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Day Pitney LLP New York, NY Document Search Results (23) Show: results per page Sort by:  | Tax-Exempt Bonds: IRS Expands Written Post-Issuance Tax Compliance with New Schedule K Question
Linda L. D'Onofrio; Day Pitney LLP;
Legal Alert/Article May 22, 2012, previously published on May 14, 2012 The IRS recently expanded the areas in which written post-issuance tax compliance procedures are being recommended and sought from 501(c)(3) organizations. In the new Schedule K to Form 990 for fiscal year 2011, the IRS added a Part V, which provides this text:
| | Final Regulations on Reporting of U.S. Interest Earned by NRAs
Dina Kapur Sanna, Andrew N. Wogman; Day Pitney LLP;
Legal Alert/Article April 30, 2012, previously published on April 26, 2012 On April 17, the Internal Revenue Service (IRS) issued final regulations (T.D. 9584) regarding the reporting to the IRS of U.S. bank deposit interest earned by nonresident aliens. These regulations, which go into effect January 1, 2013, are consistent with the recent trend by the IRS to gather more...
| | Supreme Court Finds Medical Diagnostic Method Unpatentable
Elizabeth A. "Beth" Alquist, T. David Bomzer, Richard H. Brown, Keith J. McWha, Jonathan B. "Jon" Tropp; Day Pitney LLP;
Legal Alert/Article March 28, 2012, previously published on March 27, 2012 In an important decision that most directly impacts the medical diagnostics industry but will also have wider reverberations, the U.S. Supreme Court not only reconfirmed that abstract ideas and laws of nature are not eligible for patent protection, but unanimously approached the problem of...
| | Traps for the Unwary - Negotiating the Nasdaq Shareholder Approval Rules for Securities Offerings
Colleen R. Diver, Ronald H. Janis, Aileen C. Meehan, Michael T. Rave; Day Pitney LLP;
Legal Alert/Article March 6, 2012, previously published on March 2, 2012 You're planning a capital raise for a Nasdaq-listed issuer. In preparing for the offering, you review Nasdaq Rule 5635(d), which sets forth the circumstances under which shareholder approval is required. The rule seems straightforward enough - as long as the issuer is selling securities in a...
| | EPA Issues 2012 General Permit for Stormwater Discharges from Construction Activities
Elizabeth N. "Liz" Leaderman; Day Pitney LLP;
Legal Alert/Article February 29, 2012, previously published on February 27, 2012 On February 16, 2012, the Environmental Protection Agency ("EPA") issued the final National Pollutant Discharge Elimination System ("NPDES") General Permit for Stormwater Discharges from Construction Activities (the "2012 Permit"). Coverage under the permit is...
| | SEC Reminds Investment Advisers of Social Media Risks; Charges an Investment Adviser for Abuse of LinkedIn
R. Scott "Scott" Beach, Jeffrey A. Clopeck, Samuel A. Jennings, Jonathan R. Morris; Day Pitney LLP;
Legal Alert/Article February 9, 2012, previously published on February 8, 2012 The SEC recently charged an Illinois-based investment adviser with offering to sell fictitious securities on LinkedIn. On the same day, the SEC's Office of Compliance Inspections and Examinations ("OCIE") issued its first Risk Alert regarding the use of social media by investment advisers...
| | Massachusetts Securities Division Comments on Social Media Use by Investment Advisers
R. Scott "Scott" Beach, Jeffrey A. Clopeck, Samuel A. Jennings, Jonathan R. Morris; Day Pitney LLP;
Legal Alert/Article February 9, 2012, previously published on February 8, 2012 The Massachusetts Securities Division (the "Division") recently released an analysis of the findings of a survey sent to all 576 Massachusetts-registered investment advisers regarding their use of social media. The survey is similar to the recently released Securities and Exchange...
| | IRS Announces Reopening of Offshore Disclosure Program
Jane Helen Broderick, Sabino (Rod) Rodriguez, Dina Kapur Sanna, G. Warren "Warren" Whitaker, Stephen Ziobrowski; Day Pitney LLP;
Legal Alert/Article January 12, 2012, previously published on January 10, 2012 Yesterday, January 9, the Internal Revenue Service announced it is reopening its Offshore Voluntary Disclosure Program (OVDP), designed to allow U.S. taxpayers with unreported offshore income and assets to come into compliance with their tax obligations. This is being done because of continued...
|  | U.S. Tax Planning for Non-U.S. Persons and Trusts: An Introductory Outline
G. Warren "Warren" Whitaker; Day Pitney LLP;
White Paper December 15, 2011, previously published on December 13, 2011 Estate planning for non-U.S. persons differs from domestic planning not only in the specific rules that apply, but in the mental outlook that the planner must bring to the process. To put it simply, in planning for a U.S. person we begin with the assumption that all income and assets are subject to...
| | SEC Crackdown On Investment Adviser Compliance Deficiencies
R. Scott "Scott" Beach, Jane Helen Broderick, Samuel A. Jennings, Henry Nelson Massey, Jonathan R. Morris; Day Pitney LLP;
Legal Alert/Article December 7, 2011, previously published on December 1, 2011 The Securities and Exchange Commission (the "SEC") is cracking down on firms with compliance deficiencies under the Investment Advisers Act of 1940, as amended (the "Advisers Act"). Although three SEC enforcement cases announced on November 28, 2011, involve extreme disregard by...
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