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Results: 1-10 of 3,746

The Brave New Fiduciary World Has Arrived - The DOL Tries to Find a More Ideal Balance in the Final “Investment Advice” Rules
  • Dechert LLP
  • USA
  • May 26 2016

The U.S. Department of Labor (the "DOL") on April 6, 2016 released the final version of its "investment advice" regulation and accompanying


The final allocation and accounting regulations - what do they mean for “phantom investment proceeds”?
  • Squire Patton Boggs
  • USA
  • May 26 2016

The flexibility to reallocate proceeds to expenditures using an accounting method other than direct tracing has been a well-recognized and


IRS Offers Tax Guidance Relating to Money Market Fund Rules
  • Morgan Lewis & Bockius LLP
  • USA
  • May 24 2016

The IRS recently provided relief from the RIC distribution requirement for money market funds that receive contributions in connection with the


House Appropriations Committee Bill Would Cut $236 Million From the IRS
  • Steptoe & Johnson LLP
  • USA
  • May 24 2016

Today, the House Appropriations Committee released a draft of the annual Financial Services appropriations bill, which funds the IRS, SEC, and other


Foreign Bribery Update - May 2016
  • Johnson Winter & Slattery
  • Australia, Canada, OECD, United Kingdom, USA
  • May 23 2016

This Update covers a range of important developments in Australia and overseas in the area of foreign bribery policy, investigations and regulation


FinCEN's Beneficial Ownership Rules Also Up the Risk-Based Ante
  • Venable LLP
  • USA
  • May 20 2016

On Wednesday, May 11, 2016, the U.S. Treasury's (Treasury) Financial Crimes Enforcement Network (FinCEN) published its long-awaited rule requiring


Securities Alert: SEC Updates Guidance on Non-GAAP Financial Measures
  • Vorys, Sater, Seymour and Pease LLP
  • USA
  • May 20 2016

On May 17, 2016, the SEC updated its Compliance & Disclosure Interpretations (C&DIs) concerning the use of non-GAAP financial measures. The new


New SEC Guidance on Non-GAAP Financial Measures Will Require Changes to Many Non-GAAP Presentations
  • Morgan Lewis & Bockius LLP
  • USA
  • May 18 2016

On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance & Disclosure Interpretations (CDIs) on the use of non-GAAP


Proposed Regulations on Foreign-Owned U.S. Disregarded Entities
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • May 18 2016

On May 10, 2016 the Internal Revenue Service (the "IRS") published proposed regulations that, if finalized, will treat a domestic disregarded entity


International Regulatory Update 09 - 13 May 2016
  • Clifford Chance LLP
  • United Kingdom, USA
  • May 17 2016

The EU Commission has adopted a Commission Delegated Regulation setting out regulatory technical standards (RTS) specifying the minimum elements of a