Rausa Russo Law, PLLC · Venture & Capital Markets Practice

Capital Quarterly

Quarterly summaries of Delaware Chancery decisions, SEC private-fund and Reg D developments, IRS guidance on QSBS / 409A / 83(b), and NVCA model document changes that matter for founders, sponsors, and venture studios.

Rausa Russo Law, PLLC›Capital›Capital Quarterly

Rausa Russo Capital is the Venture & Capital Markets Practice of Rausa Russo Law, PLLC. There is no separate legal entity. The Capital Quarterly is general informational content and is not legal, tax, or investment advice.

Q2 2026 • Edition 1 Capital Quarterly · Q2 2026 Inaugural issue. The post-OBBBA QSBS landscape, SEC private-fund rules at one year, the latest from the Delaware Court of Chancery on conflicted-controller transactions, NVCA model document refresh, and the FTC non-compete rule's status under the Fifth Circuit.
QSBS Delaware Chancery SEC NVCA FTC

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