Securities Act of 1933: Federal law requiring registration of securities offerings and providing exemptions (particularly Sections 4(a)(2) and Regulation D) relevant for convertible debentures

Securities Exchange Act of 1934: Federal law governing secondary market trading and ongoing reporting requirements for securities

Rule 144: SEC rule providing safe harbor for private resales of securities, particularly important for transfer restrictions on convertible debentures

Blue Sky Laws: State-specific securities laws governing registration, exemptions, and disclosure requirements for securities offerings within each state

State Corporate Laws: State-specific laws (such as Delaware General Corporation Law) governing corporate authorization and issuance of securities

Investment Company Act of 1940: Federal law regulating investment companies and their activities, including potential exemptions for convertible debenture issuers

Internal Revenue Code: Federal tax laws governing debt-to-equity conversions, Original Issue Discount (OID) rules, and related tax implications

Uniform Commercial Code: State-adopted uniform laws, particularly Articles 8 (Investment Securities) and 9 (Secured Transactions)

Bankruptcy Code: Federal law governing bankruptcy proceedings, particularly regarding subordination provisions and creditor rights

ERISA: Employee Retirement Income Security Act considerations if convertible debentures are part of employee compensation

IRC Section 409A: Internal Revenue Code section governing deferred compensation arrangements, potentially applicable to certain convertible debenture structures