Author Archives: John DiGiacomo

ISO vs NSO: Employee Stock Options and Their Tax Implications

ISO vs NSO: Employee Stock Options and Their Tax Implications

Corporate

It is common for businesses — particularly startups — to try and incentivize their employees (and other agents like directors and third-party vendors) with stock options. Very broadly speaking, stock options can be divided into two categories — incentive stock options (“ISO”) and non-qualified stock options (“NSO”). By definition, an ISO is a stock option […]

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Getting Started With the Online Patent Application Process and EFS-Web

Getting Started With the Online Patent Application Process and EFS-Web

Patent

Over the past 20 years or so, the US Patent & Trademark Office (“USPTO”) has “gone digital” almost completely. That is, where allowed, most patent applications are now filed electronically via the USPTO’s Electronic Filing System-Web (“EFS-Web”). EFS-Web is an internet portal/website that allows for the submission of patent applications and supporting documents.The EFS-Web service […]

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