1,292 results found

The "Bipartisan Budget Act of 2018" added the "Newman's Own" exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% ...

The Golden State has recently adopted a new law requiring certain lenders and intermediaries to provide special disclosures to commercial loan customers in connection with certain types

In a series of recent rulings, most notably in Kodiak Building Partners, LLC v. Adams, the Delaware Court of Chancery has signalled a robust shift in its enforcement of restrictive covenants tied to business transactions.

Summary: The SEC and the CFTC jointly announced that they entered into a Memorandum of Understanding “to guide coordination and collaboration between the two agencies to support lawful innovation, uphold market integrity, and ensure investor and customer protection.”

The Texas Legislatures recently passed a bill that takes effect on September 1, 2021 that extends the rule against perpetuities to 300 years for trusts.

So, you're cruising along in the pre-FATCA/CRS world.

Benefit plans have been subject to only a limited regulatory and statutory scheme with respect to data privacy and cybersecurity.

A high-net-worth family with business ties faced a complex divorce.

The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2%, which is the same as last month.

The SEC's Division of Examinations has identified significant compliance gaps in how investment advisers handle economic conflicts of interest, particularly around cash management programs and revenue-sharing arrangements. Recent examinations revealed advisers failing to adequately disclose compensation received from custodians, charging fees inconsistent with client agreements, and maintaining deficient compliance programs that don't address fee-related risks. These findings underscore the ongoing regulato

The IRS has indicated that it will waive failure to file penalties with respect to delinquent Forms 5471 and similar information returns, in situations where foreign income has been reported and taxes paid, provided such filings are made by September 23, 2009.

The Hiring Incentives to Restore Employment Act (the "HIRE Act"), signed into law this past March, includes certain foreign account tax compliance provisions designed to combat offshore tax evasion through increased tax withholding and information reporting obligations with respect to "withholdable payments" made to certain foreign entities (the "FATC Provisions").

The Treasury Department and the Internal Revenue Service announced on July 12, 2013 a general six-month extension to the timeline for initial implementation of the Foreign Account Tax Compliance Act or FATCA from January 1, 2014 to July 1, 2014.

On July 26, 2023, the Securities and Exchange Commission ("SEC") proposed new rules under the Securities Exchange Act of 1934 and the Investment Advisers Act of 1940 "to eliminate...

Omni Bridgeway's expertise, assistance and funding help you to recover what is due to you...

In a rare appellate writ proceeding on a discovery issue, a California Court of Appeal has confirmed that the California rule on shifting the potentially substantial costs of electronic discovery is different from federal law, and the requesting party should pay the reasonable costs (possibly as much as $1.9 million) for recovering usable information from the responding party’s computer backup tapes.

Increasingly, the antitrust agencies have been challenging unreported transactions post-closing under the Clayton Act ...

What is a person to do if he or she is terminally ill, or permanently unconscious and unable to communicate? Who will make medical decisions on his or her behalf?