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9 Sep 2020, 6:30 am by Shannon O'Hare
Description of Business (Item 101) With regard to Item 101 of Regulation S-K, the amendments (i) modernize the business disclosure rules “for essentially the first time in over 30 years,” (ii) broaden the scope of and add a new disclosure topic to the “narrative description of business” requirement, and (iii) modify some requirements specific to smaller reporting companies. [read post]
16 Oct 2011, 9:09 am by laurahess
The SPOOKY K&C October newsletter is here, with articles on DEATH during divorce (mwahaha), negotiating CREEPY construction contracts, GHOULISH subcontractor licenses, and joint and several DISMEMBERMENT (I mean, liability). [read post]
4 Jan 2021, 3:02 am by Liz Dunshee
This article recommends that issuers consider making the Form D filing in NY for Rule 506(c) offerings – but not necessarily for Rule 506(b) offerings. [read post]
16 Nov 2021, 1:32 pm by lennyesq
Knapp   *** Under Notice 2021-56, the IRS indicates that it will issue a favorable 501(c)(3) determination letter to an LLC if, in addition to satisfying the general requirements of 501(c)(3), it satisfies the following requirements in both its articles of organization and operating agreement:   Inclusion of provisions requiring that each member of the LLC be either (i) an organization described in Code Section 501(c)(3) or (ii) a governmental unit (or… [read post]
10 Aug 2018, 3:00 am by John Jenkins
Here are some thoughts from WilmerHale’s David Westenberg on what’s behind the decline in 8-K filings: I think the most important reason for the decline in 8-K filings is the change in executive compensation disclosure requirements. [read post]
1 Jun 2009, 4:01 pm by Av. Şamil DEMİR
na sahipken, bu durum küçük ve orta ölçekli i? [read post]
2 Aug 2010, 4:57 pm by Patti Spencer
Class I shares’ fees are typically 40% less than those of classes A, B and C. [read post]
23 Oct 2011, 7:40 pm by Russ
The solution that I expect most businesses to use is to just use the Form 1099-K to populate this line. [read post]