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2014 summary of new Maine laws
  • Pierce Atwood LLP
  • USA
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most


Guernsey moving with the times
  • Guernsey Finance
  • European Union, Guernsey, USA
  • July 30 2014

Asset servicing is witnessing significant and sustained change. New European fund regulation with The Alternative Investment Fund Manager Directive


Private Fund Update
  • Venable LLP
  • USA
  • January 27 2014

Congratulations to the Alliance of Merger & Acquisition Advisors on a successful Winter Conference in Scottsdale, Arizona. Congressman David


New year, new potential for UK and European private placements
  • Ropes & Gray LLP
  • European Union, United Kingdom, USA
  • January 26 2015

Week two of the New Year marked a significant step in the development of the European Private Placement Market: The Loan Market Association (LMA


What matters: A review of 2011 and 2012
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the


Financial services legislative and regulatory update - November 14, 2011
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • European Union, USA
  • November 14 2011

With two weeks to go, all of Washington continues to try to figure out the ending to the most complicated choose your own adventure story


New developments affect reporting obligations for U.S. interests in non-U.S. private investment funds
  • Schulte Roth & Zabel LLP
  • USA
  • March 23 2010

In late February, the Treasury Department (“Treasury”) issued Notice 2010-23 (“Relief Notice”) and Announcement 2010-16 (the “Announcement”), providing additional guidance relating to the filing of Reports of Foreign Bank and Financial Accounts (Form TD F 90-22.1) (“FBAR”) for all years through 2009


New guidance allows greater use of built-in losses in bank M&A deals
  • Hunton & Williams LLP
  • USA
  • October 10 2008

The Treasury Department and the IRS have issued favorable guidance under Internal Revenue Code Section 382 for banks engaging in merger and acquisition activities, as well as certain capital-raising efforts


Major tax incentive for bank purchases: IRS eliminates the limitation on banks' built-in losses post-purchase
  • Jones Day
  • USA
  • October 8 2008

On September 30, the IRS issued a notice that creates a major tax incentive for buying or making major investments in banks


Proposed regulations exempt taxpayers from FBAR reporting for interests in offshore private equity and hedge funds until further guidance is issued
  • Proskauer Rose LLP
  • USA
  • March 3 2010

On February 26, 2010, the Treasury Department published long-awaited, revised proposed regulations clarifying which taxpayers will be required to file the Report of Foreign Bank and Financial Accounts, Form TD F 90-22