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Many non-US investment funds (e.g., hedge funds and private equity funds) permit their investment managers to defer their management fees and other compensation (with a corresponding deferred recognition of taxable income).

In an effort to encourage investment in small Tennessee-based businesses, the Tennessee General Assembly passed legislation at the end of the most recent legislative session offering gross premium tax credits to insurance companies that invest in investment companies certified by the State of Tennessee as “TN Investcos.”

On May 17, 2006, President Bush signed into law H.R. 4297, the “Tax Increase Prevention and Reconciliation Act,” (the “Act”), a $70 billion tax package that will extend the reduced individual 15 percent tax rate on certain dividends and long-term capital gains from the end of 2008 through December 31, 2010. The Act increases the alternative minimum tax exemption levels for 2006 and extends provisions permitting small businesses to expense up to $100,000 in investments in depreciable assets for

Gulf Opportunity Zone Act of 2005, which was signed into law on December 21, 2005, provides a number of critical tax incentives to encourage the rebuilding of areas ravaged by Hurricanes Katrina, Rita and Wilma.

In our previous alert Paying for Buy-Side Investment Research: New Rules Ease the US-UK Divide | Insights & Resources | Goodwin we discussed the Financial Conduct Authority...

The House of Representatives yesterday voted 380-41 to approve the Jumpstart Our Business Startups Act (H.R. 3606) (the "JOBS Act"), which was previously approved by the Senate by a vote of 73-26. The JOBS Act is now headed to President Obama, who is expected to sign it into law.

In a much-anticipated decision, the U.S. Supreme Court continued on its recent course of limiting the reach of private securities fraud lawsuits under section 10(b) of the Securities Exchange Act of 1934.

In recent remarks, SEC staff have indicated that amendments to Part II of Form ADV are high on the SEC's to-do list.

On March 6, 2009, the Investment Adviser Association (IAA) sent a letter to U.S. Securities and Exchange Commission (SEC) Chair Mary Schapiro, asking the SEC to tighten the exemptions for self-custody under Rule 206(4)-2 (the Custody Rule) promulgated pursuant to the Investment Advisers Act of 1940 (Advisers Act).

The Technical Committee Standing Committee (the "Committee") on Investment Management of the International Organization of Securities Commissions ("IOSCO") published a report (the "Report") proposing a single, global set of principles for the valuation of financial instruments employed or held by hedge funds (the "Principles").

The issuance by the Office of the Comptroller of the Currency (the "OCC") earlier this year of final rules further solidifying its position that the National Bank Act preempts state laws affecting the operations of national banks is the latest salvo in an ongoing debate among federal and state regulators, consumer

Our analysis of digital health investment in the third quarter of 2015 revealed that just under $3 billion was invested in the sector and more than half of that went to infrastructure providers.

The Korea-U.S. Free Trade Agreement (KORUS) between the United States and the Republic of Korea entered into force on March 15, 2012.

Recently, many accounting firms have alerted their clients to the application of FAS 123(R) in the context of equity restructurings. These firms have noted that the discretionary adjustment of equity compensation under plans and arrangements that do not provide for automatic adjustments upon an equity restructuring may result in an additional compensation expense.

Experienced investors demand sophisticated compliance.

Not long ago, corporate coffers were flush with cash and activist shareholders were insisting that companies distribute cash rather than retain it to fund growth or future operations. Today, cash is precious.

I wear two hats right now. As an attorney at Lowenstein Sandler, I spend my days – among other things –helping founders prepare for investor due diligence. As the founder of Fansmit, I’m currently living through that same process myself, raising a pre-seed round.