What is QOCS? The Qualified Unit Cost Transfer (QOCS) was carried out on 1 April 27, 2013, as part of Jackson`s cost reform, following the deduction of an applicant`s right to pay additional debts to the defendant, i.e. success costs and post-event insurance premiums (ATE). Relevant American entrepreneurship is alive, good and increasingly taking the form of start-ups. Start-ups are different from small businesses or “grocery stores” because they have huge growth potential. For example, Facebook, Instagram and Airbnb, not the local hair salon. Because of this huge growth potential, start-ups have specific legal issues and needs. The purpose of this research guide is to help a newcomer to the practice of start-ups or emerging companies to find sources to tackle these legal issues.