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Delaware Proposes Unclaimed Property Legislation
  • Baker McKenzie
  • USA
  • January 17 2017

On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears


“The Supreme Court’s Decision to Deny Cert in DMA Is No Big DealReally”
  • Quarles & Brady LLP
  • USA
  • December 19 2016

A lot of practitioners have been alerting clients about the Supreme Court's refusal to hear the appeals in the Direct Marketing Association cases out


Partnership Income of a Limited Liability Company Member Was Subject to Self-employment Tax
  • Loeb & Loeb LLP
  • USA
  • December 16 2016

For the most part, the income received by a limited partner from a limited partnership is not subject to the self-employment tax. There is an


Sidley Perspectives on M&A and Corporate Governance - December 2016
  • Sidley Austin LLP
  • USA
  • December 6 2016

Sidley is pleased to share the December issue of Sidley Perspectives on M&A and Corporate Governance, a bimonthly newsletter designed to keep you


Comparison of the principal provisions of the Delaware and Maryland corporation statutes
  • Venable LLP
  • USA
  • December 5 2016

For many years, it was commonly accepted that the corporation law of the State of Delaware was more "modern" or "advantageous" to corporations than


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


The State AG Report Weekly Update November 10, 2016
  • Cozen O'Connor
  • USA
  • November 10 2016

The Consumer Financial Protection Bureau (“CFPB”) filed a lawsuit against B&B Pawnbrokers, Inc. over allegations that the company violated the Truth


Make Sure to File Entity Classification Election if Non-Default Tax Status Desired
  • Berger Singerman LLP
  • USA
  • November 7 2016

The “check-the-box” regulations promulgated years ago by the U.S. Treasury Department allow an eligible business entity such as a limited liability


New Mexico Hearing Officer Rules Equitable Recoupment Does Not Offset Gross Receipts Tax on Seller of Software Licenses
  • Sutherland Asbill & Brennan LLP
  • USA
  • November 7 2016

A New Mexico Taxation and Revenue Department administrative Hearing Officer found that a seller could not use equitable recoupment as a defense to


Sidley Perspectives on M&A and Corporate Governance - October 2016
  • Sidley Austin LLP
  • USA
  • October 4 2016

In July 2016, a high-profile group of senior executives from major companies and institutional investors published a set of “Commonsense Principles