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Delaware Supreme Court Redefines Contractual Good-Faith Standard and Cautions Limited Partners That Their Obligations Under the LPA Can Be Enlarged without Their Consent
  • McCarter & English LLP
  • USA
  • April 27 2017

Brinckerhoff v. Enbridge Energy Company Inc., Del. Supr., No. 273, 2016 (Mar. 20, 2017; revised Mar. 28, 2017) is the fifth opinion issued by the

Kentucky Tax Developments
  • Bingham Greenebaum Doll LLP
  • USA
  • April 25 2017

From potential new laws, to administrative developments, to tax litigation, there is a lot going on with regard to Kentucky taxes. Some of these big

To “C” or Not To “C”? A Triumph of S-Election Form Over Substance
  • Berger Singerman LLP
  • USA
  • April 25 2017

For shareholders of S corporations and their advisors, avoidance of the potentially catastrophic tax consequences resulting from a “blown” S election

The Ropes Recap: Mergers & Acquisitions Law News - Second Half 2016
  • Ropes & Gray LLP
  • China, United Kingdom, USA
  • April 21 2017

On July 8, 2016, the Delaware Court of Chancery released its post-trial opinion in an appraisal action that arose from the sale of DFC Global

Non-GAAP Financial Measures: SEC Staff Comments Focus on Compliance With 2016 Guidance, Particularly the Undue Prominence of Non-GAAP Measures
  • Sullivan & Cromwell LLP
  • USA
  • April 19 2017

In May 2016, the SEC’s Division of Corporation Finance issued new guidance in the form of Compliance and Disclosure Interpretations, or C&DIs

Court of Appeals Affirms Taxpayer Victory in Swart Case Regarding Doing Business in California
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

We previously reported on the case of Swart v. Franchise Tax Board (Vol. 10, No. 1, April 2015). Swart Enterprises Inc. was an Iowa corporation that

Guarantee of Loan Does Not Create Tax Basis
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

A recent Tax Court case serves as a reminder of one of the important differences between partnerships and S corporations. The income tax basis of the

Maryland Tax Court Upholds the “In Lieu of” Treatment for Insurance Companies
  • Baker McKenzie
  • USA
  • April 14 2017

The Court found that Leadville, a Vermont insurance company with interest income from an affiliate with Maryland operations, was not subject to

Recent Tax Court cases serve as reminder of tax risks of shareholder guarantees of loans to s corporations
  • Dickinson Wright PLLC
  • USA
  • April 10 2017

Two recent Tax Court cases are reminders that shareholder guarantees of loans to an S corporation do not generally create basis that can be used by

Technology, Trump and millennial effects on the consumer products industry
  • Nixon Peabody LLP
  • Global, USA
  • April 7 2017

E-commerce and the continuing outperformance of online sales are hitting traditional brick and mortar operations hard. As the merging of online and