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Exceptions may apply, including for stock repurchases: occurring in connection with certain non-taxable corporate reorganizations; by regulated investment companies and real estate investment trusts; not exceeding $1 million in aggregate during the taxable year; and to the extent treated as a dividend. [read post]
22 Jul 2022, 5:07 am by John Jascob
Before SOX, Parratt said the SEC would review Forms 10-K whenever it could, but that SOX changed that approach. [read post]
6 Jul 2022, 8:29 am by Adam C. Abrahms and Sahar Shiralian
Given that the first vote was not unanimous, Council members took a second vote on the measure this week and voted 10-0 in favor of passing the ordinance. [read post]
25 Jun 2022, 1:38 pm
Even when a business originates in a legal system that does not require profit as a primary goal, research shows businesses frequently adopt the Anglo-American approach once they move into the international trading system. [read post]
20 Jun 2022, 3:58 am by Dan Harris
You may be the company that actually needs legal help with what I describe in the previous post as the less than 10 percent. [read post]
17 Jun 2022, 6:54 pm by Unknown
Members shall not challenge any measures taken in conformity with this Decision under subparagraphs 1(b) and 1(c) of Article XXIII of the GATT 1994. 8. [read post]
7 Jun 2022, 6:05 am by Eugene Volokh
., Tom Vitolo, Christian Tyron, and John Does 110 for violations of the Racketeer Influenced and Corrupt Organizations Act ("RICO"); California's unfair competition law (the "UCL"); and California's statutory and common law right of publicity; and claims for common law fraud and civil conspiracy…. [read post]
27 May 2022, 10:00 am by Holly Brezee
A registrant is a person or entity that wishes to reserve a domain name, and upon registering the name with a registrar, the person or entity becomes the registrant for up to 10 years, depending on the length of registration. [read post]
21 May 2022, 11:11 am by Gene Takagi
necessity; access to capital, programs, markets; access to expertise; greater efficiencies; to find the missing pieces; testing ground/incubator for new ideas (before “institutionalizing” at the charity/program level); pursue aligned and impactful (but no necessarily charitable) goals; leverage and expend mission reachTypical vehicles:501(c)(3) – private foundations, public charities, DAFs, supporting organizationsMust be careful about any assets put into a 501(c)(3) organization,… [read post]
10 May 2022, 8:27 am by John Jascob
Commissioner Peirce’s main concern with the proposal is that it will inadvertently affect private companies (which the proposal does not apply to) when public companies that are required to comply must turn to the private entities, e.g. their suppliers, for those entities’ climate disclosures.Erik Gerding explains the proposal. [read post]