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Results: 1-10 of 567

Does your CD&A need a Section 162(m) disclosure the alternate view

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 16 2014

In our September 4 post, we discussed the case for eliminating the Section 162(m) disclosures in proxy statements

Financial services update September 15 2014 judicial developments

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the

Delaware extends its voluntary disclosure program through September 30

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Over 50 of U.S. publicly traded corporations are organized in Delaware, permitting them to take advantage of the state's favorable and flexible

IRS affirms treatment of short sales for UBTI purposes

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 12 2014

Since there are many hedge funds that utilize short selling as part of their investment strategy, it is important for hedge fund investors, including

Cat bond issuers may be subject to withholding tax on money market funds

  • Sidley Austin LLP
  • -
  • USA
  • -
  • September 11 2014

Issuers of catastrophe bonds or "cat bonds" often hold the proceeds from the issuance of cat bonds in U.S. money market funds. U.S. money market fund

Legal goulash

  • Bracewell & Giuliani LLP
  • -
  • USA
  • -
  • September 4 2014

Growing up, I always thought that goulash was some kind of dish where everything in the refrigerator ended up participating. (Wikipedia tells me that

IRS amends whistleblower regulations to expand eligible whistleblowers and potentially increase award amounts

  • Saul Ewing LLP
  • -
  • USA
  • -
  • August 28 2014

Whistleblower incentives and awards are not unique to the False Claims Act or Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. On

Follow-up to last week’s post on 457A section 457A is bad, but proposed section 409B would end deferred compensation (and stock options)

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • August 27 2014

The language in the proposed Code Section 409B in the proposed Tax Reform Act of 2014 is almost identical to the language in Section 457A. Thus, if

Providing compliant services

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • August 19 2014

The increasing regulation of 401(k) distributions and rollovers to IRAs continues to be a subject of great interest to my clients . . . And a

Are REITs a viable strategy for communications companies?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 8 2014

Windstream Communications was approved by the IRS to transfer its copper and fiber assets into a Real Estate Investment Trust (REIT) and reportedly