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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