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  • Article

    SEC Delays Implementation Date of Internal Control Report Requirement for Many Public Companies

    On February 24, 2004, the Securities and Exchange Commission (SEC) extended the compliance dates for amendments to its rules adopted pursuant to Section 404 of the Sarbanes-Oxley Act
    United StatesCorporate/Commercial Law
    Morrison Foerster
    Morrison Foerster
  • Article

    SIFMA Publishes Guide On Consolidated Audit Trail

    SIFMA published a guide for industry members on the Consolidated Audit Trail ("CAT") reporting requirements
    United StatesCorporate/Commercial Law
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    US Corporate Law News: PCAOB Seeks Public Comment On Its Drafting Five-Year Strategic Plan

    On August 10, 2018, the Public Company Accounting Oversight Board released a draft of its five-year strategic plan. For the first time, PCAOB is seeking public comment on the draft plan...
    United StatesCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    DOL Health & Welfare Plan Audit Response And Protection: Reducing Risk Exposure To Avoid Costly Penalties

    In a recent presentation, McDermott attorneys discussed how to prepare responses for a Department of Labor (DOL) investigative audit of a company's health and welfare plan...
    United StatesEmployment and HR
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    In Brief: PBGC Issues Final PPA Regulation On Terminating Plans In Bankruptcy

    On June 13, the Pension Benefit Guaranty Corporation ("PBGC") released a final rule that, in most cases, will reduce the amount of pension benefits guaranteed under the agency's single-employer insurance program when a pension plan is terminated in a bankruptcy case.
    United StatesEmployment and HR
    Jones Day
    Jones Day
  • Article

    Now we are Making Sense – Revised Grant Date Rules for Options

    At a meeting earlier this year, the Financial Accounting Standards Board ("FASB") announced that, pursuant to FAS Statement 123(R), the grant date of an option would not occur until the employee had been notified of the material terms of the option grant.
    United StatesEmployment and HR
    Fenwick
    Fenwick
  • Article

    PERM Processing Updates Issued By DOL

    The U.S. Department of Labor (DOL) has announced updates for processing permanent labor certification (PERM) applications.
    United StatesEmployment and HR
    Envoy Global, Inc.
    Envoy Global, Inc.
  • Article

    Updated ASOPs For Pension Plans Go Into Effect In 2014

    The Actuarial Standards Board has adopted revised versions of two important actuarial standards of practice for the calculation of pension plan liabilities which will go into effect in 2014.
    United StatesEmployment and HR
    Reinhart, Boerner, Van Deuren SC
    Reinhart, Boerner, Van Deuren SC
  • Article

    IOSCO Highlights New Sustainability-Focused Technical Expert Group

    IOSCO is joining, in the capacity of "observer," a new Technical Expert Group tasked with the refinement of a prototype climate-related disclosure standard.
    United StatesEnvironment
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    NJ Environmental Regs Waiver Targets Economic Growth

    In response to Governor Christie's direction to state agencies to implement common sense principles, the New Jersey Department of Environmental Protection ("DEP") has adopted a rule to allow the agency to waive its own environmental regulations on a case-by-case basis.
    United StatesEnvironment
    Day Pitney LLP
    Day Pitney LLP
  • Article

    CFTC Provides Audit Relief To FCMs

    The CFTC Division of Swap Dealer and Intermediary Oversight (the "Division") provided no-action relief allowing the auditors of futures commission merchants ("FCMs") ...
    United StatesFinance and Banking
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Federal Banking Agencies Issue Guidance On Lending To Borrowers Without Work Authorization

    On July 13, the OCC, FDIC, and NCUA issued interagency guidance addressing lending to individuals who are not legally authorized to work in the United States. Issued pursuant to Executive Order 14406, the guidance reminds supervised financial institutions of existing credit risk management obligations and advises them to consider how employment authorization may affect a borrower’s ability to repay.
    United StatesFinance and Banking
    Sheppard
    Sheppard
  • Article

    GAO Recommends CFPB Assess Impact From Fair Lending Reorganization

    GAO noted that the CFPB agreed to evaluate the impact of its 2018 reorganization.
    United StatesFinance and Banking
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Seventh Court Of Appeals Further Strengthens Rights Of Secured Lenders In Chapter 11 Cases

    On January 19, 2012, the Seventh Circuit in In re River East Plaza, LLC, (No. 11-3263), held in favor of a secured lender further strengthening the rights of secured creditors in bankruptcy cases.
    United StatesFinance and Banking
    Hunton Andrews Kurth LLP
    Hunton Andrews Kurth LLP
  • Article

    US Commodity Futures Trading Commission Approves Proposed Amendments To Self-Regulatory Organization Surveillance Programs For Futures Commission Merchants

    On June 28, 2018, the CFTC proposed to simplify its standards for a self-regulatory organization's financial surveillance program for futures commission merchants.
    United StatesFinance and Banking
    A&O Shearman
    A&O Shearman
  • Article

    HHS Launches Phase 2 HIPAA Audits

    The HHS Office of Civil Rights (OCR) announced that the long-expected Phase 2 HIPAA audits are underway.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Troutman Pepper Locke LLP
    Troutman Pepper Locke LLP
  • Article

    Notes From AHLA Presentation On Post Payment Audits

    Brian Daucher and Claudia Reingruber presented "Medicare Post Payment Audits" to the AHLA Annual Meeting for Long Term Care and the Law Conference.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Sheppard
    Sheppard
  • Article

    Safe Harbor For Investment Interest

    United StatesFood, Drugs, Healthcare, Life Sciences
    Schottenstein Zox & Dunn Co LPA
    Schottenstein Zox & Dunn Co LPA
  • Article

    The Honeymoon Phase Is Over: OIG To Audit COVID-19 Part B Telehealth Services

    Telehealth services and providers have been in high demand as the world copes with the COVID-19 public health emergency. Federal and state agencies have amended, and often loosened, regulations in...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Sheppard
    Sheppard
  • Article

    [Slidedeck] PERM Recruitment 102: Visa Bulletin & Other Considerations

    If your organization provides green card sponsorship, you may already know about the labor certification process (PERM)
    United StatesImmigration
    Envoy Global, Inc.
    Envoy Global, Inc.
  • Showing 441–460 of 6237 results

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