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498 results found

Article

Proskauer Rose LLP | USA | 28 Feb 2019

A Taxonomy of the Proposed Token Taxonomy Act

On December 20, 2018, a bipartisan pair of Congressmen, Warren Davidson (R-OH) and Darren Soto (D-FL), introduced bill H.R. 7356 to enact the Token

Article

Morgan Lewis | USA | 1 Aug 2016

IRS Announces Fines Paid to FINRA Are Not Deductible

The Internal Revenue Service (IRS) in low-level advice recently announced its position that certain fines paid to the Financial Industry Regulatory

Article

Foley & Lardner LLP | USA | 15 Jun 2011

Determining whether beneficial ownership of a master limited partnership's subordinated units should be reported under Section 16

A master limited partnership, or MLP, is a limited partnership that is publicly traded.

Article

Baker Botts LLP | USA | 17 May 2011

Explanation of reporting requirements with respect to foreign financial accountsFBARs

It has become apparent that many companies and individuals are unaware of obligations to report their interests in foreign financial accounts to the United States Department of the Treasury (“Treasury”).

Article

Blank Rome LLP | USA | 7 Apr 2011

Amendments to Security and Exchange Commission Rule 15c2-12 and accompanying interpretation expand disclosure obligations

On May 26, 2010, the Securities Exchange Commission adopted amendments ("Amendments") to Rule 15c2-12, promulgated under the Securities Exchange Act of 1934 ("Rule"), that affect brokers, dealers and municipal securities dealers ("Participating Underwriters"), issuers of municipal bonds, and borrowers of municipal bond proceeds ("Obligated Persons").

Article

Reinhart Boerner Van Deuren SC | USA | 22 Mar 2011

IRS defines "readily tradable" employer securities

In Notice 2011-19, the IRS provided guidance on when securities of an employer are readily tradable on an established securities market or readily tradable on an established market for purposes of certain Code provisions relating to employer securities held by employee stock ownership plans (ESOPs).

Article

Morrison & Foerster LLP | USA | 18 Jan 2011

Proposed regulations clarify and expand scope of “publicly traded”

The IRS released proposed regulations ("Proposed Regulations") on January 6, 2011, which clarify and expand the circumstances that cause property to be "publicly traded" for purposes of determining the issue price of a debt instrument.

Article

Morrison & Foerster LLP | USA | 10 Jan 2011

Proposed Treasury Regulations significantly clarify and expand scope of “publicly traded” for purposes of determining the issue

The Internal Revenue Service (the "IRS"), in proposed Treasury Regulations (REG-131947-10) (the "Proposed Regulations") released on January 6, 2011, clarifies and expands the circumstances that cause property to be "publicly traded" for purposes of determining the issue price of a debt instrument.

Article

Arent Fox LLP | USA | 16 Dec 2010

The Dodd-Frank whistleblower provisions: Arent Fox submits additional comments to US Securities and Exchange Commission

On Wednesday, December 15, Arent Fox LLP submitted a second letter to the US Securities and Exchange Commission in response to the SEC's request for comments about proposed rulemaking by the SEC relating to the Dodd-Frank Wall Street Reform and Consumer Protection Act.

Article

Ballard Spahr LLP | USA | 1 Dec 2010

Reminder! 15c2-12 amendments effective today!

On May 26, 2010, the Securities and Exchange Commission approved amendments to Rule 15c2-12 of the Securities Exchange Act of 1934 and issued Release No. 34-62184A in connection therewith (Release).

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