Securities Exchange Act 1934: Federal law requiring disclosure of director loans and related party transactions for public companies

Sarbanes-Oxley Act 2002: Federal legislation governing corporate governance and financial disclosure requirements, including restrictions on personal loans to directors

Dodd-Frank Wall Street Reform Act: Federal law affecting executive compensation and corporate governance matters, including disclosure requirements

Internal Revenue Code: Federal tax regulations affecting loan terms, interest rates, and tax implications of director loans

State Corporate Laws: State-specific legislation governing corporate operations, director duties, and loan agreements

State Usury Laws: State-specific regulations limiting maximum interest rates and loan terms

Blue Sky Laws: State securities laws regulating the offering and sale of securities, including potential implications for director loans

Corporate Bylaws Compliance: Internal company regulations that may restrict or govern director loans

Board Resolution Requirements: Corporate governance requirements for board approval and documentation of director loans

Stock Exchange Requirements: Listing requirements and regulations from stock exchanges regarding director loans and related party transactions

Fiduciary Duties: Legal obligations of directors including duty of care, duty of loyalty, and business judgment rule considerations

IRC Section 7872: Specific Internal Revenue Code section governing below-market loans and their tax treatment

SEC Disclosure Requirements: Securities and Exchange Commission rules regarding disclosure of director loans and related party transactions