Jeff Weinkle & Mitchell Kopelman Georgia House Bill 1069 was signed into law by Governor Perdue early in June. Section Two of the new law, known as the “Angel Investor Tax Credit,” provides for a Georgia tax credit of up to $50,000 annually for investors of early‐stage, start‐up companies in Georgia. Angel investors provide capital […]

By Jeff Weinkle and Mitchell Kopelman Late last year, the IRS released final regulations that require corporations to report the exercise of incentive stock options. The new rules require both public and private corporations to file an information return with the IRS for the year an option is exercised. Prior to 2010, there were no […]

Why Every Employee Wants Stock Options By: Mitchell Kopelman, CPA, Habif, Arogeti & Wynne, LLP Certified Public Accountants and Business Advisors Why does every employee want stock options? Why do companies want to give out stock options? The answer to both of these questions is simple, receiving and granting stock options can be easy. Stock options […]

    2005 Survey of Georgia Manufacturers By Mitchell Kopelman, Partner Although Georgia’s manufacturers are optimistic about economic recovery and are planning more hiring and expansion in Georgia in the next three years, a quarter of those consulted in a recent statewide survey say they are likely to transfer some of their operations to another […]

JUST WHEN YOU THOUGHT YOU HAD POSITIVE STOCKHOLDERS’ EQUITY By Mitchell Kopelman, CPA Partner, Habif, Arogeti & Wynne, LLP “When the accountants changed their minds again” Your company may have raised equity in the form of Preferred Stock or Common Stock over the past few years. If so, FASB No. 150 may impact your company’s […]