Securities Acts: Securities Act of 1933 and Securities Exchange Act of 1934 - Federal laws governing securities transactions and protecting investors

TILA: Truth in Lending Act - Federal law requiring disclosure of credit terms and standardizing the manner in which costs associated with borrowing are calculated and disclosed

Sarbanes-Oxley Act: Federal law establishing enhanced standards for public company boards and management regarding loans to executives/officers (applicable if company is publicly traded)

Internal Revenue Code: Federal tax regulations particularly concerning below-market loans, interest payments, and potential recharacterization of loans as dividends

Blue Sky Laws: State-specific securities laws that regulate the offering and sale of securities to protect investors from fraudulent activities

State Usury Laws: State-specific laws that set maximum interest rates and regulate lending practices within the state

State Corporate Laws: State-specific laws governing corporate operations, including shareholder rights and corporate governance

UCC Article 3: Uniform Commercial Code Article 3 on Negotiable Instruments, providing rules for promissory notes and other negotiable instruments

IRS Regulations: Specific IRS rules regarding shareholder loans, including requirements to prevent recharacterization as dividends and proper interest rate documentation

SEC Regulations: Securities and Exchange Commission regulations regarding loans, particularly relevant for public companies

Federal Reserve Regulations: Regulations governing loans to officers and directors, including restrictions and disclosure requirements

Corporate Veil Doctrine: Legal principle regarding separation between corporation and shareholders, important for proper loan documentation

Fiduciary Duty: Legal obligations of directors and officers to act in the best interest of the company when arranging shareholder loans

Arms-Length Requirements: Legal principle requiring that shareholder loans be structured as if between unrelated parties to ensure fairness