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HTMLA Look at Diversity Beyond the United States: Germany
Dirk Schwenn; Wong Fleming;
Legal Alert/Article
August 25, 2015, previously published on August 2015
Diversity initiatives are not just an American concept. Some countries, in fact, have become diversity leaders in ways that the United States has yet to match. An example of this is Germany, where they are not just promoting diversity; they have made it a legal requirement. In January 2015, the...

 

HTMLProposed Regulations Regarding Disguised Payments by Partnerships for Services with a Focus on Management Fee Waivers
Elliot Galler, Kristin Konschnik; Withers Bergman LLP;
Legal Alert/Article
August 25, 2015, previously published on August 21, 2015
On July 23, 2015, the US Treasury Department and IRS released proposed regulations (the 'proposed regulations') (REG - 115452-14) under Section 707(a)(2)(A) related to disguised payments for services by a partnership. These regulations are intended to address (among other things) waivers of certain...

 

HTMLTreasury Issues Notice of Upcoming Regulations Pertaining to Transfers of Certain Property to Partnerships With Foreign Related Partners
Kristin Konschnik, Mitchell R. Kops, Eric Roose; Withers Bergman LLP;
Legal Alert/Article
August 20, 2015, previously published on August 18, 2015
On 6 August 2015, the US Department of the Treasury issued Notice 2015-54 (the 'Notice') outlining its intent to issue regulations under Internal Revenue Code ('IRC') Section 721(c). These new regulations are designed to ensure that when a US person transfers certain appreciated property to a...

 

HTMLUS Treasury May Require Gain Recognition on Certain Transfers of Appreciated Property to Partnerships on or After 6 August 2015
Kristin Konschnik, Mitchell R. Kops, Eric Roose; Withers Bergman LLP;
Legal Alert/Article
August 20, 2015, previously published on August 18, 2015
On 6 August 2015, the US Treasury Department issued Notice 2015-54 outlining its intent to issue regulations under US Internal Revenue Code Section 721(c) to ensure pre-existing ('built-in') gain in assets that are contributed to a partnership is recognized by the contributing partner under certain...

 

HTMLTSX Provides Guidance to Emerging Market Issuers
Tessa E.J. Guenther, Karen Keck, Kwang Lim, Yuping (Tina) Liu; Bennett Jones LLP;
Legal Alert/Article
August 20, 2015, previously published on August 18, 2015
In recent years, emerging market issuers have faced greater scrutiny by Canadian regulators as a result of questions and concerns about issuers with significant business operations in emerging markets (emerging market issuers). In 2011, the Ontario Securities Commission (OSC) commenced a targeted...

 

HTMLThe SEC’s Common Sense Approach to Private Placements and General Solicitation
Daniel I. DeWolf, Samuel Effron; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
August 19, 2015, previously published on August 19, 2015
Earlier this month the SEC issued concurrently (i) the Citizen VC No Action Letter (in response to a request for guidance authored by Mintz Levin) relating to the use of 506(b) for a private placement online and (ii) a series of CDIs (compliance and disclosure interpretations) relating to private...

 

HTMLSEC Adopts CEO Pay Ratio Rule
Michael R. Neidell, Honghui S. Yu; Olshan Frome Wolosky LLP;
Legal Alert/Article
August 18, 2015, previously published on August 2015
On August 5, 2015, the SEC adopted a final rule, commonly referred to as the “pay ratio rule,” requiring public companies to disclose the following items.

 

HTMLCalifornia Now Requires that Public Charities Disclose “Significant Donor" Information to California Attorney General
Steven John Chidester, Rebecca Lynne O'Toole; Withers Bergman LLP;
Legal Alert/Article
August 18, 2015, previously published on August 18, 2015
A recent court rulingi upheld the California regulation that requires charities located or operating in California to provide a copy of their unredacted Form 990 Schedule B to the California Attorney General.ii California joins the list of states that now require charitable organizations to file an...

 

HTMLTermination Agreements for Agency and Distribution Contracts
Halil Ercüment Erdem; Erdem & Erdem Law Office;
Legal Alert/Article
August 14, 2015
Execution of a termination agreement is one of the methods to terminate a contractual relationship between the parties. An advantage compared to a unilateral termination declaration by one of the parties is that it ensures that the rights and obligations of the parties arising from, or in...

 

HTMLM&A: Increase in company takeovers and mergers
Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
August 13, 2015, previously published on August 13, 2015
Wirtschaftswoche reported on its website that Germany is the country with the largest number of company takeovers and mergers in Europe, with the trend continuing to rise across Europe.

 


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