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Fox Rothschild LLP | USA | 25 Jul 2011

NASAA comment period for franchise model exemptions closes August 1st

The North American Securities Administrators Associaiton recently proposed "Model Exemptions" relating to state franchise registration and disclosure laws.


Fox Rothschild LLP | USA | 17 Feb 2011

Rollovers for business startups: a new wrinkle

In 2009, the Employee Plans Unit of the IRS initiated a ROBS (rollovers for business startups) Compliance Project to monitor general compliance among ROBS plans.


Fox Rothschild LLP | USA | 1 Feb 2011

Proposed FINRA rule impacts private placements

The Financial Industry Regulatory Authority (FINRA) recently proposed an amendment to Rule 5122 that would require various disclosures in any private placement in which a FINRA member firm participatesnot just those in which it is the issuerincluding preparation of offering documents, distribution of offering and advice to the issuer.


Fox Rothschild LLP | USA | 26 Oct 2010

Two items of note with regard to plan loans

In late September 2010, the Financial Accounting Standards Board (FASB) approved its position that participant loans from defined contribution plans (profit sharing, 401(k) and money purchase pension plans) should be classified, for financial reporting purposes, as receivables.


Fox Rothschild LLP | USA | 11 Nov 2009

NYSDOL releases guidance for compliance with notice and record-keeping requirement law

Effective October 26, 2009, New York Labor Law 195 was amended to include a provision mandating that: (1) employers provide all new employees with a written notice of their regular rate of pay, their regular payday and (if eligible for overtime) their overtime rate of pay; and (2) employers obtain a written acknowledgement form from any such new employees indicating their receipt of such notice.

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