This section provides guidance related to early employee strategy contract issues.

Structuring Equity Compensation in Limited Liability Companies This presentation by Morgan Lewis partners discusses options available for structuring equity compensation programs among startups.
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Business Entity Comparison Table
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Choosing the Ideal Structure for your Business Entity and Venture Capital Investment in 2010
Morgan Lewis Partner Emilio Ragosa's presentation focuses on the legal entity options available for entrepreneurs and their impact upon the organization. The presentation also examines trends in venture capital investment with recent statistics.
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Choosing the Ideal Structure for Your Business Entity (Chapter 1), Emerging Life Sciences Companies Deskbook – Spring 2008 (Morgan Lewis)
Despite the enormous amount of time and energy devoted to launching a company, one of the most important decisions is often overlooked or marginalized as simply a tax-planning decision—choosing how to legally structure the new business. The choice of legal entity can have a significant impact on the future of the company, ranging from tax and liability implications to the number and types of investors that are eligible or willing to participate. This chapter is a brief discussion of the various entities and some of the primary advantages and disadvantages of each.
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Employment Law Issues for Emerging Companies (Chapter 11), Emerging Life Sciences Companies Deskbook – Spring 2008 (Morgan Lewis)
Emerging companies that lack the human resources experience and the internal support enjoyed by their blue-chip brethren are especially prone to making employment-related mistakes that can lead to employment lawsuits. Although no company can be made immune to litigation, focusing on the issues discussed in this chapter will help reduce the risk of litigation, permitting your Company’s executives to focus their time and energy on growing the business.
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Equity Investments in Pass-Through Entities: Investment Structures and Tax Ramifications
This presentation developed by Morgan Lewis showcases the pros and cons of different investment structures and their impact upon taxes for US and non-US investors.
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Issues to Consider in a New Venture Spinout
This presentation by Morgan Lewis partner Steve Cohen highlights critical issues such as technology transfer and economic terms.
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Legal Issues for Forming a Global StartUp
Morgan Lewis partner E. John Park presents on the critical steps of forming a global startup company.
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Nuts & Bolts –Critical Steps to Building a Successful StartUp
Morgan Lewis partners John Ferreira and Peter Watt-Morse tackle basic entrepreneurial issues in this presentation and provide practical advice.
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Real Estate Leasing Tips for Life Sciences Companies (Chapter 14), Emerging Life Sciences Companies Deskbook – Spring 2008 (Morgan Lewis)
In response to the declining demand for space in the office and telecommunications sectors, many landlords are now concentrating on retaining and attracting life sciences companies such as yours. All over the country, landlords are converting existing office and warehouse buildings to accommodate the needs of life sciences companies. When a life sciences company assesses whether to lease space, it should consider several factors, including (i) land-use, zoning, licensing, and safety regulations; (ii) the condition of the property and its ability to use the leased space for the required purposes; and (iii) the economic and business terms of the lease, such as the length of the term, the rent being charged, and the assignment and subleasing provisions.
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Section 409 of the Internal Revenue Code (Chapter 12), Emerging Life Sciences Companies Deskbook – Spring 2008 (Morgan Lewis)
The American Jobs Creation Act, signed into law on October 22, 2004, added a new section 409A to the Internal Revenue Code of 1986, as amended (the Code). Section 409A makes numerous changes to the taxation of deferred compensation. In general, the changes made by section 409A fall into four categories: the timing of deferral elections, the timing of distribution elections, the events upon which a distribution may be made, and future changes to distribution elections.
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Signing the Killer Customer: Comanage Did It with a New-Look Partnership, Old-Fashioned Salesmanship... and by Paying Attention, Pittsburgh TEQ
Morgan Lewis partner Peter Watt-Morse is quoted as Pittsburgh TEQ's "Getting It Done" series talks about finding customers for an emerging technology company.
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Summary of Equity-Based Executive Compensation Programs (Chapter 13), Emerging Life Sciences Companies Deskbook – Spring 2008 (Morgan Lewis)
Long-term incentive programs are designed to afford key employees an opportunity to accumulate significant capital and to align their interests with those of the shareholders. Long-term equity incentive programs are instituted for various reasons, including (i) to attract and retain key personnel, (ii) to reward executives for their contribution to the Company’s growth and success, (iii) to encourage loyalty and performance on the part of executives, and (iv) in some cases to encourage attainment of specific performance goals.
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The SVASE FastTrack Program
Morgan Lewis partner John Park gave this presentation to the Silicon Valley Association of Software Entrepreneurs. It focused on the incorporation process, issues with former employers/institutions, protecting intellectual property assets, founder arrangements and employees, and financing alternatives.
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Venture Capital: France, Venture Capital Handbook 2011 (PLC)
This handbook was published by PLC and guides French entrepreneurs through all stages such as market determination, tax incentives, fund structure, investor protection and employee benefits. It was developed and written by the Paris office of Morgan Lewis.
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