Joe Leo

Can You Give That To Me In Words I Can Understand?

Recently I was working with a client on a large and complicated transaction. We were discussing the legal relationship between several different agreements. The client gave me one of the best compliments I have ever received as an attorney when he told me he appreciated that I could explain the agreements in terms he could understand. That is... Read More

Angel Investor Tax Credit - Qualifying Business Application Released

On January 25, 2017, the Iowa Economic Development Authority released the qualifying business application for the Angel Investor Tax Credit. The investor eligibility application was released previously. Businesses that conducted qualifying capital raises during 2016 can seek certification so their investors can claim the tax credit. Both the... Read More

Iowa Passes Law to Create Biorenewable Chemical Tax Credit Program

On April 6, 2016, Governor Branstad signed into law Senate File 2300 which creates the Biorenewable Chemical Tax Credit Program, a landmark piece of legislation that is expected to result in significant investment and innovation in Iowa. This legislation was supported by a diverse coalition of interested parties in Iowa, including the Iowa... Read More

SEC Adopts New Regulations Which Improve Access to the Capital Markets

On July 10, 2013, the United States Securities and Exchange Commission ("SEC") adopted final regulations to implement a much anticipated provision of the 2012 JOBS Act. The JOBS Act, passed in April 2012, directed the SEC to allow general solicitation and general advertising in certain unregistered securities offerings. Allowing general... Read More