Angel Investors | A View from the Valley

Perspectives on issues affecting founders, startups and investors from a veteran startup lawyer in Silicon Valley

Category Archives: Angel Investors

SEC adopts new Accredited Investor definition

A quick follow up to this post. On December 21, 2011, the SEC amended its rules to conform the SEC’s definition of “accredited investor” to the requirements of Dodd-Frank. You can read about it here. Under the amended rule, the value of an individual’s primary residence will not count as an asset when calculating net worth…

Temporary Exclusion of 100% of Gain on Investments made in Qualified Small Business Stock

posted Oct 22 in Angel Investors, Venture Capital

UPDATE TO BELOW: On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 which included, among other things, an extension of the tax benefit discussed below for all of 2011. For a summary of the tax law changes, please review the following Dorsey & Whitney…

Clipping the Wings of Angels? New Accredited Investor standards contained in Dodd-Frank Wall Street Reform Act

posted Jul 20 in Angel Investors, Startups

It is expected that within a few days President Obama will sign the Dodd-Frank Wall Street Reform Act (link to very long PDF). [**Update: President Obama signed the law on July 21, 2010.**] Among the many goodies in the bill is Section 413 which excludes the value of an investor’s primary residence for purposes of calculating…