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The Dodd-Frank Act (the "Act") subjects more private fund advisers to registration. The Act removes two existing exemptions from registration under the Investment Advisers Act of 1940 that most private fund investment advisers currently rely on to avoid registration.

It is often assumed that if a taxpayer receives cash in a tax-free exchange, the cash must be boot. It can be quite frustrating when a replacement property-lender requires that reserves be funded at closing, and funding those reserves with cash creates taxable boot. Strategies that fund the reserves without creating taxable boot are discussed below.

On August 3, 2010, the New York State Senate approved an $869 million revenue bill, S.6610C/A 9710D (the "Revenue Bill"), which was the last major bill necessary to complete the legislative work on the state's Fiscal 2010-2011 Budget.

The 2017 "State of European Tech Report," released today, predicts that Europe is set to receive a record $19 billion in tech investments this year.

Private equity investors long intrigued with the idea of investing in failed depository institutions can now point to a novel success story.

Congress passed the Investment Company Act of 1940, 15 U.S.C. §§ 80a-1 “et seq.”, to protect mutual fund investors.

Private equity (PE) investors entered the physician practice management (PPM) market in 2011, and eight years later the PPM sector continues to be a ripe middle market for PE investors looking to diversify their portfolios.

In response to the recent sub-prime mortgage crisis and resulting credit crunch, the United States Securities and Exchange Commission (SEC) proposed at an Open Meeting held on June 25, 2008, to eliminate references in certain of its rules and forms to credit ratings by Nationally Recognized Statistical Rating Organizations (NRSROs) to reduce reliance by market participants on NRSRO credit ratings and to encourage investors to make independent judgments.

The twin pressures of succession planning and increased regulatory burdens have caused many bank owners to consider selling their banks.

2006 has been a very strong year for venture capital investing in the United States. As of the end of the second quarter of the year, the venture capital industry was gaining momentum and ratcheting up investment levels.

On July 14, 2004, Chief Judge Marilyn Hall Patel of the Northern District of California issued a ruling addressing the pleading requirements for claims of contributory and vicarious copyright infringement in a series of related cases arising out of the aftermath of the Napster litigation. In these cases, the plaintiffs (comprised of recording studios and music publishers) sued entities with substantial financial investments in Napster, Inc., alleging that the defendants engaged in contributory a

Without the passage of a fiscal year 2011 appropriations bill or another continuing resolution, the federal government will "shut down"; on April 9, 2011.

Small Business Investment Companies (SBIC Funds) interested in applying to the U.S. Small Business Administration's (SBA) Start-Up American Impact Investment SBIC Initiative will be placed on an expedited licensing track and have received additional guidance from the SBA.

The SEC recently adopted amendments to the Investment Advisers Act custody rule that are intended to provide advisory clients with additional protections when a registered investment adviser has access to client assets.

When it comes to investing for retirement, millennials — usually defined as people born between 1981 and 1996 — face some unique challenges.

Idaho's newly approved Opportunity Zones offer tax incentives to investors who fund development projects in designated communities across the state. The program connects private capital with real estate and business ventures in areas including Boise, Coeur d'Alene, and Post Falls, potentially bringing new housing, jobs, and economic activity to these regions.

Under the Hart-Scott-Rodino ("HSR") Act, codified as Section 7A of the Clayton Act, 15 U.S.C. § 18a, parties to certain mergers and acquisitions must file notification and report forms with the Federal Trade Commission ("FTC") and the Antitrust Division of the Department of Justice ("DOJ") and must observe a waiting period before consummating the transaction to allow the agencies to review the deal’s potential competitive implications.

On May 4, 2022, Judge Victor Marrero of the United States District Court for the Southern District of New York denied a motion to dismiss a putative class action alleging, among other things...