Securities Act of 1933: Federal law requiring registration of securities offerings and establishing anti-fraud provisions for securities transactions

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

SEC Rule 701: Exemption allowing private companies to offer equity compensation to employees without full SEC registration

SEC Rule 144: Regulations governing the resale of restricted and control securities, including transfer restrictions

IRC Section 409A: Tax code section regulating nonqualified deferred compensation, including stock options pricing requirements

IRC Section 422: Tax code section governing Incentive Stock Options (ISOs), including qualification requirements and tax treatment

IRC Section 83: Tax code section governing Non-Qualified Stock Options (NSOs) and timing of taxation for property transferred in connection with services

Alternative Minimum Tax: Tax consideration affecting exercise of ISOs and potential additional tax liability for option holders

Blue Sky Laws: State-specific securities laws governing registration and disclosure requirements for securities offerings

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

Delaware General Corporation Law: State corporate law framework commonly used for incorporation, governing corporate structure and stockholder rights

ASC 718: Accounting Standards Codification for Share-Based Payment, governing financial reporting of stock compensation

Sarbanes-Oxley Act: Federal law establishing requirements for public company financial reporting and corporate governance

Dodd-Frank Act: Federal law including provisions affecting executive compensation and corporate governance