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NYSE Clarifies Position That Amendment of Equity Incentive Plan to Allow Maximum Tax Withholding Is Not a Material Amendment
  • Winston & Strawn LLP
  • USA
  • August 24 2016

Since FASB amended Accounting rules to give companies the flexibility to withhold taxes from stock plan vestingexercise at a rate above the minimum

SEC enforcement quarterly - 2nd quarter 2016
  • Sidley Austin LLP
  • Canada, USA
  • August 23 2016

As we have reported previously, in a prior edition of the SEC Enforcement Quarterly, the enactment of the Dodd-Frank Wall Street Reform and Consumer

Business Law for Startups: Important considerations for startup businesses
  • Pitblado LLP
  • USA
  • August 22 2016

Decided to take the plunge on a new business idea? Or maybe you’ve already got your toes in the water, and you’re thinking about diving off the board

Recent Developments in Executive Compensation
  • Schulte Roth & Zabel LLP
  • USA
  • August 19 2016

There have been several relatively minor, yet notable, developments affecting executive compensation this year. This Alert provides an overview of

Issuance of hybrid debt instruments and so-called contingent convertible bonds (CoCo)
  • Clifford Chance LLP
  • European Union, Poland, USA
  • August 17 2016

Apart from the issuance of securities treated purely as debt instruments (e.g. bonds) or equity instruments (e.g. shares), it is also possible to

Interesting Angles on the DOL’s Fiduciary Rule 16
  • Drinker Biddle & Reath LLP
  • USA
  • August 16 2016

This is my sixteenth article about interesting observations "hidden" in the fiduciary regulation and the exemptions. Beginning April 10, 2017, the

Discussion Draft of Modernization of Derivatives Tax Act
  • McDermott Will & Emery
  • USA
  • August 16 2016

On May 18, 2016, Senate Finance Committee Ranking Member, Senator Ron Wyden, released a financial product tax reform discussion draft that, if

The IRS and Courts Weigh in on the Deductibility of Fines and Penalties
  • Pepper Hamilton LLP
  • USA
  • August 15 2016

Taxpayers who make payments in conjunction with a forfeiture action should attempt to understand the characterization of a payment to see if the

Final Rules Issued for Certain Money Market Funds - Election of New Methods May Be Beneficial
  • Pepper Hamilton LLP
  • USA
  • August 15 2016

The rules generally give helpful and timely guidance for dealing with the new reality of floating rate money market funds. There is a new reality for

Employee equity: a powerful and risky tool
  • FisherBroyles
  • USA
  • August 11 2016

Those considering providing equity participation to employees need to consider whether and how it makes sense to do so. There are a number of