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SEC’s Director of the Division of Corporation Finance releases statement on material cybersecurity incident determination and disclosure On May 21, 2024, the Director of the SEC’s Division of Corporation Finance issued a statement providing useful guideposts for assessing the SEC rule’s disclosure requirements under Item 1.05 of Form 8-K (the “Statement”). [read post]
31 May 2024, 5:55 am by Yousuf Syed Khan
Notably, the Prosecutor’s statement itself does not mention belligerent occupation. [read post]
31 May 2024, 5:26 am by Mihir Rai
Larsen and Küspertk argue that a key difference between the regulations imposed by the EU and the U.S. are the former’s mandatory components and the latter’s voluntary nature. [read post]
30 May 2024, 9:03 pm by News Desk
Käserei Vogel was closed by the business owner in 2020. [read post]
30 May 2024, 10:46 am by Mark Ashton
Should you be reaching for IRA or 401(k) money knowing it will be taxed? [read post]
30 May 2024, 10:39 am by Evangelina Cantu
Benefits of a BDIT: Shift of Appreciation and Income Tax Burn: As the client is responsible for the income taxes on the BDIT’s assets, the assets inside of the BDIT grow income tax free (almost akin to a 401(k)) whereas the client is using assets inside of their estate, which might otherwise be subject to estate taxes or creditor claims, to pay the income tax liability. [read post]
30 May 2024, 6:32 am
Moab Partners, L.P.1, to address a circuit split related to whether disclosures required by Item 303 of SEC Regulation S-K, which requires companies to disclose trends or uncertainties likely to have a material impact on a company’s financial position, could give rise to securities fraud claims under Section 10(b) of the Exchange Act and Rule 10b-5. [read post]
30 May 2024, 6:32 am
Moab Partners, L.P.1, to address a circuit split related to whether disclosures required by Item 303 of SEC Regulation S-K, which requires companies to disclose trends or uncertainties likely to have a material impact on a company’s financial position, could give rise to securities fraud claims under Section 10(b) of the Exchange Act and Rule 10b-5. [read post]
The Toitū Te Tiriti (honour the treaty) movement to uphold New Zealand’s founding constitutional document between the British Crown and Māori—Te Tiriti o Waitangi (the Treaty of Waitangi)—seeks to continue the momentum of previous activations at the meeting house of the Kīngitanga (Māori king movement) and the treaty grounds in January and February 2024. [read post]
29 May 2024, 3:52 pm by Reference Staff
Barry reports one student’s response to the exercise:As a student of color, I feel like there’s always a towering elephant in the law school classroom: the overwhelming majority of textbook authors and professors are white. [read post]
29 May 2024, 5:49 am by Joseph J. Lazzarotti
For example, the changes to the SEC requirements for incident reporting may be useful to retirement plan sponsors as they consider their own incident response plans, should a data breach experienced by a 401(k) plan involve the data of their current and former employees. [read post]
27 May 2024, 10:00 pm by Sherica Celine
DOL's EBSA division issues a final rule that rescinds ''association health plans, '' noting the expanded definition of ''employer'' under the prior final rule marked a substantial departure from the DOL's longstanding pre-rule guidance on ERISA's definition of "employer. [read post]
24 May 2024, 9:30 pm by Karen Tani
Kennedy, of Harvard Law School; and Michael K. [read post]
24 May 2024, 2:16 pm by Geoff Schweller
“This case demonstrates how important it is for whistleblowers who report fraud by government contractors to be fully compensated under the False Claims Act,” said David K. [read post]