IRC Section 409A: Federal tax regulations governing deferred compensation and stock options, ensuring proper valuation and timing of equity compensation
Securities Acts (1933/1934): Federal laws governing securities issuance, registration, and trading, including requirements for stock option grants
IRS Independent Contractor Guidelines: Federal guidelines determining worker classification as independent contractor vs employee, affecting tax treatment and obligations
ERISA: Employee Retirement Income Security Act governing benefit plans, potentially relevant if consultant receives certain types of benefits
State Contract Laws: State-specific regulations governing contract formation, enforcement, and interpretation
Intellectual Property Laws: Federal and state laws governing patents, copyrights, trade secrets, and IP ownership in consulting relationships
Defend Trade Secrets Act: Federal law providing uniform protection for trade secrets, crucial for consulting relationships involving confidential information
SEC Rule 701: Securities regulation governing equity compensation to consultants and employees by private companies
Blue Sky Laws: State-specific securities regulations governing stock issuance and transfer within each state
Corporate Authorization Requirements: State corporate laws and company bylaws requirements for stock option grants and consultant agreements
