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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.

Edition 1 · Q2 2026 Inaugural Issue: Five Stories Shaping the Post-OBBBA Capital Stack The post-OBBBA QSBS landscape, SEC private-fund rules at one year, the latest from the Delaware Court of Chancery on conflicted-controller transactions, the NVCA model document refresh, and where the FTC non-compete rule stands after the Fifth Circuit.
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