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Financial services legislative and regulatory issues update May 20

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 20 2013

The conflation of three scandals clearly tainted President Obama with The Washington Post’s “Worst Week in Washington” award last week, and in fact

Financial services legislative and regulatory update

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 13 2013

What had been a relatively quiet week, where until Friday it seemed like the biggest news was that Treasury Secretary Jack Lew was working on his

California court finds securitization entities subject to California income tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax

Code Section 162(m) guidance issued regarding deductibility of dividends and dividend equivalents in equity awards

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • August 20 2012

The IRS recently issued an important ruling on whether dividends and dividend equivalents related to restricted stock and restricted stock units (“RSUs”) can be treated as performance-based compensation for purposes of Code Section 162(m

Top five traps for the unwary in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller

Additional guidance extends FATCA deadlines and expands the scope of “grandfathered” obligations

  • Davis Polk & Wardwell LLP
  • -
  • USA
  • -
  • November 27 2012

On October 24, 2012, the Internal Revenue Service (the “IRS”) and the United States Treasury Department released Announcement 2012-42, which provides additional guidance on the provisions of the Internal Revenue Code (the “Code”) commonly referred to as “FATCA.”

If you thought the IRS would not punish 409A foot faults, think again

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • March 26 2013

The result in the case Sutardja v. U.S., decided by the United States Court of Federal Claims last month is not surprising. We all understood the

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

“Cheap stock” and Section 409A considerations for pre-IPO companies

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • June 13 2011

Private companies that consider going public may not be aware of the overlap between Section 409A of the Internal Revenue Code and cheap stock accounting issues

Foreign Account Tax Compliance Act triggers filing obligation

  • Holland & Knight LLP
  • -
  • USA
  • -
  • April 23 2012

In March 2010, the Hiring Incentives to Restore Employment Act (the “HIRE Act”) was signed into law

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