United States: Venture Capital

The Institutional Limited Partners Association (ILPA) has released an updated Capital Call & Distribution Template (CC&D Template) to standardise the accounting details embedded in call and distribution notices and to align the template with the updated ILPA Reporting Template and the new ILPA Performance Template.

The National Venture Capital Association's October 2025 update to its model stock purchase agreement didn't make headlines outside the venture bar, but it quietly did something meaningful...

Partners Michael Summersgill and Todd Zubler and Senior Associates Makenzi Herbst and Nicolette Willis authored an article in Volume 26 of The Sedona Conference Journal discussing...

Last month, the Office of Information and Regulatory Affairs published its semi-annual "Unified Agenda of Regulatory and Deregulatory Actions" of various federal agencies...

When startup founders think about transfer restrictions that work in their favor, they usually focus on drag-along rights or rights of first refusal.

When one of your stockholders wants to sell, a right of first refusal ("ROFR") clause gives someone else, often the company or its investors, the right to step in and buy those shares first, on the same terms as any outside offer.

Founders make dozens of legal and strategic decisions in the first year, many of which shape how the company grows, who controls its assets and how it is evaluated by investors and partners.

Despite continued macroeconomic headwinds and a cautious investment climate, Mintz's Venture Capital and Emerging Companies practice remained highly active throughout 2024 and into the first half of 2025.

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.