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. Time Stamps 4:58 Qualified Small Business Stock (QSBS) 14:00 Accredited Investor Definition  26:11 Corporate Transparency Act (CTA) 33:33 83(b) Elections Related Content How to Angel Invest: What is an Accredited Investor? 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 How Founder “Vesting” Really Works References 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)