22:15:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Frank Wang.

In Case You Missed It: Launch Links - Week of March 13, 2022

Fri, 18 Mar 2022 21:28:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Elijah Soko.

In Case You Missed It: Launch Links - Week of March 6, 2022

Fri, 11 Mar 2022 22:25:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Alex Bloom.

In Case You Missed It: Launch Links - Week of February 27, 2022

Fri, 04 Mar 2022 21:53:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Milan Kumar.

In Case You Missed It: Launch Links - Week of February 20, 2022

Fri, 25 Feb 2022 21:11:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Sharon Baek.

In Case You Missed It: Launch Links - Week of February 13, 2022

Fri, 18 Feb 2022 21:24:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Ashton Kennedy.

In Case You Missed It: Launch Links - Week of February 6, 2022

Fri, 11 Feb 2022 16:36:00 Z

A weekly roundup of some interesting articles and resources we've found. Links compiled by Giancarlos Rodriguez.