Composition rules, financial expert requirements, and charter provisions for a public company audit committee.
Independence requirements, compensation consultant rules, and timing for forming a compliant compensation committee.
Nominating and governance committee requirements and what independent director standards apply at IPO.
Tax, dilution, and retention tradeoffs between RSUs and stock options as a company approaches its IPO.
How double-trigger acceleration works for RSU awards at IPO and why the structure matters for employee retention.
Structural, regulatory, and cost differences between a traditional underwritten IPO and a direct listing.
How pre-IPO secondary transactions work, the regulatory framework, and company consent and ROFR rights.
AMT exposure, Section 83(b) elections, ISO vs NSO treatment, and capital gains planning around an IPO.
The corporate housekeeping — charter amendments, board reconstitution, agreements cleanup — required before an IPO.
Section 302, 404, and 906 obligations and how emerging growth companies phase into SOX compliance.
Standard lockup provisions, early release mechanisms, and what happens when a lockup expires after IPO.
How to evaluate underwriting banks, manage the bake-off process, and negotiate underwriting agreement terms.
The S-1 filing timeline, SEC comment process, road show, pricing mechanics, and typical closing sequence.
How to design an equity incentive plan that satisfies public company requirements and institutional shareholder guidelines.
The EGC accommodations available under the JOBS Act and how long they last after going public.