Results 1 to 5 of 28

Subsidiary oversight - an evolving standard of care for directors?

USA - June 4 2018 Subsidiary governance is a growing challenge for the directors of both multinational organizations and domestic organizations with foreign assets…

Cynthia M. Krus

Tax Reform Provisions Affecting BDCs and Closed-End Funds

USA - December 19 2017 Although Congress had been working on tax reform legislation for several months, the pace for passing any such legislation accelerated in late…

David A. Roby, Jr., Cynthia M. Krus

SEC’s focus on compliance: What boards should know

USA - December 28 2021 Rule 38a-1 under the Investment Company Act of 1940 (the 1940 Act) requires funds to review their compliance programs, as well of those of their…

Jake C. DuCharme, Devan E. Fogle, Cynthia M. Krus, Jeanne M. Waters

Disclosure of Non-GAAP Measures An SEC Focus

USA - September 28 2016 Companies sometimes use numerical measures of financial position and performance that are not prepared in accordance with U.S. Generally Accepted…

Patricia A. Gorham, Lisa A. Morgan

Proposed Section 892 regulations provide relief from the “all or nothing” rule and permit SWF Limited partners to avoid commercial activity attribution

USA - November 8 2011 Proposed regulations issued under Internal Revenue Code section 892, on November 2, 2011, address some of the most criticized rules under temporary regulations issued more than 20 years ago.

William H. Bradley, Daniel R. McKeithen, Carol P. Tello