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25 Feb 2022, 10:45 am
Corporate Transparency Act Overview Part 3: What Else You Should Know This is Part 3 of our three-part series on the Corporate Transparency Act (CTA). [read post]
5 Mar 2024, 3:55 pm
Background of Challenges to the Corporate Transparency Act The CTA aims to enhance transparency and limit fraudulent activity by requiring certain reporting companies to disclose their beneficial owners to the Financial Crimes Enforcement Network aka FinCEN. [read post]
26 Feb 2009, 6:56 am
The IRRC follows 24 governance provisions (the IRRC provisions) that appear beneficial to management, and which may or may not be harmful to shareholders. [read post]
18 Nov 2022, 2:03 am
From November 14 to 18, we spent a full week focusing on corporate culture! [read post]
13 Jan 2009, 5:15 am
So, in this last post, we list the top 10 most important corporate governance reforms that require action by the Commission. [read post]
15 Jan 2008, 2:35 pm
The wife has no beneficial interest. [read post]
11 Jun 2008, 5:00 pm
The reply briefs have been filed in the CSX case and can be found on the DU Corporate Governance web site. [read post]
19 Aug 2011, 9:03 am
” A current Business Corporation can also merge with a Benefits Corporation and the “surviving” corporation designated as a Benefits Corporation. [read post]
13 Jan 2022, 7:46 am
Making the election can be especially beneficial when the time comes to transfer ownership or discontinue the business. [read post]
13 Jan 2022, 7:46 am
Making the election can be especially beneficial when the time comes to transfer ownership or discontinue the business. [read post]
7 Jul 2023, 9:10 am
With half of 2023 behind us, and the Corporate Transparency Act (CTA) set to become effective on Jan. 1, 2024, there remain a number of open issues with respect to the implementation of the CTA. [read post]
26 Jun 2016, 5:04 am
Under the facts of the case, an Italian company distributed dividends to a UK company, which was ultimately owned or controlled by a US corporation. [read post]
1 Jul 2020, 3:00 am
A recent Wachtell Lipton memo defines “purpose” as: The purpose of a corporation is to conduct a lawful, ethical, profitable and sustainable business in order to create value over the long-term, which requires consideration of the stakeholders that are critical to its success (shareholders, employees, customers, suppliers, creditors and communities), as determined by the corporation and the board of directors using its business judgment and with regular engagement with… [read post]
29 Jan 2013, 12:02 pm
ATRA's income tax rate may also increase the value of the S corporation tax benefit. [read post]
11 May 2021, 5:55 am
With such tools at hand, it is possible to say something about the channels through which inclusion mandates work, and how to engineer them to have socially beneficial effects. [read post]
4 Mar 2024, 7:48 am
Yellen et al (3/1/2024) Final Judgment Beneficial Ownership Information Reporting Frequently Asked Questions Corporate Transparency Act Ruled Unconstitutional by Federal District Court by Matthew Erskine [read post]
31 Jan 2024, 9:25 am
The Corporate Transparency Act (“CTA”), a new federal filing requirement for many business entities, became effective on January 1, 2024. [read post]
1 Jun 2023, 5:51 am
Corporate Transparency Act (CTA)[1]. [read post]
11 Feb 2018, 1:13 pm
In a recent case, residential property was owned by a corporation. [read post]
14 Dec 2022, 1:32 pm
The following individuals have significant control over a corporation: The registered holders, beneficial owners, or individuals with direct or indirect control of: a. any number of shares that carry 25 percent or more of the voting rights attached to all of the corporation’s outstanding voting shares; or b. any number of shares that is equal to 25 percent or more of all of the corporation’s outstanding… [read post]
