The Section 174 Fix Wasn’t the End of the Story
Five Questions Every Growth Company Should Still Be Asking Regarding Research Expenditures When Congress enacted the One Big Beautiful Bill…
News & Insights
Gesmer Updegrove Recognized in Both Chambers USA 2026 and Legal 500 USA 2026
Boston, MA — Gesmer Updegrove LLP, a Boston-based law firm concentrating in technology companies and emerging growth businesses, has been…
The Practical Realities of Closing a Lower to Middle Market M&A Transaction
For professionals involved in lower and middle market mergers and acquisitions, there is a common misconception that deals fail because…
Legal Risks Your AI Tools May Create
Every startup uses AI tools. Many founders, and their employees and contractors, have not read the terms those tools come…
The Hidden Dilution Trap for Founders in Post-Money SAFEs
SAFEs are popular with startup founders for good reason. They are short, relatively simple, and can often be completed much…
How Earnouts and Deferred Payments Can Lead to Surprising Tax Outcomes
Did you really sell your company for $35 million? A buyer agrees to pay $25 million for a business. The…