Three events occurred during 2013 that have the potential to significantly affect angel investment around the country: the Securities and Exchange Commission lifted the prohibition on general solicitation for exempt offerings under certain circumstances; the definition of "accredited investor" was put up for debate; and at the end of the year, the 100% capital gains tax exemption for investments in qualified small businesses expired. This Alert provides a brief summary of the background of these events and an update on recent initiatives that relate to or address their consequences.
http://ift.tt/1rvUBOx
http://ift.tt/1rvUBOx
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