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6 Jan 2012, 9:18 am by James F. McDonough, Jr.
This is a another reason why a charity may be reluctant to accept S corporation stock. [read post]
4 Oct 2011, 11:32 am by Daniel Shaviro
Rather, corporations would undoubtedly get into the usual arguments (with their auditors) about how much of the the deferred tax asset could really be realized, and whether some amount of offsetting valuation allowance would be appropriate. [read post]
In our paper, Executive Compensation and the Maturity Structure of Corporate Debt, which was recently accepted for publication in the Journal of Finance, we investigate the role of short-term debt in reducing agency costs of debt arising from executive incentive contracts. [read post]
29 Jun 2021, 5:00 pm by Peter Y. Shakro, Muhammad U. Faridi
”[xiii] Justice Borrok also reasoned that the fact “that the SoFi shares were sold so soon after the spin-off to OPI and for the defendants’ benefit” rather than for the benefit of all Renren stockholders suggested “that these assets were spun off without legitimate corporate purpose. [read post]
24 Apr 2017, 7:39 am by Renae Lloyd
CNL Lifestyle Advisor Corporation, the REIT’s advisor, prepared an analysis for the company’s valuation committee based on the REIT’s net assets and liabilities after subtracting the value of the distribution. [read post]
12 May 2011, 5:45 am by Eva Rosenberg
He says, “The IRS wants me to sign a trust fund recovery form accepting personal responsibility for corporate 941 back taxes. [read post]
28 Jun 2013, 2:55 pm
Other states have announced that the period for accepting old forms will be phased out just 30 days after July 1, after which time only new forms will be accepted for all UCC filings. [read post]
5 Feb 2011, 10:22 am by Steve Bainbridge
Default rules in this sense provide cost savings comparable to those provided by standard form contracts, because both can be accepted without the need for costly negotiation. [read post]
8 May 2012, 5:15 pm
Klee, One Size Fits Some: Single Asset Real Estate Cases, 87 Cornell L. [read post]
23 Feb 2023, 9:01 pm by renholding
Our Assistant Attorney General, Kenneth Polite, created a National Cryptocurrency Enforcement Team (NCET) within the Criminal Division to serve as the focal point for the department’s efforts to tackle the growth of crime involving digital assets and related emerging technologies. [read post]
17 Feb 2014, 6:39 am by library
From the abstract: The accepted wisdom—that a lawyer who becomes a corporate director has a fool for a client—is outdated. [read post]
31 Oct 2023, 12:23 pm by Race to the Bottom
In 2022, Aearo, as a discrete company, filed for bankruptcy, accepting responsibility for the claims. [read post]
10 May 2016, 4:02 am by Dan Antoun
On 21 March 2016 the Supreme Court heard the appeal of BNY Mellon Corporate Trustee Services Lte v LBG Capital No. 1 plc & Anor. [read post]
16 Feb 2011, 9:00 pm by Ana
(Whether through corporate culture and relationship management i.e. [read post]
23 Feb 2007, 1:37 pm
For example, Petroleum Development Corporation stated in its 10K the following: The Company did not have effective policies and procedures, or personnel with sufficient technical expertise, to ensure that its accounting for asset retirement obligations complied with generally accepted accounting principles. [read post]
27 Feb 2012, 3:49 pm by Lovechilde
Farben was declared to have “knowingly and prominently engaged in building up and maintaining the German war potential” and its assets were seized. [read post]
6 Mar 2024, 9:05 pm by renholding
”  Asset managers, both private and public, use their voting power to pressure companies to do more for all those they affect but who do not own shares. [read post]
14 Feb 2013, 10:03 am
This decision highlights that a board of director’s discretion under the business judgment rule may be limited by contractual obligations the corporation undertakes with the corporation’s shareholders/members. [read post]