Morrison & Foerster LLP | USA | 27 Dec 2017
On August 4, 2017, the Internal Revenue Service released Notice 2017-42 (the "Notice"), which further extends the phase-in of regulations under…
Morrison & Foerster LLP | USA | 27 Dec 2017
Red herrings for most offerings of structured products registered with the Securities and Exchange Commission (the "SEC") under the Securities Act of…
Morrison & Foerster LLP | USA | 19 Dec 2017
During a recent PLI Seminar on Securities Regulation that took place in New York City on November 8-10, 2017, panelists briefly discussed the recent…
Morrison & Foerster LLP | USA | 19 Dec 2017
On October 17, 2017, the staff (the "Staff") of the SEC's Division of Corporation Finance issued two new compliance and disclosure interpretations…
Morrison & Foerster LLP | USA | 19 Dec 2017
In November 2017, Deloitte & Touche LLP released its annual study on the Securities and Exchange Commission's ("SEC") recent comment letters. The…
Morrison & Foerster LLP | USA | 19 Dec 2017
For many years, most successful companies followed a relatively predictable capital-raising path. A lot has changed. The companies that tend to pursue…
Morrison & Foerster LLP | USA | 19 Dec 2017
The following chart highlights the alternatives for emerging growth companies ("EGCs") and non-EGCs, and now the three paths for foreign private…
Morrison & Foerster LLP | USA | 1 Dec 2017
Tax Reform (or whatever you want to call it) is in full swing as this edition of Tax Talk goes to press. The House has passed H.R. 1 and the Senate…
Morrison & Foerster LLP | USA | 15 Nov 2017
A seasoned investment banker established a hedge fund and solicited terminally ill patients to open brokerage accounts as joint tenants…
Morrison & Foerster LLP | USA | 15 Nov 2017
In a September 25, 2017 press release (which may be found here, the SEC announced two new initiatives from its Enforcement Division: the establishment…