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HTMLIRS Guidance on DOMA Decision
Verrill Dana LLP;
Legal Alert/Article
September 3, 2013, previously published on August 30, 2013
Yesterday the Internal Revenue Service released guidance regarding the U.S. Supreme Court’s decision on the Defense of Marriage Act. Specifically, the IRS adopted a “place of celebration rule” under which legally married same-sex couples will be recognized for federal tax purposes...


HTMLThe Company You Keep: New "Bad Boy" Rules Could Disqualify Your Next Private Placement
Gregory S. Fryer, Gabriel B. Weiss; Verrill Dana LLP;
Legal Alert/Article
August 1, 2013, previously published on July 31, 2013
Over the past 30 years, the Rule 506 “safe harbor” has become one of the most commonly utilized exemptions from securities registration requirements. The Rule has provided a simple and straightforward exemption not only at the federal level, but also at the state level. The total volume...