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Conditional Offers to Buy
  • Morrison & Foerster LLP
  • USA
  • December 13 2016

In this publication, we often write about offering features used outside of structured products that find their way into the structured products


What Is the Future of the DOL Fiduciary Rule?
  • Morrison & Foerster LLP
  • USA
  • December 13 2016

The election of Donald Trump and the retention of Republican majorities in both houses of Congress has led many to question whether or not the "DOL


SEC Commissioner References Recent RevCon Settlement in Big Data Speech
  • Morrison & Foerster LLP
  • USA
  • December 13 2016

SEC Commissioner Kara M. Stein sees, through the use of new data tools and technology, an expansion of the SEC's ability to enforce its regulations in


Tax talk - volume 8, no. 2, August 2015
  • Morrison & Foerster LLP
  • USA
  • August 5 2015

It was only a matter of time before “transactions of interest” (“TOIs”) found their way to Wall Street. Way back in 2006, the IRS added a new


Quick Guide to REIT IPOs
  • Morrison & Foerster LLP
  • USA
  • November 17 2016

Real Estate Investment Trusts ("REITs") are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to


MOFO quaterly news - taxtalk - November 2014
  • Morrison & Foerster LLP
  • USA
  • November 7 2014

In CCA 201434021 (the "CCA"), the taxpayer was a withholding agent paying U.S.-source interest to nonresident aliens. In general, such interest


Tax Talk - Volume 9, No. 4 February 2017
  • Morrison & Foerster LLP
  • OECD, United Kingdom, USA
  • February 13 2017

In case you haven't heard, Donald Trump is now president of the United States. Republicans now control the House, Senate, and Presidency. With this


Practice Pointers on the Up-C Structure
  • Morrison & Foerster LLP
  • USA
  • May 25 2016

In a structure commonly referred to as an “up-C,” an existing limited liability company or other partnership form (referred to here for convenience


Tax talk - volume 8, no. 1, May 2015
  • Morrison & Foerster LLP
  • USA
  • May 7 2015

Has anyone noticed how we’re in a seemingly endless discussion about tax reform? Ever since Representative Dave Camp (R. Mich.) issued his own tax


Tax talk - volume 7, no.4, January 2015
  • Morrison & Foerster LLP
  • USA
  • February 15 2015

Although 2015 is already under way, we can’t quite ring in the new year without sharing some of the more noteworthy tax items of Q4 2014 (and