Regulation A+ Tier 2, Explained: How Your Company Can Raise Up to $75 Million From Anyone
Reg A+ Tier 2 lets companies raise up to $75M a year from anyone — if they file Form 1-A, pass a two-year audit, and keep reporting to the SEC.
#capital-raising
Capital Raising
Capital raising strategies and investor accounting
Law Firm MSO vs. ABS: Two Ways to Take Outside Investment, and Why Illinois Just Drew a Line
An MSO lets investors own a law firm's back office; an ABS lets them own the firm. Illinois HB 5487 now curbs both for contingency-fee practices.
Startup SPVs Explained: How Special Purpose Vehicles Keep Your Cap Table Clean
An SPV pools many angel checks into one LLC and one cap-table line; backers pay 10–20% carry plus setup fees, and the lead votes the whole block.
West Virginia Just Unlocked $100 Million in Growth Capital for Local Employers: Your Guide to the WV First Small Business Growth Act
West Virginia gives insurers a 60% premium-tax credit for backing growth funds that invest in local employers with fewer than 250 staff.
The SBA's 2026 SBIC Overhaul: A New Funding Lane Beyond Banks and Venture Capital
The SBA's SBIC rule effective February 2, 2026 opens a $53B program to manufacturers and suppliers — debt from $250K to $10M at 9–16%, equity from $100K to $5M.
The SEC Wants Small Companies to Go Public Again: What IPO Reform Could Save You
The SEC's May 2026 proposals would extend scaled disclosure to all non-accelerated filers — over 80% of public companies — shield new issuers from large-accelerated-filer status for 60 months, drop the SOX 404(b) auditor attestation, and allow semiannual reporting. Here is what the reforms could save a small company, and the IPO-readiness bookkeeping checklist to run now.
Alphabet Q2 2026: A $99B Paper Gain, 82% Cloud Growth, and the End of the Buyback Era
Alphabet's Q2 2026 revenue was $119.8B (+24% YoY) and net income hit $112.2B (+298%), but roughly $99.0B of that was a non-cash gain on equity securities that the cash flow statement backs right out, leaving operating cash flow at just $39.1B. Google Cloud grew 82% to a ~$99B run-rate at a 35.6% operating margin, while Alphabet halted stock buybacks and raised ~$70B via common stock, its first-ever preferred, and debt to fund a $44.9B capex quarter that turned free cash flow negative. The FY2022–Q2 2026 Beancount ledger shows long-term debt climbing from $10.9B to $98.2B.
Your Convertible Note Just Converted. Is That a Gain, a Loss, or Neither?
FASB's ASU 2024-04, mandatory for fiscal years beginning after December 15, 2025, defines a three-part test for whether settling a sweetened convertible-note conversion counts as an induced conversion (expense only the sweetener) or a debt extinguishment (gain or loss against carrying value) — a classification that can swing reported expense by hundreds of thousands of dollars on the same transaction.
The SBA's 2026 SBIC Reforms: A Small-Business Guide to Raising Private Capital
The SBA's SBIC program channeled $53 billion into small businesses last year, and a final rule effective February 2, 2026 cuts red tape for funds backing manufacturing, food production, energy, and critical technology. Here's how the reforms work, how debenture and equity SBICs differ, and how to find a fund.
Cap Table Mistakes Before Series A: The Option Pool Shuffle, Vesting Traps, and Stacked SAFEs
Before a Series A term sheet arrives, founders should check three specific cap table failure points — a pre-money option pool shuffle that dilutes only founders, missing or over-vested founder equity, and stacked SAFEs with unmodeled conversion terms — each of which can delay or derail a raise.
The EB-5 Investor Visa in 2026: How Funding a US Business Can Get a Foreign Entrepreneur a Green Card
The EB-5 investor visa requires an $800,000 investment in a Targeted Employment Area (or $1,050,000 standard) plus 10 created jobs, and petitions filed by September 30, 2026 lock in today's thresholds before the EB-5 Reform and Integrity Act's grandfathering provision sunsets.
Accounting for SAFEs: Liability or Equity, Caps and Discounts, and What Happens at Conversion
A SAFE usually lands in the liabilities column, not equity, because it promises a variable number of shares for a fixed dollar amount. This guide explains the classification debate, the conversion math, and the journal entries from closing to conversion.