IRS issues proposed code Section 83 regulations *

USA - August 16 2012
On May 29, 2012, the United States Internal Revenue Service (IRS) issued proposed regulations under Section 83 of Internal Revenue Code (Section 83) that are intended to clarify the circumstances under which property will (or will not) be treated as subject to a substantial risk of forfeiture (SROF) (i.e., subject to a vesting condition) under Section 83.

Co-authors: Laurence Seymour, Julie D. Crisp.

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Dodd-Frank: update and timing *

USA - December 21 2010
On July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) was signed into law.

Co-authors: Richard H. Nettles.

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The Dodd-Frank Act: an overview of the corporate governance and executive compensation provisions *

USA - October 14 2010
The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), which was signed into law on July 21, 2010, significantly reforms the US financial services industry.

Co-authors: Carshae D. Dahl.

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Significant tax provisions in newly enacted health care reform legislation *

USA - April 2 2010
On March 30, 2010, President Obama signed into law the second of two major pieces of legislation reforming the American health care system.

Co-authors: Ana G. O’Brien, Thomas H. Halpern, Wesley W. Morrow , Julian Y. Kim, Samuel R. Weiner.

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Update on final SEC enhanced proxy disclosure rules *

USA - January 7 2010
On December 16, 2009, the Securities and Exchange Commission (SEC) adopted final rules that require public companies to provide enhanced disclosure in proxy statements, Form 10-Ks, Form 8-Ks and other reports filed with the SEC, concerning risk, compensation and corporate governance.

Co-authors: Scott C. Herlihy, Richard H. Nettles, James D. C. Barrall, Bradd L. Williamson.

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