Mayer Brown LLP New York, NY Document Search Results (55)
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|The IRS and Treasury Issue New Anti-Inversion Guidance|
James R. Barry, Jason S. Bazar, Lee Morlock; Mayer Brown LLP;
September 26, 2014, previously published on September 25, 2014Following weeks of anticipation and speculation about administrative guidance on corporate inversions, the Internal Revenue Service (“IRS”) and the Treasury Department (“Treasury”) released Notice 2014-52 (“Notice”) on September 22, 2014, describing new...
|The New Deal: Hedge Fund Management Fees Are Subject to Social Security Taxes|
Mark H. Leeds; Mayer Brown LLP;
September 25, 2014, previously published on September 23, 2014It’s probably fair to speculate that there were significant numbers of tax aficionados (including the author of this article) among the audience for Ken Burns’ recent public television extravaganza on the Roosevelt dynasty. Unfortunately for this segment of the audience, the...
|Review and Analysis of the US SEC’s Adopted Final Amendments to Regulation AB|
Amanda L. Baker, Nathan A. Herbert, Eric M. Reilly, Jan C. Stewart; Mayer Brown LLP;
September 22, 2014, previously published on September 9, 2014After more than three years from the original proposal and several additional requests for comment, on August 27, 2014, the US Securities and Exchange Commission (the “SEC”) adopted final rules that amend Regulation AB (“Final Reg AB II”). Final Reg AB II adopts new rules,...
|Three Things US Audit Committee Members Should Consider Now|
David S. Bakst, John P. Berkery, Edward S. Best, James B. Carlson, Michael L. Hermsen; Mayer Brown LLP;
September 19, 2014, previously published on September 11, 2014Audit Committees have seen their responsibilities increase dramatically in 2014. Additionally, they have also faced increased regulatory scrutiny, potential liabilities and proxy and shareholder activist opposition to the re-election of Audit Committee members to the board of directors of the...
|Presumption Against Extraterritoriality in Morrison v. National Australia Bank Extended to Private Party Whistleblower Retaliation Cases|
Matthew Bisanz, Marcus Christian, Mark G. Hanchet, Alex C. Lakatos, Richard M. Rosenfeld; Mayer Brown LLP;
August 27, 2014, previously published on August 25, 2014The US Court of Appeals for the Second Circuit has ruled that the presumption against extraterritoriality applies to private party actions under Section 21(h) of the Securities Exchange Act of 1934 (“Exchange Act”). The Second Circuit’s August 14, 2014 decision in Liu v. Siemens...
|Deductibility of Settlement Payments: US First Circuit Rejects the IRS’s Interpretation of Talley and Section 162(f)|
Hayden D. Brown, Geoffrey M. Collins, Brian W. Kittle; Mayer Brown LLP;
August 22, 2014, previously published on August 18, 2014In Fresenius Medical Care Holdings, the US Court of Appeals for the First Circuit held that taxpayers can meet their burden of proving that a government settlement was compensatory—and thus deductible—with evidence beyond the settlement’s terms. Thus, if the settlement agreement...
|Managing the Risks and Costs Associated with Enterprise Social Networks|
Therese Craparo, Anthony J. Diana; Mayer Brown LLP;
August 5, 2014, previously published on July 31, 2014An international company has decided to launch an enterprise social network to facilitate a more collaborative work environment. The Chief Data Officer is tasked with forming and leading a committee to assess any risks associated with the implementation of the new technology, to encourage employee...
|Do What I Say, Not What I Do: The US Internal Revenue Service Finalizes Changes to the Mixed Straddle Rules|
James R. Barry, George W. Craven, Mark H. Leeds; Mayer Brown LLP;
July 22, 2014, previously published on July 21, 2014In 1981, when Congress enacted the straddle rules preventing selective loss recognition, it directed the IRS to allow taxpayers to recognize built-in gain and loss on mixed straddles. In response, the IRS wrote regulations that permit such gain and loss recognition. The IRS has changed its view and...
|US Securities and Exchange Commission Issues Final Rules Regarding the Application of Security-Based Swap Intermediary Definitions to Cross-Border Security Based Swap Activity|
Joshua Cohn, Curtis A. Doty, Alex C. Lakatos, Jerome J. Roche, David R. Sahr; Mayer Brown LLP;
July 17, 2014, previously published on July 15, 2014The US Securities and Exchange Commission (“SEC”) has adopted final rules (the “CrossBorder Rules”) regarding the cross-border application of certain security-based swap (“SBS”) provisions of Title VII of the DoddFrank Wall Street Reform and Consumer Protection...
|US Securities and Exchange Commission Settles Its First Whistleblower Anti-Retaliation Case|
Marcus Christian, Adam D. Kanter, Stephanie M. Monaco, Jerome J. Roche, Richard M. Rosenfeld; Mayer Brown LLP;
July 4, 2014, previously published on June 27, 2014The US Securities and Exchange Commission (SEC or the Commission) has announced a $2.2 million settlement in the Commission’s first whistleblower anti-retaliation case. As part of the settlement order, the SEC charged Paradigm Capital Management, Inc., a registered investment adviser, and...