Law360, New York ( October 1, 2014, 1:59 PM EDT) -- Three events occurred during 2013 that have the potential to significantly affect angel investment around the country: (1) the U.S. Securities and Exchange Commission lifted the prohibition on general solicitation for exempt offerings under certain circumstances; (2) the definition of "accredited investor" was put up for debate; and (3) at the end of the year, the 100 percent capital gains tax exemption for investments in qualified small businesses expired. This article provides a brief summary of the background of these events and an update on recent initiatives that relate to or address their consequences....
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