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Results: 1-10 of 23

How hedge funds and private equity firms can manage Foreign Corrupt Practices Act risks

  • Alston & Bird LLP
  • -
  • USA
  • -
  • March 27 2013

In recent years, the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have aggressively investigated and enforced both

Top up options

  • Alston & Bird LLP
  • -
  • USA
  • -
  • January 11 2012

This article considers the intersection of the corporate law tool known as the “top up option” with the Internal Revenue Code’s section 338, which permits an election that can be favorable after certain corporate stock purchases

Convertible preferred equity certificates

  • Alston & Bird LLP
  • -
  • Luxembourg, USA
  • -
  • July 13 2011

Instruments may be treated as debt for foreign income tax purposes but as equity or U.S. tax purposes

Proxy access rule challenge in federal court pits Delaware against institutional investors

  • Alston & Bird LLP
  • -
  • USA
  • -
  • March 18 2011

The SEC’s proxy access rule, which would allow stockholders to have their nominees for director positions included in the company’s proxy materials, is under challenge in the U.S. Court of Appeals for the D.C. Circuit

Potential merger of NYSE Euronext and Deutsche Börse

  • Alston & Bird LLP
  • -
  • Germany, USA
  • -
  • February 11 2011

NYSE Euronext and Germany's Deutsche Börse, two of the world's largest stock exchange operators, announced this week that they are in "advanced discussions" regarding a possible merger which would create the largest stock exchange in the world

SEC proposes rules requiring hedge fund and private equity fund registration and reporting; "venture capital fund" defined

  • Alston & Bird LLP
  • -
  • USA
  • -
  • November 23 2010

The SEC has published its proposed preliminary rules to implement provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act that, among other things, (i) impose certain reporting requirements on hedge fund and private equity fund advisers, (ii) require limited reporting by advisers that are exempt from SEC registration and (iii) clarify the exemptions to investment adviser registration for venture capital funds, foreign private advisers and private fund advisers with less than $150 million in assets under management in the U

FSA proposes expansion of Remuneration Code of Practice

  • Alston & Bird LLP
  • -
  • United Kingdom
  • -
  • July 30 2010

On Thursday, the Financial Services Authority (FSA) announced plans to expand its Remuneration Code of Practice to incorporate the board remuneration rules required by the Capital Requirements Directive (CRD 3) and the Financial Services Act 2010 (FS Act

Adviser regulation under the Dodd-Frank Act: its impact on Advisers to Hedge Funds, Private Equity Funds, Venture Capital Funds, Real Estate Funds and Other Advisers

  • Alston & Bird LLP
  • -
  • USA
  • -
  • July 21 2010

Earlier today, President Obama signed into law the far-reaching "Dodd-Frank Wall Street Reform and Consumer Protection Act" (the "Dodd-Frank Act" or "Act") previously approved by the Senate on July 15, 2010, and by the House on June 25, 2010

Survey shows expected increase in M&A activity but reluctance to raise capital

  • Alston & Bird LLP
  • -
  • USA
  • -
  • July 7 2010

According to a recent survey of 440 senior executives around the world, M&A activity is expected to increase in the next two years while major fundraising initiatives largely remain on hold

IRS provides guidance on NOL limitations

  • Alston & Bird LLP
  • -
  • USA
  • -
  • June 25 2010

Federal income tax laws have long imposed limits on the future deductibility of corporate net operating losses if the corporation experiences a substantial change of ownership, to prevent "trafficking in losses."

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