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Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


Hedge fund report - summary of key developments - spring 2015
  • Paul Hastings LLP
  • USA
  • June 1 2015

This continues to be a time of rapid change for the hedge fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity Futures


Talk tax quarterly news
  • Morrison & Foerster LLP
  • USA
  • July 22 2011

Just as we were going to press bemoaning the impending January 1, 2013 effective date of the Foreign Account Tax Compliance Act, the Internal Revenue Service and Treasury Department announced an extension of the new provisions’ withholding and reporting requirements


Investment management newsletter - Spring 2014
  • Kaye Scholer LLP
  • Germany, United Kingdom, USA
  • May 7 2014

At the end of 2013, the US Securities and Exchange Commission implemented changes to Rule 506 under Regulation D (Regulation D) promulgated under


Tax court finds a particular “variable prepaid forward” arrangement to be a current sale
  • Alston & Bird LLP
  • USA
  • July 29 2010

In 2000, the Anschutz Company (the “Taxpayer”) held appreciated publicly traded stock (through a qualified subchapter S subsidiary) that it wanted to monetize without triggering taxable gain, while simultaneously protecting itself from any future declines in the price of such stock


Anschutz Company
  • Alston & Bird LLP
  • USA
  • February 13 2012

Just before New Year’s Eve 2011 the Tenth Circuit affirmed the Tax Court’s ruling against the taxpayer Anschutz Company in a case involving a variable prepaid forward contract


New York issues (another) advisory opinion on taxability of financial advice services
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 20 2011

The New York State Department of Taxation and Finance issued an advisory opinion regarding whether three different financial advice services are subject to New York sales and use tax


Financial services legislative and regulatory update - October 10, 2011
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • October 10 2011

The theme of this past week is anger, primarily espoused by the Occupy Wall Street protests who continue to garner attention for their disenchantment with the financial services industry, corporate America and government


Hedging activities result in sales factor distortion
  • Reed Smith LLP
  • USA
  • November 9 2010

Last week, Judge A. James Robertson II of the San Francisco Superior Court yet again ruled against General Mills in the ongoing saga over whether (and how) hedging transactions are included in the sales factor


Colorado District Court reaches taxpayer-favorable result in recent tax shelter case
  • Bryan Cave LLP
  • USA
  • May 6 2008

In Sala v. United States (decided April 22, 2008), Judge Lewis Babcock of the U.S. District Court for the District of Colorado upheld an individual taxpayer’s claimed loss of over $60 million in connection with a series of complex transactions involving foreign currency option contracts