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24 Mar 2024, 9:01 pm by renholding
We did it in the 1960s when we first offered guidance on disclosure related to risk factors.[12] We did so in the 1970s regarding disclosure related to environmental risks.[13] We did so in 1980 when the agency adopted Management’s Discussion and Analysis sections in Form 10-K.[14] We did it again in the 1990s when we required disclosure about executive stock compensation[15] and in 1997 regarding market risk.[16] Of course, there was lively debate about each of these disclosure… [read post]
22 Mar 2024, 10:48 am by Wiggam Law
The goal of the FBAR requirement is to prevent tax evasion and ensure that U.S. persons are not routing assets through foreign banks, and the requirement applies to both U.S. persons living in the United States and those living abroad. [read post]
18 Mar 2024, 1:41 pm by David Kopel
A few days after the Supreme Court decided New York State Rifle & Pistol Association v. [read post]
17 Mar 2024, 7:59 am by Jocelyn Bosse
" By the time of trial, the 2021 vintage of New Certan had been withdrawn from sale and the commercial value of the remaining old stock was insignificant. [read post]
13 Mar 2024, 12:33 pm by Steve Bainbridge
Furthermore, the Proposal faces legal challenges under: the major questions doctrine, as it lacks clear Congressional authorization for its significant policy reach, as suggested in cases since the Proposal was issued, especially West Virginia v. [read post]
12 Mar 2024, 3:36 am by Jeffrey T. Dinwoodie
  See, e.g., Memorandum of Law in Support of Coinbase’s Motion for Judgment on the Pleadings, SEC v. [read post]
8 Mar 2024, 2:19 pm by Steve Bainbridge
Assuming (unrealistically) that the entire fee were subject to Delaware’s 8.7% corporate income tax, the state would receive $518,363,718.07. [read post]
6 Mar 2024, 9:03 pm by renholding
[5] Commission Guidance Regarding Disclosure Related to Climate Change, Release No. 33-9106 (Feb. 2, 2010) [75 FR 6290 (Feb. 8, 2010)] [6] See Basic Inc. v. [read post]