Office Hours with Anthony Cimino

Office Hours is our podcast covering general issues related to small businesses and startups.

This episode of Office Hours features Anthony Cimino, Head of Policy & Regulatory Affairs at Carta, an online equity management platform. We discuss the status of several key public policy issues – including the Qualified Small Business Stock (QSBS) tax exclusion, the shifting definition of Accredited Investor, the Corporate Transparency Act, and electronic signatures and filings for 83(b) elections – and how the changes impact investor access, capital formation, and the ability of startups to raise capital.

• 4:58 – Qualified Small Business Stock (QSBS)
• 14:00 – Accredited Investor Definition 
• 26:11 – Corporate Transparency Act (CTA)
• 33:33 – 83(b) Elections

• How to Angel Invest: What is an Accredited Investor?
• How Founder “Vesting” Really Works
• Preparing for Funding Ep5: Initial Sophisticated Investors – Recut
• SEC Amends 506(c) Accredited Investor Verification
• Securities Straight Talk Vol. 2: Out With the Old (Rule 505), In With the New (Rule 504)
• Selected Offering Exemptions

• Beneficial Ownership Information Reporting (FinCEN)
• Carta Policy Desk Newsletter
• Fixing 83(b) Elections (Carta)
• SEC Annual Report Fiscal Year 2022
• What is an accredited investor? (Carta)