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Supreme Court "Expresses" Unanimous View That Credit Card Disclosure Rules Regulate Speech
  • Morrison & Foerster LLP
  • USA
  • April 3 2017

On March 29, 2017, the U.S. Supreme Court held that a New York law restricting the way merchants may communicate prices to their customers regulates


Practice Pointers: Anticipating and Addressing SEC Comments on Non-GAAP Financial Measures
  • Morrison & Foerster LLP
  • USA
  • February 22 2017

The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission


Are Your Customer Accounts in Order? SEC Announces Sweep of Broker-Dealers and Implementation of the Customer Protection Rule Initiative
  • Morrison & Foerster LLP
  • USA
  • August 26 2016

On June 23, 2016, the Securities and Exchange Commission (the SEC) announced that it would begin a coordinated effort across divisions to identify


M&A for Q2 2016Mergers and More
  • Morrison & Foerster LLP
  • USA
  • July 15 2016

This quarter, the M&A roundup picks up a little more than usual: rather than just the ongoing government contractor acquisition activity, this


SEC Interpretive Guidance Permits Tacking of Rule 144 Holding Period for REIT Common Stock Acquired Upon Redemption of OP Units in an UPREIT Structure
  • Morrison & Foerster LLP
  • USA
  • April 7 2016

On March 14, 2016, the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”) issued interpretive


IRS rules that money market fund shares are "cash" for REIT asset test purposes
  • Morrison & Foerster LLP
  • USA
  • July 9 2012

On June 18, 2012, the IRS issued Revenue Ruling 2012-17, which addressed whether shares in a money market fund are categorized as “cash and cash items” for purposes of the 75 percent value test of Section 856


Ninth Circuit affirms Samueli ruling
  • Morrison & Foerster LLP
  • USA
  • October 21 2011

On September 15, 2011, the United States Court of Appeals for the Ninth Circuit (the “Ninth Circuit”) held that the securities loan transaction at issue did not qualify for nonrecognition treatment as a securities loan under section 1058, affirming the March 16, 2009 Tax Court ruling, in Samueli v. Commissioner


IRS and Treasury release 2011- 2012 Priority Guidance Plan
  • Morrison & Foerster LLP
  • USA
  • October 21 2011

On September 2, 2011, the IRS and Treasury released the annual Priority Guidance Plan for 2011-2012 (the “Plan”), which contains 317 projects that are priorities for both agencies during the plan year (July 2011 through June 2012


The Physician Payments Sunshine Act: little guidance, but many potential risks
  • Morrison & Foerster LLP
  • USA
  • October 19 2011

The Physician Payments Sunshine Act (Sunshine Act), passed on March 23, 2010, requires all U.S. manufacturers of drugs, medical devices, biologics, and medical supplies covered under Medicare, Medicaid, or the State Children’s Health Insurance Program to report payments to physicians and teaching hospitals on an annual basis to the Department of Health and Human Services (HHS


FinCEN proposes requirement for reporting prepaid products crossing U.S. border
  • Morrison & Foerster LLP
  • USA
  • October 19 2011

On October 17, 2011, the Financial Crimes Enforcement Network (“FinCEN”) published a proposed rule that would add “tangible prepaid access devices” to the list of monetary instruments that must be reported when they are “transported, mailed, or shipped into or out of the United States.”