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5 Aug 2011, 3:24 pm
Life insurance often plays a substantial role in business succession plans, e.g. allowing the decedent's family to retain the business by using life insurance proceeds to pay any estate taxes associated with an owner's death. [read post]
13 Jul 2011, 6:15 pm
By Jamie K. [read post]
23 Jan 2023, 4:00 pm
Plan sponsors may add PLESAs to their defined contribution retirement plans (e.g., 401(k), 403(b), and governmental 457(b) plans) starting in 2024. [read post]
9 Sep 2010, 8:11 am
JOHN'S L. [read post]
12 Mar 2018, 6:00 am
But K&P also make an explanatory claim. [read post]
7 Dec 2023, 4:00 pm
The initial 12-month period for service crediting purposes must begin on an employee’s hire date. [read post]
30 Apr 2015, 2:38 pm
The rules would add a new paragraph (v) to Item 402 of Regulation S-K. [read post]
30 Apr 2015, 2:38 pm
The rules would add a new paragraph (v) to Item 402 of Regulation S-K. [read post]
30 Apr 2015, 2:38 pm
The rules would add a new paragraph (v) to Item 402 of Regulation S-K. [read post]
5 Apr 2022, 4:06 am
The additional requirements applicable to non-GAAP measures in Item 10(e) of Regulation S-K (and pursuant to Item 2.02 of Form 8-K) do not apply (e.g., equal or greater prominence in the presentation of the GAAP measure, a description of the reasons why the non-GAAP measure is useful), but the more fundamental requirements of Regulation G do apply. [read post]
12 Nov 2020, 3:30 am
Marin K. [read post]
25 May 2012, 6:03 am
Damages are calculated based upon the harm done to the rights-holder, e.g. due to lost sales and/or other commercial opportunity. [read post]
7 Feb 2019, 3:00 am
Yesterday, Corp Fin issued two identical “Regulation S-K” CDIs – 116.11 and 133.13 – to clarify what disclosure of self-identified director diversity characteristics is required under Item 401 and, with respect to director nominees, under Item 407. [read post]
19 Dec 2010, 3:01 pm
This is a matter of the applicant’s choice. [read post]
14 Feb 2023, 9:03 pm
Item 407(h) of Reg S-K requires companies to disclose “the extent of the board’s role in the risk oversight of the [company], such as how the board administers its oversight function, and the effect that this has on the board’s leadership structure. [read post]
27 Jun 2011, 10:35 am
Law Lessons from MARGARITA GUZMAN, f/k/a MARGARITA BAUTISTA v. [read post]
17 Mar 2017, 2:04 pm
Additionally, exhibits originally filed in paper form (e.g., a registrant’s articles of incorporation or bylaws) need not be refiled in electronic form, although we would recommend that registrants do so to make them more easily accessible. [read post]
17 Mar 2017, 2:04 pm
Additionally, exhibits originally filed in paper form (e.g., a registrant’s articles of incorporation or bylaws) need not be refiled in electronic form, although we would recommend that registrants do so to make them more easily accessible. [read post]
22 Aug 2010, 9:20 pm
E.g., you get 6 points for every rushing TD but just 1 point for every 20 yards rushing. [read post]
15 Oct 2019, 5:27 pm
Clinical Investigation 9, 9-13 (Gibbs) or OSI’s Annual Report (Form 10-K, Sept. 30, 1998) (10-K). [read post]
