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Results:1-10 of 23

Compensation committees and consultants subject to new rules regarding independence and conflicts of interest
  • Sullivan & Worcester LLP
  • USA
  • July 9 2012

Compensation committees of publicly-traded companies will soon be subject to additional rules governing their use of advisers and the independence of the members of their committees.


JOBS Act: reducing regulatory burdens on companies going public and expanding private capital raising opportunities
  • Sullivan & Worcester LLP
  • USA
  • April 10 2012

With bipartisan support, the “Jumpstart Our Business Startups Act” (JOBS Act), was approved in both houses of Congress, and signed into law by President Obama on April 5, 2012.


Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • November 9 2011

Taxpayers who have completed a transaction during 2011 may have an opportunity for United States federal income tax purposes to “undo” or “unwind” the transaction before year end, and to treat the transaction as if it had never occurred.


CFIUS-reviewed transactions: securities exchanges
  • Sullivan & Worcester LLP
  • USA
  • June 9 2011

The following summary is an industry segmented example of a CFIUS-reviewed transaction.


Month-end benefits reminders and 2011 changes
  • Sullivan & Worcester LLP
  • USA
  • January 19 2011

Corporations issuing incentive stock options ("ISOs") and shares under employee stock purchase plans ("ESPPs") have historically been required to provide certain information to optionees each year.


Capital gain exclusion rate increased to 100 for qualifying investments
  • Sullivan & Worcester LLP
  • USA
  • October 26 2010

One under-publicized tax planning opportunity contained in the Small Business Jobs Act of 2010 (the "2010 Act"), signed into law on September 27, is a provision permitting non-corporate taxpayers to lock in during 2010 a zero percent federal income tax rate on gain (subject to certain limitations) realized on a later sale of certain "qualified small business stock" ("QSBS").


Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • September 20 2010

Taxpayers who have completed a transaction during 2010 may have an opportunity to "undo" or "unwind" the transaction before year end for United States federal income tax purposes, and to treat the transaction as if it had never occurred.


U.S. stock owned by British citizen residing in Belgium included in taxable estate, but penalties abated
  • Sullivan & Worcester LLP
  • USA, Belgium
  • August 1 2010

In an interesting case before the U.S. Court of Appeals for the First Circuit, the estate of Noordin Charania appealed the IRS' determination that all of Noordin's Citigroup stock was includible in his estate and the IRS' refusal to abate an additional penalty assessed during audit.


Kristen A. Young
  • Sullivan & Worcester LLP

Alison E. Lothes
  • Sullivan & Worcester LLP