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There is no question that the Internet has changed the business landscape and has significantly lowered traditionally high barriers to entry in some industries. No longer do startups and entrepreneurs need to have large amounts of capital to get...

As an employee, founder or an investor in a startup, you may receive restricted stock that will vest at a later date. Upon receipt, you have the option of making an 83(b) election with the IRS. But what is...

The American Jobs Act, which is currently being considered by Congress, proposes several important tax changes that would affect startups and small businesses.  Some of the most notable aspects of the Act for small businesses are: 1) a proposal to cut the payroll tax in half...