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The cheap stock survival guide
- Latham & Watkins LLP
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- USA
- -
- May 9 2013
Your good client Frank Bunker Gilbreth is planning the IPO of his consulting company, Therblig, Inc. Frank tells you that Therblig has granted equity
UK tax authorities comment on Restricted Stock Unit plans
- Reed Smith LLP
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- United Kingdom
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- September 21 2012
HM Revenue & Customs ("HMRC") have recently updated their manuals and provided their analysis of how Restricted Stock Units ("RSUs") should be taxed in the UK
Ninth Circuit affirms Tibble v. Edison International: what does this decision mean for plan fiduciaries?
- Trucker Huss APC
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- USA
- -
- April 4 2013
On March 21, 2013, the Ninth Circuit issued its opinion in Tibble v. Edison International, affirming the district court's decision in a case where
Annual VCOC certification
- Lowenstein Sandler PC
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- USA
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- March 17 2011
As a condition to investment in a venture fund or a private equity fund, an ERISA plan investor may require the fund to provide an annual venture capital operating company, or VCOC, certification stating that the fund qualifies as a VCOC and is deemed not to hold "plan assets" subject to ERISA
No more beating around the bush: the Seventh Circuit finally adopts the Moench presumption
- Alston & Bird LLP
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- USA
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- April 30 2013
In multiple preceding cases, the Seventh Circuit had noted the Moench presumption (which readers of this blog will know is named after the seminal
Recent European Court of Justice VAT decisions on investment management
- Dechert LLP
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- European Union
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- March 20 2013
Two recent decisions of the European Court of Justice ("ECJ") on the VAT treatment of investment management services illustrate that this is still an
7th Circuit: one step closer to gutting stock drop liability
- Seyfarth Shaw LLP
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- USA
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- May 15 2013
Recently, in White, et. Al. V. Marshall & Ilsley Corp., the Seventh Circuit concluded that a claim against an Employee Stock Ownership Plan can be
New legal provisions of the French Finance Act 2013
- Jones Day
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- France
- -
- April 25 2013
The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of
Delaware Chancery Court rejects stockholder's Section 220 books and records demand based upon failure to demonstrate "credible basis" for inspection
- Sheppard Mullin Richter & Hampton LLP
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- USA
- -
- November 14 2012
In Louisiana Municipal Police Employees’ Retirement System v. Lennar Corp., C.A. No. 7314-VCG, 2012 WL 4760881 (Del. Ch. Oct. 5, 2012), the Delaware Court of Chancery, on a motion for summary judgment, rejected a stockholder’s demand under Section 220 of the Delaware General Corporation Law (“Section 220”
District court declines to hold private equity funds liable for portfolio company withdrawal liability
- King & Spalding LLP
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- USA
- -
- January 29 2013
In Sun Capital Partners III, LP v. New England Teamsters and Trucking Industry Pension Fund, a U.S. district court in Massachusetts held that
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