What annual income is required for a married couple to qualify as an accredited investor under Regulation D?

To qualify as an accredited investor under Regulation D, a married couple must have an annual income of at least $300,000 in each of the two most recent years, with the expectation of maintaining that income in the current year. This income qualification is designed to ensure that individuals or couples have sufficient financial resources and experience to understand and bear the risks associated with investing in certain types of unregistered securities.

The aspect of being a married couple means that both spouses’ incomes are combined to meet this threshold, making it more accessible for pairs who might not meet the requirement individually. It's important to note that the criteria for accredited investors serve as a way to limit participation in high-risk investment opportunities to those who can afford to lose their investment.