Pro rata ensures equal treatment based on stake or time in financial transactions like mortgages. When shifting insurance mid-plan, pro rata calculations secure partial refunds based on unused ...

Pro rata rights or proportional rights let existing investors keep their ownership stake by investing more when a company raises funding. Pro rata rights, sometimes called proportional rights, are ...

Whenever pro-rata rights are involved, you can always smell some drama. When a company raises a financing round, new and old investors often battle it out for the largest stake they can get. While ...

VC has changed a lot since I was pounding the pavement on Sand Hill Road as a young entrepreneur in the late ’90s. Capital was hard to come by, and founders had to practically beg VCs to back their ...

As we approach this year’s December 31 st deadline for Roth conversions, and with the looming expiration of the Tax Cuts and Jobs Act (TCJA), set to expire at the end of 2025 causing 2026 tax rates ...