Securities Act of 1933: Primary federal legislation governing securities issuance, requiring registration of securities offerings and mandatory disclosure requirements

Securities Exchange Act of 1934: Federal law governing secondary trading of securities, establishing SEC oversight and ongoing reporting requirements

State Blue Sky Laws: State-specific securities regulations that complement federal securities laws and provide additional investor protections

IRC Section 409A: Internal Revenue Code section governing deferred compensation arrangements, including certain stock options and their valuation requirements

IRC Section 422: Regulations specific to Incentive Stock Options (ISOs), including qualification requirements and tax treatment

IRC Section 83: Rules governing taxation of property transferred in connection with performance of services, including timing of taxation and valuation

ERISA: Employee Retirement Income Security Act governing employee benefit plans and related fiduciary responsibilities

Delaware General Corporation Law: Principal business corporation law for Delaware corporations, governing corporate structure and shareholder rights

Sarbanes-Oxley Act: Federal law establishing enhanced corporate governance and financial disclosure requirements for public companies

Dodd-Frank Act: Comprehensive financial reform legislation affecting corporate governance and executive compensation

FASB ASC 718: Accounting standards for stock-based compensation, including measurement and recognition requirements

Stock Exchange Rules: Specific listing requirements and corporate governance standards set by exchanges like NYSE and NASDAQ