Mayer Brown LLP Document Search Results (218)
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|IRS Updates “Begun Construction” Guidance to Reflect One-Year Extension of the Production Tax Credit|
Jeffrey G. Davis, Isaac L. Maron; Mayer Brown LLP;
March 18, 2015, previously published on March 12, 2015The US Internal Revenue Service (the IRS) has released Notice 2015-25 (the Notice), which updates previously issued guidance to reflect the recent one-year extension of the renewable electricity production tax credit (the PTC) under Section 45 of the Internal Revenue Code of 1986 (the Code).
|Vietnam: Changes in Health Insurance Regulations|
Quynh-Anh Lam, Viet Hung Nguyen; Mayer Brown LLP;
March 18, 2015, previously published on March 9, 2015On 13 June 2014 the National Assembly issued Law No. 46/2014/QH11 ("Law 46") amending and supplementing some provisions of the Law on Health Insurance. Law 46 took effect on 1 January 2015. In order to provide implementing guidance to Law 46, on 15 November 2014 the Government issued...
|U.S. Commodity Futures Trading Commission Issues No-Action Letter Relating to Insurance-Linked Securities|
Richard K. Pan, Stephen G. Rooney, Richard B. Spitzer; Mayer Brown LLP;
March 18, 2015, previously published on December 31, 2014On December 18, 2014, the U.S. Commodity Futures Trading Commission (CFTC) issued a no-action letter (CFTC Letter 14-152) providing relief from commodity pool operator (CPO) registration for operators of certain insurancelinked securities (ILS) issuers.
|Germany Introduces Rules on Female Quota for Supervisory Boards and Leadership Positions|
Dr. Ulrike Binder, Dr. Guido Zeppenfeld; Mayer Brown LLP;
March 18, 2015, previously published on March 13, 2015Germany introduces a statutory minimum quota for female representatives on supervisory boards of co-determined (50/50), listed companies. In addition, the new law obligates numerous companies to observe rules regarding the composition of their supervisory boards and leadership positions.
|CFIUS Annual Report Reveals Increase in Scrutiny of Foreign Investments in the United States and Perceived Threat To Critical US Technologies|
Timothy J. Keeler, Simeon M. Kriesberg, Kelsey M. Rule; Mayer Brown LLP;
March 10, 2015, previously published on March 3, 2015The Committee on Foreign Investment in the United States (CFIUS) issued its Annual Report to Congress in February 2015, covering CFIUS activity during calendar year 2013. The report reflects the US government’s intensified scrutiny of risks to US national security from foreign investment....
|What ERISA Plan Fiduciaries Can Learn From Tibble v. Edison International|
Reginald R. Goeke, Brian D. Netter, Nancy G. Ross; Mayer Brown LLP;
March 5, 2015, previously published on February 26, 2015On February 24, the US Supreme Court heard arguments in an ERISA case challenging the prudence of certain investment options included within a 401(k) lineup. Although a decision is not expected until spring, certain risk avoidance lessons for plan sponsors and fiduciaries follow from the...
|Electronic Discovery & Information Governance - Tip of the Month: Enforcement Actions and the Use of Data Analytics|
Mayer Brown LLP;
March 5, 2015, previously published on February 26, 2015The US Securities and Exchange Commission (SEC) is investigating a global investment bank for alleged compliance violations. Although the bank hasexperience with responding to regulators, this particular SEC request is more targeted than those the bank has received in the past, demanding specific...
|Vietnam Land Price Framework, Water Surface Rents and a Number of Problems in Actual Practice|
Nguyet Thi Nguyen; Mayer Brown JSM Vietnam Limited;
March 5, 2015, previously published on February 16, 2015Effective from 29 December 2014, the land price framework issued by the Government of Vietnam were officially implemented. Under the 2014 Land Law, land price frame will be issued every five years for each type of land in each region. During the implementation period, should land price commonly...
|Brazilian Federal Revenue Office/Attorney-General Joint Administrative Ruling No. 02/2015|
Carolina M. Bottino, Roberta P. Caneca, Celso Grisi, Ivan Tauil, Eduardo Maccari Telles; Tauil & Chequer Advogados in association with Mayer Brown LLP;
March 5, 2015, previously published on February 27, 2015On 02/18/2015, the Brazilian Official Gazette published the Federal Revenue Office/Attorney-General Joint Administrative Ruling No. 02/2015, which regulates the federal tax installment program and the payment of tax debts with the Federal Revenue.
|Important UK High Court Guidance on Pension Scheme Trustee Duties and the Status of a Scheme as "Open" Or "Frozen"|
Andrew Block, Philippa James, Stuart Pickford; Mayer Brown International LLP;
March 5, 2015, previously published on February 25, 2015The High Court has today given judgment in Merchant Navy Ratings Pension Fund Trustees Ltd v. Stena Line Ltd and Others1. The case gives important guidance on two issues relating to occupational pension schemes: