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12 Jan 2024, 11:16 am by Holly
 Title 16, Code of Federal Regulations, Section 314.2(h) defines “Financial Institution” as: “[a]ny institution in the business of which is engaging in any activity that is financial in nature or incidental to such financial activities as described in section 4(k) of the Bank Company Holding Act of 1956, 12 U.S.C. 1843(k). [read post]
10 Jan 2024, 9:03 pm by Meredith Ervine
So now, the options are: refile the unredacted exhibit (if the contract is still material but the information is no longer confidential) extend the confidential period pursuant to Rule 406 or Rule 24b-2 (whether a company can submit the short-form extension application to CTExtensions@sec.gov for this depends on whether the order was initially issued less than three years ago; it not, the long form is required) or transition to Reg S-K Item 601(b)(10)’s redacted exhibit… [read post]
10 Jan 2024, 12:13 pm by Sherica Celine
Tax Further Delay of Implementation of $600 Reporting Threshold for Forms 1099-K; $5000 Threshold for 2024 to Phase in Implementation IRS Floats Rules to Broaden Green Energy Investment Credit IRS Announces New Compliance Initiatives Aimed at Large Corporations PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB Experience results today with practical guidance, legal research, and data-driven insights—all in one place. [read post]
10 Jan 2024, 3:30 am
., 2023 USPQ2d 1293 (TTAB 2023 [precedential] (Opinion by Judge David K. [read post]
8 Jan 2024, 4:00 pm by Suzanne E. Meeker
This post addresses guidance that applies to automatic enrollment under 401(k) and 403(b) plans and the plan amendment extension. [read post]
8 Jan 2024, 11:18 am
Introducing a new dataset on rebel institutions, 1945–2012 by Karen E Albert›Organized violence 1989–2021 and drone warfare by Shawn Davies, Therése Pettersson, and Magnus Öberg›A theory of jihadist beheadings by Marek K Brzezinski›Organized violence 1989–2022, and the return of conflict between statesby Shawn Davies, Therése Pettersson, and Magnus Öberg›Episodes of regime transformation by Seraphine F… [read post]
5 Jan 2024, 3:33 am
In re Seminole Tribe of Florida, 2023 U.S.P.Q.2d 631 (TTAB 2023) [precedential] (Opinion by Judge Melanye K. [read post]
2 Jan 2024, 1:10 pm by Sherica Celine
Comprehensive Form 10-K Help clients that have fallen behind on their filings get back on track. [read post]
2 Jan 2024, 1:10 pm by Sherica Celine
Tax Further Delay of Implementation of $600 Reporting Threshold for Forms 1099-K; $5000 Threshold for 2024 to Phase in Implementation IRS Floats Rules to Broaden Green Energy Investment Credit IRS Announces New Compliance Initiatives Aimed at Large Corporations PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB Experience results today with practical guidance, legal research, and data-driven insights—all in one place. [read post]
2 Jan 2024, 1:10 pm by Sherica Celine
Another is the use of starter 401(k)s/403(b)s that allow elective deferrals only, with catch-ups. [read post]
2 Jan 2024, 12:56 pm by Kevin LaCroix
The directors’ and officers’ liability environment is always changing, but 2023 was a particularly eventful year, with important consequences for the D&O insurance marketplace. [read post]