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30 Jan 2023, 3:59 pm
California and Rhode Island allow filers to utilize FRED or their state specific online portals for filing. [read post]
30 Jan 2023, 4:15 am
[January 27, 2023] This new Compliance and Disclosure Interpretation provides some much needed guidance just in the nick of time for filers who were trying to interpret the transition provisions for the clawback-related disclosure rules. [read post]
28 Jan 2023, 9:16 pm
In recent years, the title of leading filer of Australian patent applications has been hotly (though probably inadvertently) contested between Huawei Technologies Ltd (China), Guangdong OPPO Mobile Telecommunications Ltd (China), and LG Electronics (South Korea). [read post]
26 Jan 2023, 6:30 am
The SEC also adopted amendments to Forms 4 and 5 filed under Section 16 of the Exchange Act to require that filers identify transaction that have been executed pursuant to 10b5-1 plans as well requiring Forms 4 to be filed to report gifts of securities (and no longer allow for deferred reporting of gifts on Form 5). [read post]
26 Jan 2023, 6:30 am
The SEC also adopted amendments to Forms 4 and 5 filed under Section 16 of the Exchange Act to require that filers identify transaction that have been executed pursuant to 10b5-1 plans as well requiring Forms 4 to be filed to report gifts of securities (and no longer allow for deferred reporting of gifts on Form 5). [read post]
26 Jan 2023, 3:00 am
Credit amounts began phasing out at $150,000 for joint filers, $112,500 for head of household filers, and $75,000 for single filers. [read post]
24 Jan 2023, 9:01 pm
ENDNOTE [1] The final amendments will require registrants to tag the information specified by new Items 402(x), 408(a), and 408(b)(1) of Regulation S-K, and new Item 16J(a) of Form 20-F, in Inline XBRL in accordance with Rule 405 and the EDGAR Filer Manual. [read post]
19 Jan 2023, 5:43 pm
Bankruptcy filers can rest assured that most unsecured debts, such as credit card debt and medical bills, will be discharged through the bankruptcy process. [read post]
19 Jan 2023, 3:33 am
For example, consider a Large Accelerated Filer with a fiscal year end of December 31 and blackout periods starting on the last day of the second month of each fiscal quarter and running through a period two days past the earnings announcement. [read post]
18 Jan 2023, 12:03 pm
The above-the-line charitable deduction worth up to $600 for joint filers is not available for the 2022 tax year, but the itemized deduction for charitable donations remains. [read post]
17 Jan 2023, 10:29 am
On December 14, 2022, the Securities and Exchange Commission (the “SEC”) adopted amendments to modernize Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and add new disclosure requirements to enhance investor protections against insider trading. [read post]
17 Jan 2023, 6:14 am
One “feature” of electronic filing is that the filer ordinarily (meaning unless a local rule provides otherwise) has until 11:59 p.m. local time on the day a filing is due to timely file a document. [read post]
16 Jan 2023, 10:46 am
The threshold at which you receive the full financial benefit is an Adjusted Gross Income (AGI) of not more than $75,000—or $150,000 for joint filers. [read post]
15 Jan 2023, 2:08 am
In most situations, there is no absolute deadline that a filer must meet to make a life insurance benefit claim. [read post]
15 Jan 2023, 12:52 am
Are you an American living in another country who’s not sure how to pay United States expat taxes? [read post]
12 Jan 2023, 9:38 am
The FCC nonetheless encourages filers to upload documents as soon as possible and not to wait until the end of the month. [read post]
10 Jan 2023, 9:05 am
On December 14, 2022, the Securities and Exchange Commission (the “SEC”) adopted amendments to modernize Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and add new disclosure requirements to enhance investor protections against insider trading. [read post]
10 Jan 2023, 9:04 am
These credits provide refunds to filers who do not have tax liabilities to offset, creating a negative effective income tax rate. [read post]
10 Jan 2023, 5:57 am
As a result, the USPTO is working on an expedited filing program to provide under-resourced first-time filers with expedited examination at no additional charge. [read post]
10 Jan 2023, 4:25 am
The Corp Fin oriented proposals include: Human Capital Management Disclosure (April 2023)Regulation D and Form D Improvements (April 2023)Revisions to the Definition of Securities Held of Record (April 2023)Corporate Board Diversity (October 2023)Disclosure of Payments by Resource Extraction Issuers (October 2023)Rule 144 Holding Period (October 2023)Amendments to Requirements for Filer Validation and Access to the EDGAR Filing System (October 2023) The good news here is that there is not… [read post]
