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30 Mar 2023, 10:00 pm
The US Department of Treasury issued its long-awaited proposed guidance on March 31, 2023 to implement the critical mineral and battery component watershed requirements of the Inflation Reduction Act (IRA), which significantly revised the tax credit incentive mechanism of the Internal Revenue Code (Code) that relates to electric vehicles (EVs). [read post]
30 Mar 2023, 10:00 pm
The US Department of Treasury issued its long-awaited proposed guidance on March 31, 2023 to implement the critical mineral and battery component watershed requirements of the Inflation Reduction Act (IRA), which significantly revised the tax credit incentive mechanism of the Internal Revenue Code (Code) that relates to electric vehicles (EVs). [read post]
9 May 2017, 5:00 am
Companies in addition to Apple that filed conflict minerals reports include: Sphere 3D Corp.; Quantum Corporation; Amerityre Corporation; O2 Micro International Limited; Jason Industries, Inc.; Babcock & Wilcox Enterprises, Inc.; and KEMET Corporation. [read post]
13 Feb 2015, 4:39 am
The additional guidance suggests a fairly robust list of representations for auditors to consider including in the IPSA management rep letter, and addresses the auditor’s responsibility for understanding and testing the company’s internal controls. [read post]
8 Feb 2017, 6:38 am
. - Law) has published The International Seabed Authority and the Precautionary Principle: Balancing Deep Seabed Mineral Mining and Marine Environmental Protection (Brill | Nijhoff 2017). [read post]
2 Jul 2012, 3:51 pm
That law set an April 2011 deadline for issuance of the rules, but the SEC missed that date and additional, internal [...] [read post]
10 Jul 2023, 8:56 am
Traditionally, these tasks are handled internally by the Mineral Board’s own staff and counsel. [read post]
13 Sep 2014, 10:55 am
Time for repeal [Bainbridge, Emily Chasan/WSJ CFO Journal blog; earlier] Tweet Tags: international human rightsCoo coo for conflict minerals is a post from Overlawyered - Chronicling the high cost of our legal system [read post]
16 Dec 2014, 3:38 am
As noted in this Cooley blog and Davis Polk blog, the SEC, intervenor Amnesty International and amici Global Witness and Free Speech for People have filed their briefs in support of upholding the conflict minerals disclosure requirement in the appeals case. [read post]
27 May 2019, 11:00 am
Clare Church, a research officer with the International Institute for Sustainable Development, sees problems with the current conflict mineral tracking systems and their inability to keep unethically mined materials out of the mineral supply chain. [read post]
29 Dec 2010, 8:00 am
As Amnesty International described: "This legislation will greatly advance the goals of regulating and stemming the flow of conflict minerals, and limit the ability of armed groups to benefit from conflict minerals and perpetuate the conflict. [read post]
23 Sep 2022, 1:20 pm
The Securities and Exchange Commission today announced settled charges against Compass Minerals International Inc. for misleading investors about a technology upgrade that the company claimed would reduce costs at its most significant mine, but in…Read the Full Press ReleaseHave a securities law question? [read post]
7 Nov 2022, 8:27 am
The challenge of procuring adequate supplies of critical minerals is thus a key obstacle facing both global decarbonization and international security. [read post]
10 Nov 2015, 3:41 am
SEC, the conflict minerals case. [read post]
21 Mar 2024, 8:55 am
It’s an issue that implicates questions of distributive and environmental justice, international protectionism, and economic uncertainty. [read post]
4 Oct 2020, 10:00 pm
Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions in the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019. [read post]
4 Oct 2020, 10:00 pm
Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions in the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019. [read post]
4 Oct 2020, 10:00 pm
Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions in the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019. [read post]
4 Oct 2020, 10:00 pm
Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions in the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019. [read post]
4 Oct 2020, 10:00 pm
Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions in the Setting Every Community Up for Retirement Enhancement Act of 2019 and the Bipartisan American Miners Act of 2019. [read post]
