Section 351 of the Internal Revenue Code facilitates the growth of corporations. While those who own assets that come with built-in gain might wish to transfer their property into a new corporation in exchange for stock in the company, this provision permits them to...
Financial markets are complex — and there are two basic ways they are organized. Stocks can be traded on a listed exchange or in an over-the-counter (OTC) market. It’s crucial to contact a Manhattan securities attorney to understand the difference if your company...
While investors might be familiar with the listed exchanges, such as Nasdaq and the New York Stock Exchange, those who are interested in investing in smaller companies and startups might consider over-the-counter stocks. The OTC market is the market for companies that...
Form 10-K is an annual report filed by reporting companies with the Securities and Exchange Commission (“SEC”). This report includes critical details about a company's financial performance over the course of the fiscal year. A 10-K provides investors with the insight...
Going public is a major milestone for a company. Going public is not for everyone, and one size does not fit all. Should you decide to go public, doing so comes with numerous benefits. The biggest advantage is being able to use the equity of your company as a form of...
After you purchase shares of a public company, you might sell or transfer them at some point. Transferring shares is covered by Section 4 of the Securities Act of 1933. This statute provides two exemptions from registering with the Securities and Exchange Commission...
