Securities Act of 1933: Federal law governing restricted securities, particularly Rule 144, which sets conditions for the public resale of restricted securities and control securities

Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing SEC oversight of securities markets

IRC Section 83: Internal Revenue Code section governing the tax treatment of property transferred in connection with performance of services, including restricted stock

IRC Section 83(b) Election: Tax provision allowing recipients of restricted stock to elect to be taxed at the time of grant rather than at vesting

IRC Section 409A: Tax provisions governing deferred compensation arrangements, which may impact certain aspects of restricted stock agreements

Blue Sky Laws: State-specific securities laws governing the offering and sale of securities within each state's jurisdiction

State Corporation Laws: State-specific laws governing corporate formation, operation, and stock issuance (e.g., Delaware General Corporation Law if incorporated in Delaware)

Employment Laws: Federal and state laws governing equity compensation in employment context, including ERISA considerations if part of an employee benefit plan

Stock Exchange Rules: Requirements set by stock exchanges regarding listing requirements and disclosure obligations for publicly traded companies

Corporate Governance Documents: Internal company documents including articles of incorporation, bylaws, shareholder agreements, and board resolutions that govern stock issuance

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

Dodd-Frank Act: Federal law implementing financial reforms including executive compensation and corporate governance requirements