We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 4,532

The Investment Funds and Advisers 2016 Year-End Client Update Recap
  • Sidley Austin LLP
  • USA
  • January 17 2017

As the developments affecting the investment management industry continue to unfold, we have once again prepared our annual compendium of relevant

Issue Price Regulations
  • Shumaker Loop & Kendrick
  • USA
  • January 12 2017

Final issue price regulations ("Final Regulations") were published in the Federal Register on December 9, 2016. The definition of "issue price"

MA ATB Determines a Securities Corporation Subsidiary Must File Required Application to Receive Favorable Tax Status as a Securities Corporation
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 10 2017

The Massachusetts Appellate Tax Board (ATB) upheld the Commissioner’s assessment, resulting from a denial of a subsidiary’s securities corporation

FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards
  • Baker McKenzie
  • USA
  • January 9 2017

Compensation & Fringe Benefits FASB Update to ASC 718 Raises Questions About Methods for Withholding on Equity Awards Authors: ANNE BATTER, ERIC

Tenth Circuit Decision Finds Against the SEC and Creates a Circuit Split on the Constitutionality of the Commission’s ALJs
  • K&L Gates
  • USA
  • January 9 2017

In the final days of 2016, the U.S. Court of Appeals for the Tenth Circuit denounced the constitutional authority of the five administrative law

Applying the Look-Through Rules in Determining 'Investment Partnership' Status Under Section 721(b)
  • Pepper Hamilton LLP
  • USA
  • January 5 2017

Many taxpayers choose partnership structures (including LLCs taxed as partnerships) to operate their businesses

Funds Talk: January 2017
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • January 3 2017

Following months of criticism and concerns from banks, insurance companies and other financial services institutions, the New York

Private Fund ReportSummary of Key DevelopmentsWinter 2016
  • Paul Hastings LLP
  • Cayman Islands, USA
  • January 3 2017

This continues to be a time of rapid change for the private investment funds industry, as the Securities and Exchange Commission (the “SEC”), the

Debt-Equity Regulations - A Year in Review
  • McDermott Will & Emery
  • USA
  • December 29 2016

Section 385(a) provides that Treasury is authorized to issue regulations to determine whether an interest in a corporation is to be treated for

More ISS Updates for 2017 (Last Blog of the Year)
  • Winston & Strawn LLP
  • USA
  • December 28 2016

I have resisted the temptation to blog during the holidays (indeed, for most of December). However, in previous blogs I observed that ISS had