2013 was one of the most active years for initial public offerings since the 2008 financial crisis. Leading technology companies, including Twitter, Tableau Software and Rally Software, have either filed to go public or completed IPOs.
Among other changes, the Jumpstart Our Business Startups Act, or JOBS Act, enacted with bipartisan support in April 2012 in an effort to boost the U.S. economy, relaxes some of the rul...
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