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SEC Nixes 40 Act Registration of Cryptocurrency Related Funds for Now

USA - January 18 2018 In a letter to representatives of the Investment Company Institute and the Securities Industry and Financial Markets Association, the SEC staff...


FASB to Revise Accounting for Tax Act

USA - January 12 2018 FASB received unsolicited input from banks and insurance companies and related trade groups on the accounting for what is referred to as the Tax Cuts...


Initial Tax Disclosures Regarding 162(m) in Proxy Statements

USA - January 5 2018 Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with...


New Tax Act Disclosures, Explanations and Examples

USA - January 1 2018 Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow...


Pay Ratio Disclosure Checklist

USA - December 27 2017 Calculating pay ratios for public companies can be a difficult and time-consuming project. While recent interpretative guidance from the Commission...

Bryan Pitko.