Bigger Tax Savings Provided by New Section 1202 Law

 

June 2026 Edition

We are now beginning June, we’ve had some nice weather and hopefully this run of nice weather will continue, ideal for biking, hiking, boating, golf, picnics and enjoying the out of doors, and perhaps some swimming too in the lakes and by month end perhaps the ocean too.

As for New England spectator sports, this has not been the best of times for Boston’ s professional sports scene. June is normally baseball season but so far this has not been a good year for our Red Sox. Craig Breslow has made some fine pitching acquisitions including Sunny Gray (7–1). But last year’s ace Garrett Crochet, is this year’s bust and though Wilson Contreras has been a solid hitting off-season pickup at 1st base, there has been too little offense beyond him. Hence, the home club remains mired in last place.

With both our winter teams bounced in the first round of playoffs, like last month’s newsletter, I say once again when all else fails … there’s soccer. So in June, I will keep an eye on the World Cup to be played in North America for the first time in 32 years. Perhaps some of you will get the chance to see a match at “Boston Stadium”. (Aka Gillette) — if you get that chance at a price you can afford, please do GO!! For me, I have my own great World Cup memory. In 1994, I paid $5.00 and won a raffle at Chestnut Hill mall in Newton, MA- two tickets to a 1994 World Cup match. I attended with my dear friend, the late Hans Fenstermacher. We watched Argentina vs Greece from the high upper deck nose bleed seats of old Foxboro stadium. The legendary Diego Maradona was too much for the Greeks and Hans (a gifted linguist) in fluent Spanish, cheered lustily each of the five Argentine goals. Meanwhile, I sensed ever increasing hostility from our neighbors, almost all frustrated Greek fans in our cheep seats. To alleviate our peril, I regularly rose from my seat, screaming “HELLAS!” … each time evoking thunderous supportive cheers from our section. Hans and I did survive … and gosh what a memory we both shared. I do so miss my friend who sadly passed in January 2024… and for those able to attend this 2026 World Cup, my wish that you too will have a memorable experience.

Additionally, for me, there is another fun June sporting diversion with …Irish hurling. What is Irish Hurling? It’s not Curling a winter Olympic sport played on ice. No. Hurling is played on outdoor grassy fields bigger than US football and soccer fields. Hurling looks like a game of lacrosse, played with a wooden stick called a “hurley” that resembles a lacrosse stock. But the game has much more. It captures elements of baseball (hitting not pitching), rugby and soccer with scoring like US football . Here is link that tells more, a CBS 60 Minutes telecast — “Hurling: Ireland’s National Obsession” https://www.youtube.com/watch?v=jQ-TOK2FiI4

Two days ago on Sunday morning, I had breakfast at the Dubliner pub in Boston which had all seven TVs tuned into RTE for us to watch live the Munster Hurling Final. Once again as in June 2025, it was County Cork vs County Limerick, this time at Páirc Uí Chaoimh, jam packed with 44,000 fans on the banks of the River Lee in Cork City. A year ago, I was in the Emerald Isle in the middle of a wonderful June vacation trip. It was a music tour of the West of Ireland led by Aodh Og O’Tuama and Christy Martin, the husband/wife folk music duo “Four Shillings Short”. https://4shillingsshort.com/home (Here’s a link to my favorite song of theirs “The Bumper Sticker Song” https://www.youtube.com/watch?v=yL3eyPlLKKE ) Well, hurling was one of our many highlights when a group of 11 from or tour group were introduced to the sport of hurling, as we all watched in Christy’s words “on the telly” this championship match of arch rivals at Gracie’s Bar, Sligo. That June 2025 encounter was a truly exciting match from Gaelic Grounds, Limerick — the match was level (tied) 17 times in regulation, tied in the 10-minute over time, and finally won by underdog Cork on penalty kicks — truly epic. And once again, two days ago, it was nip and tuck, as Cork led all the way but rarely by more then 3 and in the last minutes Limerick pulled even then ahead in the misty park with intermittent drizzle. In the end the green Treaty men of Limerick on the River Shannon prevailed 24–23 over the red Rebels of Cork on the River Lee. In the Dubliner pub, Sunday morning at 9:00am (2:00pm game-time in Cork), a sizable crowd of divided partisans, had already gathered. Like last year, I along with all of our tour group of 11 had rooted for Cork, (the team of Aodh Og O’Tuama and his father Patrick before him, who had played in the 1940’s with Cork hurling legend Christy Ring), and so Sunday morning I wore a red jersey. I took a seat at the bar joining a contingent of five young women, each working the summer in Boston, each wearing their red Cork jerseys brought from home. There were other Rebel group in red and also several other groups wearing green and rooting for Limerick. We the groups in red, were more numerous but green rooters were louder, and their team, as said, prevailed and in the end it was the captain of the Treaty mem who raised the cup of victory. Despite our loss, here are two further links to Irish folk music performances in 2025 that celebrate Cork hurling, the first by Kingfishr for a local Cork team Killeagh (Live From Cork) https://www.youtube.com/watch?v=WBQ65EBKbdw the second by Ella Ryan, Rebels Rising — https://www.youtube.com/watch?v=Km1_f2rK5AQ Once again, “UP THE REBELS!”

As for Newsletter items, the first item provides a link to an article I wrote published a couple weeks agon on May 27 by CEOWORLD Magazine on a provision of US Tax Law recently expanded that can allow significant and even total exclusion from tax of up to $15 million of gains on pre-IPO stock for CEOs and senior executives who join startup and early stage companies. This newsletter also has links, in items #3 and #4, to two other earlier articles of mine still relevant to CEOs, C-suite and senior executives. The first article discusses the implied covenant of Good Faith and Fair Dealing to protect what you have earned when you are terminated by your employer in bad faith, published earlier this years by IVYEXEC career advancement website. The other article #4 in this newsletter, is an article for senior executives considering, taking on, or continuing in the position of Chief Financial Officer and what to seek and negotiate for in the duties, contract terms, compensation and severance for your CFO position. There is also a special offer as item #5. I hope some of these items might be of benefit… and my best wishes to all for the rest of June!

1. Achieving Zero Taxation on Sale of Your Appreciated Stock

Are you considering joining an early stage company where stock will be an important part of your compensation package? My recent article published on May 27, by CEOWORLD Magazine, discusses how proper structuring of your equity grant as qualified small business stock (QSBS), may enable you to have zero Federal taxation on all of the appreciation on a sale of shares after 5 years. This new article includes tax law changes effective 7/4/25 to shield from tax up to $15 million of income and allow partial exclusion from tax with stock held for 3 years or 4 years. This article also fully discusses no-taxable rollover techniques and merits of rollover if you must sell your shares earlier than 3 years … Read the Article Here

2. Work with CEOs, C-Suite and Senior Executives, exclusively.

Robert Adelson is an attorney specialized in the representation of CEOs, C-level and senior executives. He no longer represents companies or employers. Learn about Robert Adelson’s work with CEOs, C-level and senior executives to advise on and improve job offers, employment contracts, stock, RSUs, options, bonuses and other executive compensation matters, plus advice and aid on issues of wrongful termination, severance, exit terms, retention, change of control, other executive issues and more … More Details Here

3. Protecting Your Earnings from Unfair Dealing by Your Employer

As a C-level or senior executive, have you ever faced employment termination or other employer action to prevent you from receiving a bonus, stock vesting or other benefit you earned from your successful achievement of a target objective for the company? My article published in January 2026 by IVYEXEC career advancement website, discusses an important duty or implied covenant in the law that can enable you, even if you are an employee “at will”, to have a valid enforceable claim against your employer to be made whole for what you earned and were deprived of … Read the Article Here

4. Negotiating Your CFO Employment Agreement

If you have a new job offer or employment contract as a CFO or Chief Financial Officer, new article, published in July 2024 by IVYEXEC career advancement website, and still relevant, advises on special terms, authority, reliance, equity and executive compensation package, severance and other essential terms to negotiate. Read the Article Here

5. 5/2026 Offer: Good until June 23rd

This 2-week value-packed offer, is as a way to get introduced to my law work: an Executive Employment Separation Law Diagnostic — this offer is good through 6/23/25. More Details Here

It’s always a pleasure to get back in touch with you and other clients, friends, and colleagues. I hope the links and information provided will be useful to you and that there will be an opportunity for me to work with you on legal matters in the near future.

Let’s keep in touch!

Best regards,

Rob

Robert Adelson

*Adelson & Associates, LLC

Executive Employment Attorney

101 Federal Street, 19th Floor Boston, MA 02110

(617) 204-5601 Law Firm

(617) 204-5602 Direct

(617) 204-5604 Fax

E-mail : rob@attorneyadelson.com

Blog: https://robadelson.wordpress.com/

X: @AttorneyAdelson

LinkedIn: https://www.linkedin.com/in/robert-adelson-b8a1557/

Website: www.executiveemploymentattorney.com

Note on Adelson & Associates, LLC: * Robert A. Adelson is the Principal of Adelson & Associates, LLC.  For fifteen (15) years, from October 2004 through December 2019, Robert Adelson practiced law and referred legal work to associates of his, trusted and experienced colleagues, as a partner of Engel & Schultz, LLP.  In December 2019, the lead partners of the firm announced they would go into semi-retirement, go their separate ways, and the office lease would expire in January 2020.  In response, Robert Adelson formed Adelson & Associates, LLC in December 2019 and commenced the new firm’s operations on January 1, 2020, with the new firm taking over, on that date and going forward, all current Robert Adelson clients, matters and operations, as well as all referral of legal work to associates of Robert Adelson.  Since 1/1/2020, the firm’s offices have been and remain at 101 Federal Street, 19th Floor, across the street from the pre-2020 offices at One Federal Street, 21st Floor, in Boston’s Financial District.

Negotiating Your Executive Severance Package

 

May 2026 Edition

We are now well into May and after April showers and chilly days, we are now seeing the flowers sprout and many more warm days, with ever later sunsets. Still too early for the beach, but great New England weather for biking, hiking, boating, golf, picnics and enjoying the out of doors.

This has not been the best of times for Boston’ s professional sports scene. The good news was that both the Bruins and Celtics made the playoffs. The bad news was that both our teams went down and out in the first round. The Celtics loss was especially painful. After a 56-win season, as the number 2 seed of the Eastern Conference, the C’s seemed destined for a long playoff run — even more so with the late season return of star forward Jason Tatum. Yet despite a 3 games to 1 series lead, the Celtics lost in 7 games to the ‘76ers, the East’s # 7 seed, and that 7th game loss was on the parquet floor of TD Garden. And things have not gotten better when our region’s sports focus then moved to the Boston Red Sox. The Crimson Hose got off to such a rocky start that by the end of April, long time manager Alex Cora had been fired along with most of his coaching staff. Since then, there has been improvement. Over the last 14 games, up to Tuesday, the Red Sox were 8–6 climbing out of last place. Over that 14-game period the Sox starting rotation posted a 2.99 ERA, tied for fourth-best in baseball in that time. That veteran heavy starting rotation, certainly is our season’s big hope, with a club which is so “challenged” when it comes to offense, especially power hitting. So, as the 2026 MLB season moves on, we cross our fingers for this Sox club Craig Breslow has designed built around the old baseball adage “Good pitching, beats good hitting.” And of course, when all else fails …well, there’s soccer. And for April and May 2026, soccer has been a more pleasant story for the Boston sports scene. The Revolution have been winning at home and our women’s team the Boston Legacy winning all over… my physical therapist at Marathon PT shared with me her excitement attending a recent Legacy game and I will try to interest my daughter to join me for a Legacy game at Gillette. And beyond the two Boston soccer teams, this summer there is the FIFA World Cup! It has been 32 years since the USA and Boston hosted games in the World Cup of “Football”. Now, for sure I’m giving away my age… but in 1994, it was one of my great thrills in spectator sport to view Diego Maradona and Argentina vs Greece from the cheap seats, one of the top row (nose-bleed) sections of old Foxboro Stadium. From that long ago experience, my advice — If you get the chance to attend a World Cup game — GO!

As for Newsletter items, unfortunately I missed my deadline to submit for publication a new article to showcase in this month’s newsletter. So, to fill the gap, I am reposting an older article that my digital marketer Millie Kwan told me is among the most popular of my 54 articles published to date by CEOWORLD Magazine (this one has the most clicks, she says) — I’m hoping you too will enjoy it — the topic “An Executive Severance Agreement Protects Your Employment, Career and Reputation”. A link to that new article is featured as item #1. This newsletter also has links, in items #3 and #4, to two other earlier articles of mine still relevant to CEOs, C-suite and senior executives. The first article discusses using leverage you’ve acquired to renegotiate key terms of your executive employment agreement and executive compensation package, this article of mine published about a year ago at IVYEXEC career advancement website. The second article of mine, published in CEOWORLD in 2022, is on the use of profits interests in LLCs which can be an important item of equity to seek if your company is an LLC or partnership. There is also a special offer as item #5. I hope some of these items might be of benefit… and my best wishes to all for the rest of May!

1. Negotiating Your Executive Severance Agreement

Whether you have just received a job offer, have a chance to renegotiate your current contract, or are facing a change of control or termination situation, my CEOWORLD article published in Sept. 2018 but still relevant today, may benefit you, as I discuss key payment, equity, benefits, non-disparagement and other terms to negotiate in your severance package and also how to deal with what your employer may ask of you. Read the Article Here

2. Work with CEOs, C-Suite and Senior Executives, exclusively.

Robert Adelson is an attorney specialized in the representation of CEOs, C-level and senior executives. He no longer represents companies or employers. Learn about Robert Adelson’s work with CEOs, C-level and senior executives to advise on and improve job offers, employment contracts, stock, RSUs, options, bonuses and other executive compensation matters, plus advice and aid on issues of wrongful termination, severance, exit terms, retention, change of control, other executive issues and more … More Details Here

3. Using Leverage to Re-Negotiate Key Terms in Your Employment Contract

My article published last year in IVYEXEC career advancement website describes when the opportunity is right for CEOs or other C-Suite or senior executives to re-negotiate your employment contract and equity after achieving a level of success on the job, plus tips on preparing, what to seek, and how to achieve success in your negotiations. Read the Article Here

4. Negotiating Favorable Executive Equity Terms in an LLC

What terms do you negotiate for when, as a senior executive, you are offered equity in an LLC? What are the differences in rights and taxation of Profits Interests vs Capital Interests? How can LLC profits interests benefit you more than corporate equity in a case of significant equity appreciation? What are the hidden land mines in LLC Operating Agreements? How do you defuse them? Those topics and more, are discussed in my CEOWORLD magazine article published in 2022. Read the Article Here

5. 5/2026 Offer: Good until May 24th

This 2-week value-packed offer, is as a way to get introduced to my law work: an Executive Employee Equity Law Diagnostic — this offer is good through 5/28/26. More Details Here

It’s always a pleasure to get back in touch with you and other clients, friends, and colleagues. I hope the links and information provided will be useful to you and that there will be an opportunity for me to work with you on legal matters in the near future.

Let’s keep in touch!

Best regards,

Rob

Robert Adelson

*Adelson & Associates, LLC
Executive Employment Attorney
101 Federal Street, 19th Floor
Boston, MA 02110
(617) 204–5601 Law Firm
(617) 204–5602 Direct
(617) 204–5604 Fax
E-mail : rob@attorneyadelson.com
Blog: https://robadelson.wordpress.com/
Twitter: @AttorneyAdelson
LinkedIn: https://www.linkedin.com/in/robert-adelson-b8a1557/
Website: www.executiveemploymentattorney.com

Note on Adelson & Associates, LLC:
* Robert A. Adelson is the Principal of Adelson & Associates, LLC. For fifteen (15) years, from October 2004 through December 2019, Robert Adelson practiced law and referred legal work to associates of his, trusted and experienced colleagues, as a partner of Engel & Schultz, LLP. In December 2019, the lead partners of the firm announced they would go into semi-retirement, go their separate ways, and the office lease would expire in January 2020. In response, Robert Adelson formed Adelson & Associates, LLC in December 2019 and commenced the new firm’s operations on January 1, 2020, with the new firm taking over, on that date and going forward, all current Robert Adelson clients, matters and operations, as well as all referral of legal work to associates of Robert Adelson. Since 1/1/2020, the firm’s offices have been and remain at 101 Federal Street, 19th Floor, across the street from the pre-2020 offices at One Federal Street, 21st Floor, in Boston’s Financial District.

Executive Equity Compensation in a Pre-IPO Company

November 2025 Edition

We are now well into Autumn.  Despite some days of Indian Summer, there is now an increasing chill to our days, with Thanksgiving not too far off at the end of this month.

On the sports scene, one could not but marvel at the exiting MLB World Series concluded just after midnight this past Saturday night. I was rooting for the AL’s Toronto Blue Jays who had not been to the Fall Classic in more than 30 years, but it was hard for me to root against NL’s LA Dodgers with their Manager being former Red Sox player Dave Roberts.  I was at Fenway Park that fateful October night 21 years ago for the ALCS game 4 vs the Yankees. In my mind’s eye, I can still see Roberts taking huge leads from first and then his dramatic steal of second base against Mariano Rivera to spark the greatest comeback in MLB post-season history that led Boston to the 2004 World Series title, our first in 86 years.  But what a Dodgers-Blue Jays World Series game 7 this past Saturday night!  The sight for me, was indelible: Dodgers ace starting pitcher Yoshinobu Yamamoto summoned by manager Dave Roberts  from bullpen with the score tied 4-4, one out in the 9th, with two Blue Jays on base. This, after Yamamoto only the night before, had gone 6 innings and 95 pitches to win game 6.   I was just as electrified back in 2001 at the sight also on TV of Randy Johnson coming in 9th inning relief, also on one days’ rest, to win game 7 for the Diamondbacks.  Plus thoughts of other legendary starters on in relief in other 7th games – Walter Johnson 1924, Grover Cleveland Alexander 1926. As for Sat night’s game 7, 9th inning and Yamamoto, after a hit batsman and force play at the plate, THE CATCH, spectacular in deep CF to save the Dodgers who would win in extras after still more heroics.  Yamamoto went 2-plus innings of scoreless relief for his 3rd series win, and was rightly named Series MVP. 

As for our New England sports scene, Sunday was a reality check for our Patriots. The Atlanta Falcons came back but, when needed, the defense got the stops.  As important, after some setbacks, Drake Maye too, did what was needed so the Pats managed a 24-23 win.  This included the critical last first down pass from QB10 to Hunter Henry so the Falcons got no last chance to win. The win streak remains alive, now at five, pushing New England’s record to 7-2.  The team will next go on the road and we remain hopeful. The buzz is back at Foxboro.  It’s not the old “Patriot Way” but rather something new – the highly positive vibe emanating from our 1st year Coach Mike Vrabel.  As for our winter sports teams, both have had their own small streaks both winning and losing.  So, the Bruins are at .500 and the Celtics just below that.  Hopefully, things will continue to look up them in November and December and for BU hockey as well in November. 

As for Newsletter items, two weeks ago, in IVYEXEC career advancement website, published an article of mine, advising on key protections, equity and other terms to seek to best take advantage of the financial opportunity an IPO can present to you. A link to that new article is featured as item #1. This newsletter also has links, in items #3 and #4, to two other earlier articles of mine both published by CEOWORLD magazine, on two separate subjects of interest to C-level and senior executives.  The first discusses an important technique, keeping and using an ace in the hole in your executive contract negotiations.  The second article discusses an important duty or implied covenant in the law that can enable you, even if you are an employee “at will”,  to have a valid enforceable claim against your employer to be made whole for what you earned and were deprived of. There is also a special offer as item #5.  I hope some of these items might be of benefit… and my best wishes to all for the rest of November! 

1.   Executive Compensation in a Pre-IPO Company

Is your private company planning for an IPO?  As a C-Level or senior executive, my new article published two week ago, on October 21, in IVYEXEC career advancement website, advises on key protections, equity and other terms to seek to best take advantage of the financial opportunity an IPO can present to you.   Read the Article Here

2.       Work with CEOs, C-Suite and Senior Executives, exclusively.

Robert Adelson is an attorney specialized in the representation of CEOs, C-level and senior executives. He no longer represents companies or employers.  Learn about Robert Adelson’s work with CEOs, C-level and senior executives to advise on and improve job offers, executive  employment contracts, stock, RSUs, options, bonuses and other executive compensation matters, plus advice and aid on issues of wrongful termination, severance, exit terms, retention, change of control, other executive issues and more … More Details Here

3.       Using Your Ace in the Hole in Executive Contract Negotiations

Have you ever considered keeping and using an ace in the hole in your executive contract negotiations?  My article published by CEOWORLD magazine a bit over a year ago (Aug. 2024), discusses just that:  how keeping and using an ace in the hole can help you in negotiations over executive contacts, including job offers, employment agreements, separation agreements and contracts for consulting.   Read the Article Here

 4.   “Good Faith & Fair Dealing” Duty that can safeguard your earnings

As a C-level or senior executive, do you face now or have you ever faced employment termination or other employer action to prevent you from receiving a bonus, stock vesting or other benefit you earned from your successful achievement of a target objective for the company? My article published by CEOWORLD magazine, in September 2021, and still relevant, discusses an important duty or implied covenant in the law that can enable you, even if you are an employee “at will”,  to have a valid enforceable claim against your employer to be made whole for what you earned and were deprived of.  Read the Article Here

5.       11/2025 Offer: Good through December 1st  

This 4 weeks’ value-packed offer, is as a way to get introduced to my law work: an Executive Employment Separation Law Diagnostic  – this offer is good through Mon. 12/1/25.   More Details Here

It’s always a pleasure to get back in touch with you and other clients, friends, and colleagues.  I hope the links and information provided will be useful to you and that there will be an opportunity for me to work with you on legal matters in the near future. 

Let’s keep in touch!

Best regards,

Rob

Robert Adelson

*Adelson & Associates, LLC
Executive Employment Attorney
101 Federal Street, 19th Floor
Boston, MA 02110
(617) 204-5601 Law Firm
(617) 204-5602 Direct
(617) 204-5604 Fax
Email :  rob@attorneyadelson.com
Website: www.executiveemploymentattorney.com
LinkedIn: https://www.linkedin.com/in/robert-adelson-b8a1557/
Blog:  https://robadelson.wordpress.com/
X:  @AttorneyAdelson

Note on Adelson & Associates, LLC:
* Robert A. Adelson is the Principal of Adelson & Associates, LLC.  For fifteen (15) years, from October 2004 through December 2019, Robert Adelson practiced law and referred legal work to associates of his, trusted and experienced colleagues, as a partner of Engel & Schultz, LLP.  In December 2019, the lead partners of the firm announced they would go into semi-retirement, go their separate ways, and the office lease would expire in January 2020.  In response, Robert Adelson formed Adelson & Associates, LLC in December 2019 and commenced the new firm’s operations on January 1, 2020, with the new firm taking over, on that date and going forward, all current Robert Adelson clients, matters and operations, as well as all referral of legal work to associates of Robert Adelson.  Since 1/1/2020, the firm’s offices have been and remain at 101 Federal Street, 19th Floor, across the street from the pre-2020 offices at One Federal Street, 21st Floor, in Boston’s Financial District.

Equity Revesting When Your Company Is Acquired

 

October 2025 Edition

We are now into Autumn with Columbus Day next week (also called Indigenous Peoples Day in Boston) and Halloween the end of this month. Time for foliage viewing, apple picking, raking the leaves, and still lots of outdoor sports, hiking, biking and the like. 

Sadly, there will be no further October baseball for our hometown’s beloved Boston Red Sox. Our club did make the post-season but that meant a best of 3 series, played entirely on enemy turf… in THE Bronx. The Yankees prevailed so no post-season games in Boston.  Still.. I’m not too disappointed because I thought all along that we were playing with “house money” given the fierce competition we faced just to get that far.  Nor am I ready to move on, saying “wait ‘til next year.”  Nope, I am still savoring the MLB season we just had.  This Sox team led the majors with twelve walk-off wins, and I had the pleasure of seeing the boys notch two of those wins at Fenway in the “walk off greens”.  Plus, there were even more games where I did stay through the 9^th to see Aroldis Chapman close the game.  This Sox reliever  (the best we’ve had since 2013’s Koji Uehara) never disappointed.  And just as much was enjoying the wonderful exuberance of Chapman’s entrance – To see once again El Tiante smoking up the Fenway skyline, to hear the Latina sounds of “La Reina” Celia Cruz, and view the salsa dancers as Chapman delivers his heat.  Please do check it out one more time before we close the book on these BoSox of 2025 – https://www.youtube.com/watch?v=IHYfnJC3uE0  

As much as I don’t want to close the chapter on Boston’s Boys of Summer 2025,  Boston MLB has now concluded.  Yet, as one door closes, a new door opens, and Boston’s sports scene is a lot brighter today than it was a week ago. This past NFL Sunday Night on NBC was a total surprise and  joy to watch.  I gave the 2-2 Patriots, with their up and down beginning against some of the weakest NFL teams,  not a snowball’s chance in Hell of beating the 4-0 Buffalo Bills, on the road, at Orchard Park in Western NY.  Facing Josh Allen and the AFC’s top team, incredibly, QB Drake Maye,  wide receiver Stefon Diggs, and a stout Pat’s defensive unit, pulled off a huuuuge upset, taking the Bill’s 23-20.   At half-time, I was amazed the Pats led 6-3.  So, I decided not to go to sleep.  Then, we all saw New England rally twice in the 2^nd half, with Maye then leading a final drive to set up the 52-yard field goal to win in the last 15 seconds.  We are now 5 games into the 17-game NFL season, with  the Pats now 3-2.  New England would be a wild card entry if the season ended today.  With their soft schedule ahead, hopes have now soared that in January, Mike Vrabel’s overachieving NE  squad might play (even if briefly) in the NFL playoffs.

Beyond pro sports, there was further good news this past weekend. Saturday night, I also had the pleasure of attending the BU Hockey season opener in a packed Agganis Arena.  The Terriers open the season no. 2 in national college hockey rankings.  With another strong group led by potential Hobey Baker contenders  Cole Eiserman and Cole Hutson (who both scored Saturday night), we can hope that coach Jay Pandolfo can again lead lead the scarlet to our 4^th consecutive Frozen Four, this time, in Las Vegas, next April.  Opening night fun even continued post-game.  My best friend Bob Imperato and I were able to partake in some fascinating opening night story-telling, in the Friends Lounge, when Brian Zive joined our table.  Brian amazed us both with a number of fabulous tales from his 30-plus years’ reign as the legendary “Sasquatch” of BU Terrier Hockey .   Ol story link - https://www.bu.edu/articles/2015/sasquatch-dog-pound/  That BU Today story was from 2015, ten years ago.   At some point The Daily Free Press / Hockey Blog should do an update, the FreePress / Hockey blog’s  own feature length Sasquatch story.  Such a wonderful man, and Brian has just so much to share with all of us.   Anyway,  good news for the Terriers Saturday and for the Patriots Sunday: fingers crossed that good news will continue  as October goes along.   

As for Newsletter items, nine days ago, CEOWORLD magazine published an article of mine, directed to founder CEOs, CTOs and other founder C-level officers, on navigating re-vesting of equity and other perils you are likely to face when your company is being acquired.   A link to that new article is featured as item #1. This newsletter also has links, in items #3 and #4, to two other earlier articles of mine both published in IVYEXEC career advancement website, on two separate subjects of interest to C-level and senior executives.  The first discusses an important technique, using “QSBS”, to achieve zero taxation if your stock gains are up to the greater of 10x growth or $15 million.  The second article is on  employment contract terms to seek in negotiations by life science C-level and senior executives.  There is also a special offer as item #5.  I hope some of these items might be of benefit… and my best wishes to all for the rest of October! 

1.    Equity Revesting & Other Founder Executive Concerns When Your Company Is Acquired

Are you a founder CEO, or co-founder CTO and other founder executive looking forward to the acquisition of your company?  Are you now looking forward to a long-awaited liquidity event?  The transaction is certainly good news, but, for you, there are certain risks  you ought to know about and plan for.  These risks include required re-vesting of your founder shares or your vested equity position, and a potential double trigger barrier to your own liquidity.  My article published nine days ago in CEOWORLD magazine offers a roadmap to help you navigate through the potential minefield of these critical issues when your company is to be acquired. This article analyzes these key issues and others from your viewpoint, as founder / C-level executive, and how you can respond to protect yourself while still being supportive to close the deal. Read the Article Here 

2.       Work with CEOs, C-Suite and Senior Executives, exclusively.

Robert Adelson is an attorney specialized in the representation of CEOs, C-level and senior executives. He no longer represents companies or employers.  Learn about Robert Adelson’s work with CEOs, C-level and senior executives to advise on and improve job offers, employment contracts, stock, RSUs, options, bonuses and other executive compensation matters, plus advice and aid on issues of wrongful termination, severance, exit terms, retention, change of control, other executive issues and more … More Details Here

3.       Achieving Zero Taxation on Sale of Your Appreciated Stock

Are you the CEO or in senior leadership at an early stage company or are you considering joining an early stage company, in either case, where executive equity  is or will be an important part of your executive compensation package?  My article published earlier this year, by IVYEXEC career advancement website, discusses how proper structuring of your equity grant can produce a huge cash benefit to you.  My article shows how use of qualified small business stock (QSBS), and other key techniques may enable you to have zero Federal taxation on all or most of the appreciation on a sale of shares.   Since my article’s publication in March 2025,  the 2025 tax law increased the amount that QSBS can shield from taxation to $15 million.  Thus, proper use of techniques I share can potentially save you over $3.5 million in capital gains and net investment income taxes you would otherwise have to pay out of pocket.  Read the Article Here

4.       Employment Contract Terms for Life Science Executives

Whether you have just received a job offer, have a chance to renegotiate your current contract, or are facing a change of control or termination situation, my article published a year ago, in October 2024 by IVYEXEC career advancement website,  advises medical device, biotech and other life science executives on the essential terms to negotiate including performance targets and equity geared to the stage of your life science company and its exit goals and key terms for your equity.  Read the Article Here

5.       10/2025 Offer:  Good through Halloween, Oct. 31th  

This 3-plus weeks value-packed offer, is as a way to get introduced to my law work: an Executive Employee Equity Law Diagnostic – this offer is good through 10/31/25.   More Details Here

It’s always a pleasure to get back in touch with you and other clients, friends, and colleagues.  I hope the links and information provided will be useful to you and that there will be an opportunity for me to work with you on legal matters in the near future. 

Let’s keep in touch!

Best regards,

Rob

Robert Adelson

*Adelson & Associates, LLC
Executive Employment Attorney
101 Federal Street, 19th Floor
Boston, MA 02110
(617) 204-5601 Law Firm
(617) 204-5602 Direct
(617) 204-5604 Fax
Email :  rob@attorneyadelson.com
Website: www.executiveemploymentattorney.com
LinkedIn: https://www.linkedin.com/in/robert-adelson-b8a1557/
Blog:  https://robadelson.wordpress.com/
X:  @AttorneyAdelson

Note on Adelson & Associates, LLC:
* Robert A. Adelson is the Principal of Adelson & Associates, LLC.  For fifteen (15) years, from October 2004 through December 2019, Robert Adelson practiced law and referred legal work to associates of his, trusted and experienced colleagues, as a partner of Engel & Schultz, LLP.  In December 2019, the lead partners of the firm announced they would go into semi-retirement, go their separate ways, and the office lease would expire in January 2020.  In response, Robert Adelson formed Adelson & Associates, LLC in December 2019 and commenced the new firm’s operations on January 1, 2020, with the new firm taking over, on that date and going forward, all current Robert Adelson clients, matters and operations, as well as all referral of legal work to associates of Robert Adelson.  Since 1/1/2020, the firm’s offices have been and remain at 101 Federal Street, 19^th Floor, across the street from the pre-2020 offices at One Federal Street, 21^st Floor, in Boston’s Financial District.