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Structured Products and the New Department of Labor Rules: A Checklist for Structured Product Manufacturers and Distributors
  • Morrison & Foerster LLP
  • USA
  • August 11 2016

In a recent Structured Thoughts issue, we discussed the potential impact of the Department of Labor’s new fiduciary rules on the structured products


Tax Talk - Volume 9, No. 2, August 2016
  • Morrison & Foerster LLP
  • USA
  • August 5 2016

On April 4, 2016, the Treasury Department issued proposed regulations under Section 385 (the “Proposed Regulations”) which could dramatically change


Acquired Fund Fee Expenses and Business Development Companies
  • Morrison & Foerster LLP
  • USA
  • August 4 2016

The requirement of the Securities and Exchange Commission (the "SEC") for registered open-end funds to disclose "acquired fund fees and expenses"


Impact of DOL’s Final Rule on Business Development Companies
  • Morrison & Foerster LLP
  • USA
  • August 1 2016

On April 6, 2016, the U.S. Department of Labor (DOL) released its final rule defining who is a fiduciary in connection with investment advice that is


Global sourcing trends in 2016
  • Morrison & Foerster LLP
  • European Union, USA
  • June 14 2016

The benefits of cloud computing - including rapid deployment, scalability, lower costs and operational flexibility - are now well known to enterprise


ALJ Declines to Apply “Convenience of Employer” Rule in Determining NonResident’s New York Source Income
  • Morrison & Foerster LLP
  • USA
  • May 4 2016

The Department of Taxation and Finance’s attempt to apply precedent under the “convenience of the employer” rule to treat a portion of a nonresident


Final IRS regulations under section 162(m) will impact transition rule applicable to newly public companies
  • Morrison & Foerster LLP
  • USA
  • April 3 2015

On March 31, 2015, the IRS issued final regulations under Section 162(m), the tax code provision which limits the deduction for compensation paid to


Wages of nonresident member of Foreign Service temporarily assigned to the United Nations constitute New York source income of the nonresident
  • Morrison & Foerster LLP
  • USA
  • October 2 2014

Wages received by a Florida domiciliary who is a Foreign Service member temporarily assigned by the U.S. State Department to the U.S. Mission to the U


Highest court lets stand decision that MTA Payroll Tax is constitutional
  • Morrison & Foerster LLP
  • USA
  • February 3 2014

On January 14, 2014, the Court of Appeals declined to review, without comment, the decision of the Appellate Division that the Metropolitan Commuter


California reduces section 409A penalty
  • Morrison & Foerster LLP
  • USA
  • October 17 2013

In a victory for California employers and employees, on October 4, 2013, Governor Edmund G. Brown Jr. signed into law California Assembly Bill 1173