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18 Dec 2023, 2:48 pm by CFM Admin
December 18, 2023 Clients, Friends, and Associates: As we near the end of 2023, we have highlighted some recent industry developments that will likely impact many of our clients. [read post]
29 Sep 2023, 3:25 am by David Lynn
The good news is that the filing of the required XBRL data will cause the filer to immediately regain compliance for these purposes, so it is a problem that can be easily remedied with an amendment to the deficient report. [read post]
8 Sep 2023, 3:30 am by Liz Dunshee
Pay versus Performance: Disclosure under Regulation S-K Item 402(v) must be in Inline XBRL, in accordance with Item 405 of Regulation S-T and the EDGAR Filer Manual. [read post]
2 Aug 2023, 6:52 am by Richard West
Small businesses filing for Subchapter V elections increased by 33 percent, with 371 filings in the first quarter of 2023 compared to 280 from the first quarter of 2022.Individual Chapter 7 filings increased by 12 percent to 57,172 in the first quarter of 2023 from 51,083 in the first quarter of 2022. [read post]
30 Jul 2023, 3:05 am by Laurence Lai (Simmons & Simmons LLP)
  Country of origin: new European applications in 2022 v requests for unitary effect   On the other hand, proprietors from Asia and the US appear overall less enthusiastic relative to their proportion of European filings. [read post]
26 Jul 2023, 9:01 pm by renholding
”[22] Even if the commenter’s estimate is too high because the rule has been pared back from the proposal, the direct costs of disclosure are likely to be higher than the Commission’s estimated costs, such as the aggregate annual $16 million in professional costs for all affected filers.[23] Costs likely will be disproportionately high (and the benefits may be disproportionately low)[24] for investors in small public companies,[25] for which the Commission has provided… [read post]
2 Jul 2023, 1:37 am by Laurence Lai (Simmons & Simmons LLP)
  Proportion of patents to applications opted-out in May and June   Of note regarding representatives, the fourth busiest filer of opt-outs, with 5.0% of the total number of opted-out patents and applications is a firm based in Japan. [read post]
27 Jun 2023, 9:01 pm by renholding
Congress has been very clear in the federal securities laws when it intends to preempt state law, such as in the National Securities Markets Improvement Act[44] or the Jumpstart Our Business Startups Act.[45] Indeed, such a broad claim of Commission authority might raise issues under the major questions doctrine discussed in West Virginia v. [read post]
21 Jun 2023, 10:14 am by Unknown
Yesterday the United States Tax Court issued an opinion in Sanders v. [read post]
20 Jun 2023, 9:04 pm by Scott McKeown
The AIA statutes provide a single standard for all filers. [read post]
20 Jun 2023, 9:04 pm by Scott McKeown
The AIA statutes provide a single standard for all filers. [read post]