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Results: 1-10 of 623

U.S. Treasury Department Report on Core Principles for Regulating the United States Financial System
  • Morrison & Foerster LLP
  • USA
  • June 13 2017

As required by the President's Executive Order 13772 setting forth the core principles that should be taken into account in connection with the


Section 871(m) Regulations: Changes Made by January 2017 Guidance
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

Section 871(m) is the Internal Revenue Code provision that treats "dividend equivalents" paid under certain contracts as dividends from sources within


SEC Registration of Structured UITs
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

Unit investment trusts ("UITs") with payoff structures similar to those usually associated with structured notes are beginning to gain appeal. These


Impact of T2 Change on Existing Tax Rulings
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

On March 22, 2017, the SEC adopted an amendment to its rules under the Securities Exchange Act of 1934 that shortens the standard settlement cycle for


Implementing the DOL Fiduciary Rule
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

On June 9, 2017, key provisions of the fiduciary rule adopted by the Department of Labor ("DOL") will become applicable for most


IRS Attacking Basket Option Strategies
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

Basket contracts are generally derivative instruments linked to a basket of reference assets that, among other things, allow the holder to vary the


Living with the DOL Fiduciary Rule: Be Prepared for the June 9 Implementation Date
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

To date, the Fiduciary Rule has survived all challenges. In response to an executive order issued by the President directing the DOL to re-evaluate


Is Delivery of ETNs to Settle Short Sales by Dealers within the Exemption from SEC Registration Provided by the Registered Hedging No-Action Letter?
  • Morrison & Foerster LLP
  • USA
  • June 3 2017

The SEC Office of Capital Markets Trends has questioned whether short sales of exchange-traded notes ("ETNs") by broker-dealers and the closing out of


News Round up May 2017
  • Morrison & Foerster LLP
  • USA
  • May 31 2017

A recent study based on work undertaken by the University of Florida found that the median age of companies going public in the United States in 1999


A trio of FINRA notices focused on capital formation issues
  • Morrison & Foerster LLP
  • USA
  • May 30 2017

On April 12, 2017, FINRA released three regulatory notices for comment that propose amendments to various FINRA rules affecting capital formation. In