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- & -

§ 162(m): 7.1.20
§ 3(a)(11): 5.8
§ 4(2): 5.9

- # -

3-year plan: 0.7.12
5-year plan: 0.7.12

- A -

academic integrity: 9.10.7
acceleration: 0.12.3
access rule: 3.1.4.c.x
Accountants: 8.6
accounting issues: 9.8
accounting principles: 9.8
accredited investor: 0.10.1, 5.5.4
acquisition audit: 0.9.1
acquisitions: 20.1
advertising: 0.10.1
advisors: 5.11.2
Affiliate: 1.1.1
affirmative or negative covenant: 6.1
after-tax earnings: 0.7.10
Aggregate Gross Assets: 3.3.2
aid: 0.2.4
Alex Brown: 0.2.3
alphabet stock: 0.8.2
American Research & Development (AR&D): 0.1.2
Angel investing: 0.2.2
Appendices: 0.7.12
arbitration: 1.3.1
arbitration fees: 1.3.11
assets: 2.1.4.g
assignment: 1.3.8
attorney fees: 1.3.11
audit committee: 8.13.3
authority: 9.10.4

- B -

backdoor financing: 3.4.1.c
Background and industry: 0.7.12
bank financing: 3.4.1.g
bankruptcy: 0.1.2
Bankruptcy: 1.1.3
Bayh-Dole Act: 9.10.2
bespeaks caution: 4.2.2
binding obligation: 5.1.3.a
Binding Provisions: 5.1.3
Black Box no action letter: 8.16.4
Black-Scholes formula: 4.4.8
blue sky: 8.9
board of directors: 0.7.8
Book Value per Share: 1.1.4
breaches of fiduciary duty: 0.5.9
Brokerage: 1.1.5
Burnout: 5.3
Business Day: 1.1.6
Business objectives: 0.7.12
Business Strategy And The Single-Product Problem: 0.7.6
business trust: 2.1.2.b
buyouts: 0.1.2
bylaws: 0.5.10

- C -

C Corporation: 2.1.1.a
capital account: 10.2.3.b , 10.2.3
Cause: 1.1.7
CERTIFICATE OF FORMATION: 2.7
Certificate of Incorporation: 2.3.1.q
Change of Control: 1.1.8
cheap stock: 8.2.5
check the box: 2.1.2.b
close corporation: 5.3.2
Closing Price: 1.1.10
commodity: 0.1.2
Common Stock: 1.1.9
Company description: 0.7.12
Company Material Adverse Effect: 1.1.11
comparable method: 4.4.5
compensation: 7.1.1
Compensatory: 2.1.4.g
Competition: 0.7.12
competition: 7.3.1
competitive prices: 0.7.6
computer software: 9.11.5
Concept IPOs: 0.2.9
confidentiality: 9.11.12
confidentiality agreements: 9.11.12
conflict of interest: 10.2.6.a
Consolidated Cash Flow: 1.1.12
consultants: 5.11.2
Contingent Liability: 1.1.13
control: 10.1.16
convertible debt plans: 7.1.12
Cooling-Off Period: 1.4
corporate charter: 0.5.2
corporate venturing: 10.16
corporate-owned life insurance: 7.1.15
court costs: 1.3.11
covenants: 6.1.4

- D -

Deadlock: 1.4
Deadlock Notice: 1.4
deductions: 3.4.1.c
Diligence: 3.1.4.c.x
Direct Federal Subsidies: 30.3.4
disclosure requirements: 7.1.22
Disguised Sale: 0.13.2
Dissolution: 10.2.8
distribution channels: 0.7.12
distributions: 10.1.13
dividends: 2.1.4.g
double taxation: 2.1.4.g
drafting: 10.1.8
Due Diligence: 8.4

- E -

earnings: 2.1.4.g , 0.3.1
EDGAR: 8.2.7
Electronic Data Gathering, Analysis and Retrieval System (EDGAR): 8.2.7
electronic filings: 8.2.7
employee stock purchase plan: 7.1.17
Encylopedia of Venture Capital: 0.11.6
enhancements: 9.11.20
Environmental Law: 1.1.14
equity: 0.11.1
equity recapture: 7.2.5
ERISA: 10.5.2
ESPP: 7.1.17
exchange offer: 6.5.3
exclusivity: 9.11.18
exculpatory language: 3.1.4.c.x
Executive Summary: 0.7.12
exit strategy: 0.1.2
expenses: 10.1.9
exploitation: 9.11.19

- F -

fair-market value: 3.3.2 , 0.6.3
farming: 3.3.2
FASB: 8.2.5
fees: 10.1.9
fiduciary duties: 5.3
Financial Statements: 1.1.15
Financing requirements: 0.7.12
financing strategy: 3.5
Flexibility versus Formality: 2.1.4.d
fluffy debt: 0.8.2
forecasts: 0.7.10
forward-looking statements: 1.3.3
founders: 2.1.4.g
Free-Riding and Withholding: 8.12
Full Ratchet: 2.9.4.b
funds: 30.3.3 , 0.1.2

- G -

Gains: 2.1.4.g
general advertising: 5.5.2 , 10.5.2
general solicitation: 10.5.2 , 5.5.2
going public: 8.1 , 0.12.2
golden handcuffs: 0.7.2
GPGP: 10.1.20
Gramm-Leach-Bliley Act: 10.2.11
grants: 0.2.5
green shoe: 8.2.1
grossing up: 7.1.13

- H -

Hardship Exemptions: 8.2.7
high-net-worth individuals: 3.4.1.i
History and status: 0.7.12
Hockey v. Medhek-ar: 4.2.3
Hot Issues: 10.2.10
hot stock: 8.12
hotel: 3.3.2
hurdle rate: 10.1.12
hybrid securities: 0.8.2

- I -

illiquid securities: 0.1.2
Illiquid Securities: 10.2.6.c
illiquidity: 10.2.6.c
improvements: 9.11.20
Inadvertent Violations: 5.5.3
Incentives: 0.7.12
income: 2.1.4.g
Indebtedness: 1.1.16
indemnification: 10.2.9
Industry trends: 0.7.12
Inherency Doctrine: 9.7
Initial product(s): 0.7.12
Innovative features: 0.7.12
insolvency: 5.3.6
installment payments: 10.1.5
integration: 5.7
Intellectual Property and License Agreements: 9.11
interest: 10.1.11 , 2.1.4.g
internal rate of return: 4.4.2
Internal Revenue Service: 9.2
intrastate offering exemption: 5.8
Investment Company Act of 1940: 10.5.2
investors: 3.1.4.c.x , 0.1.2
IPO: 8.1 , 3.2
IRR: 4.4.2
ISO: 7.1.9

- J -

joint venture: 2.1.2.c
judgment: 1.3.9
junk: 0.8.2
junk bonds: 0.8.2
jurisdiction: 1.3.14
JURY TRIAL: 1.3.15

- K -

key man clause: 10.2.8
Knowledge: 1.1.18

- L -

lead investor: 0.1.2
leases: 9.11.4
liability: 0.12.4
License Distinguished from Other Forms: 9.11.2
Licensed Property: 9.11.14
licensing as an alternative method of distribution: 9.11.13
limited liability company: 2.1.4.g
liquidation: 0.8.2, 10.2.8
liquidity event: 3.2
loans: 3.4.1.e
lockup: 6.5.5 , 8.10.1

- M -

management: 0.7.7
Management team: 0.7.12
manner of sale limitation: 8.18.11
Market: 0.7.12
Market Price: 1.1.19
Marketing program: 0.7.12
marketing section: 0.7.5
Massachusetts Business Trust: 2.1.2.b
master limited partnership: 10.1.19
maturity: 0.8.2
Meetings and Committees: 10.1.17
Miscellaneous Charter Provisions: 0.5.5
modern portfolio theory: 4.4.7
most favored nation clauses: 9.11.16
motel: 3.3.2
multi-national: 10.16.2

- N -

National Association of Securities Dealers: 3.1.4.c.x , 8.11
Net Asset Value Determined by Appraisal: 1.1.20
net operating loss carry forwards: 2.1.4.g
niche: 0.1.2
nonaccredited investor: 5.5.4
noncompetition: 0.11.8
nondisclosure: 0.11.8
NPV method: 4.4.6
NSO: 7.1.9

- O -

on-the-job training: 0.1.2
Operations: 3.4.1.h
opinion of counsel: 6.6.1.a
option pricing technique: 4.4.8
organizational document: 0.5.11

- P -

partnerships: 2.1.2.d
Passage of Time Approach: 0.6.3
passive activity: 2.1.4.g
Passive income: 2.1.4.g
patent coverage: 0.7.12
patent licensing: 9.10.1
payment in kind: 0.8.2
pension plans: 7.1.16
Person: 1.1.21
PIK payments: 0.8.2
PIPES: 8.17
Placement Agent: 4.3.1
play or pay provision: 5.1.5
portfolio: 4.4.7
Portfolio income: 2.1.4.g
portfolio management: 0.3.2
post-employment restraints: 0.11.8
post-money: 4.4.1
pre-money: 4.4.1
precautions: 5.5.7
Preemptive rights: 0.5.8
preferred stock: 0.8.2
Principal products or services: 0.7.12
private placement memorandum: 0.7.1, 3.1.4.c.x
Private Placement Memorandum And Regulation D: 0.10.1
Private Securities Litigation Reform Act: 4.2.3 , 8.5.3
Process Agent: 1.3.13
Product description and comparisons: 0.7.12
Projections: 4.2.4
proprietary information: 0.1.2
Proprietary Rights: 1.1.22
prospectus: 8.1
protection of trade secrets: 9.11.11
PSLRA: 4.2.3 , 30.4.1
Public Offering: 1.1.23
publicly traded partnerships: 2.1.4.g

- Q -

Qualified Small Business Stock: 3.3.2 , 10.2.10
quiet period: 8.2.6

- R -

raising capital: 0.2.1
rate of return: 0.8.2, 10.1.12
real estate investment trusts ("REIT"s): 2.1.2.b
recapitalization: 5.3.3
Record Keeping: 5.5.2
records of meetings: 0.4.4
recruitment: 0.7.7
registration rights: 8.1
registration-rights agreement: 0.8.10
Regulation C: 8.5
Regulation D: 3.1.4.c.x
Regulation S: 8.15
remedies: 1.3.4
representations and warranties: 6.8
Representations and Warranties Insurance: 6.8.1
restaurant: 3.3.2
Revenue Act of 1987: 2.1.4.g
reverse acquisition: 20.1
reverse merger: 8.15
Revised Model Act and the Delaware statute: 0.5.9
Revised Model Business Corporation Act: 0.8.2
Rich individuals: 0.10.1
road show: 8.8
Rolodex Round: 3.2 , 0.2.2
Royalty: 9.11.21
Rule 135: 8.2.6
Rule 144: 7.1.5.b , 8.18.12.e , 8.18.12.a , 8.18.12.b , 8.18.12.c
Rule 144A: 8.18.12.c , 8.18.13
Rule 152: 8.16.1
Rule 155: 8.16.3
Rule 155(b): 8.16.2
Rule 461: 8.18.6

- S -

S Corporation: 2.1.1.b
safe harbor: 4.2.3 , 8.2.6
SAR: 7.1.10
SBA loan: 3.4.1.e
science and technology: 0.1.2
SCOR: FORM U-7: 5.6.4
SEC: 8.18.1
SEC filings: 8.2.7
secondary market: 10.13 , 3.4.1.e , 30.2.2
Section 1244: 3.3.1
Securities: 1.1.26
Seed Round: 13.1.3
Selecting The Form Of The Organization: 0.4.1
severance: 7.2.2
shelf registration: 6.5.3
Shell transaction: 8.15
Shells, SPACs, Reverse Acquisitions and Reverse or "Backdoor" IPOs: 20.1
side fund: 10.5.2
single product: 0.7.6
SLUSA: 30.4.1
Small Business Investment Companies (SBICs): 3.4.1.f , 0.2.5
SmallCap Market: 8.13.2
sole proprietorship: 2.1.2.a
Special Investors: 4.4.13
Special Securities: 4.4.13
Specified Purpose Acquisition Companies: 20.1
Split-Dollar: 7.1.15
Squadron Ellenoff no action letter: 8.16.4
standard valuation theory: 8.17
standardization of valuations: 4.4.10
start-up companies: 0.1.4
State of Corporate Domicile: 0.5.12
statutory merger: 2.1.4.g
step transaction test: 2.1.4.g
stock appreciation right: 7.1.10
stock certificates: 0.5.11
stock for services: 0.6.3
Stock Purchase Agreement: 7.2
Stockholders Agreement: 0.9.2
Strategic Alliances: 9
subscription documents: 3.1.4.c.x
subsidiaries: 3.3.2
Subsidiary: 1.1.24
substantial economic effect: 10.1.10
substantially identical property: 3.3.2

- T -

Tangible Net Worth: 1.1.25
tax efficiency: 9.9
Tax Reform Act of 1986: 2.1.4.g , 3.4.1.c
tax shelters: 3.4.1.c
taxes: 2.1.4.g
third parties: 9.11.23
time-value-of-money effect: 2.1.4.g
traditional venture-capital: 0.1.2
transferable shares: 2.1.2.b
turnarounds: 0.1.2

- U -

ULOE: 5.6.4
underwriter: 8.11
Underwriting Agreement: 8.10
Uniform Securities Act: 5.6.4
unrelated business activities: 9.10.5
Unrelated Business Taxable Income: 10.5.2

- V -

valuation: 0.3.1
value: 0.8.2, 2.1.4.g
Value of the Securities: 1.1.26
value-added strategy: 0.1.2
Venture Capital Operating Company: 10.5.2
venture-backed companies: 0.1.2
venture-capital partnerships: 0.1.2
voting: 2.3.1.k

- W -

warranties: 9.11.24
Waste or Contamination Site: 1.1.27
Weighted Average: 2.9.4.b
Welsh Carson no-action request: 10.5.2

- X -

xerography: 0.2.10

- Z -

zero coupon bond: 0.8.2

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