Securities & Exchange Commission (SEC)
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Finance
Treasury Issues Proposed Regulations Under Section 382 That Would Ease Compliance Requirements For Tracking Small Shareholder Ownership
Introduction On November 23, 2011, the Internal Revenue Service (the "IRS") issued new Proposed Regulations under Section 3821 that, if adopted and finalized, would limit the application of the Section 382 segregation rules (discussed in detail below) to public groups in...
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What’s Keeping U.S. Corporate Counsel Up At Night?
The Editor attended the Lawyers for Civil Justice 2011 Membership Meeting on November 30, 2011 – December 2, 2011. The following report covers a roundtable discussion on regulatory and document preservation challenges, including some proposed solutions. The panelists were Edward P. O’...
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IRS Proposes Regulations Under Section 892 Regarding Taxation Of Foreign Government Entities
The Internal Revenue Service (IRS) has issued proposed regulations under Section 892 of the Internal Revenue Code (available here) that generally provide favorable clarifications and modifications of the rules governing eligibility for the Section 892 tax exemption of a controlled entity of a...
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