A review of the IRS and plan rules that can affect how participants can draw down their pre- and post-tax retirement accounts. The Internal Revenue Service requires certain distributions from ...

The Delaware Court of Chancery has broad discretion to tailor a remedy to suit a particular situation. The recovery in a derivative action generally goes to the corporation, but that rule is not ...

Lee Edwards, partner at Root VC, has a saying at his firm that “pro rata rights are earned, not given.” That may be a bit of a stretch since pro rata refers to a term that VCs put in their term sheets ...

Steve Brotman started Alpha Partners in 2014 with a novel idea at the time: investing alongside early-stage VCs to help preserve their ownership in promising companies as they transition to later ...