Amanda Nussbaum

Amanda Nussbaum

Proskauer Rose LLP

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Proposed Regulations Issued On Management Fee Waivers

On July 22, 2015, the U.S. Department of the Treasury and U.S. Internal Revenue Service issued proposed Treasury Regulations under Section 707(a)(2)(A) of the Internal Revenue Code of 1986, as amended, addressing management...more

7/27/2015 - Capital Gains Deferred Compensation Enterprise Risks Fee Waivers Fund Managers Income Taxes Internal Revenue Code IRS Management Fees Private Investment Funds Proposed Regulation U.S. Treasury

New Stock Identification Requirements for New York Corporate Tax Exemption

Effective for tax years beginning on or after January 1, 2015, pursuant to legislation enacted last year, income from "investment capital" is exempt from New York State franchise tax for corporate taxpayers otherwise subject...more

7/23/2015 - Capital Assets Capital Gains Capital Losses Corporate Taxes Dealers Franchise Taxes Investment Funds Nexus Stocks Tax Exemptions

UK Summer Budget 2015 – Key Issues for Asset Managers and Non-UK Domiciled Individuals

On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures which utilise at least one partnership (including a limited partnership),...more

7/19/2015 - Capital Gains Carried Interest Cost-Shifting Foreign Investment HMRC Investment Management Pay-for-Performance Resident Non-Domiciled (RND) Tax Deductions Tax Reform UK

SEC Sets Compliance Date for Pay-to-Play Rule's Ban on Third-Party Solicitation of Government Entities

On June 25, 2015, the Securities and Exchange Commission (SEC) set a compliance date of July 31, 2015 for the ban on payments to third parties for the solicitation of advisory business from any government entity under Rule...more

7/17/2015 - Broker-Dealer Compliance FINRA Government Entities Investment Adviser MSRB Municipal Advisers Pay-To-Play SEC Solicitation Third-Party

SEC Issues Guidance on Personal Securities Transactions Reporting

On June 26, 2015, the Securities and Exchange Commission (SEC) issued a guidance update on Rule 204A-1 of the Investment Advisers Act of 1940 (Advisers Act). Rule 204A-1 requires, among other things, certain advisory...more

7/3/2015 - Board of Directors Ethics Guidance Update Investment Adviser Investment Advisers Act of 1940 Reporting Requirements SEC Trustees

Recommended Actions for Hedge Fund, Private Equity Fund and Other Private Fund Advisers To Prevent Possible Whistleblower...

On April 1, 2015, the Securities and Exchange Commission (SEC) announced that it had settled its first enforcement action under SEC Rule 21F-17, which prohibits companies from taking actions or using confidentiality...more

6/9/2015 - Compliance Confidentiality Agreements Enforcement Actions Non-Disclosure Agreement SEC Whistleblowers

SEC Proposes Amendments to Form ADV and Performance Information Recordkeeping Requirements

On May 20, 2015, the Securities and Exchange Commission (SEC) released proposed amendments to Form ADV and Rule 204-2 under the Investment Advisers Act of 1940 (Advisers Act). The proposed amendments, if adopted, would...more

5/28/2015 - Form ADV Investment Adviser Recordkeeping Requirements Rule 204-2 SEC Umbrella Registration

Proposed Treasury Regulations Aim to Curb Elective Treatment of M&A Transaction Costs

Some taxpayers have taken the position that an acquiring corporation and a target corporation, when the target corporation is joining the acquiring corporation's consolidated corporate group, can choose between taking certain...more

4/3/2015 - Corporate Taxes Proposed Regulation Subsidiaries Target Company U.S. Treasury

New Developments on International Automatic Financial Information Exchange and Disclosure

We last updated our clients and friends in February 2014 (Feb 2014 Memorandum) on issues related to the disclosure and automatic exchange of financial information on an international basis. Since then, the pressure...more

11/4/2014 - G20 International Financial Reporting Standards Multilateral Agreement OECD

New York Nonprofit Revitalization Act Rollout Challenges

As the July 1, 2014 compliance date of the New York Nonprofit Revitalization Act of 2013 (the "Revitalization Act") quickly approaches, many charities operating in New York are confronting some difficult rollout challenges....more

6/23/2014 - Board of Directors Corporate Officers Economic Development IRS Non-Profits Real Estate Development

Recaps from Proskauer’s 18th Annual Trick or Treat Tax Exempt Seminar

Proskauer’s 18th Annual Trick or Treat Seminar was held on Thursday, October 31. The Seminar discussed: - Statutory Authority of New York Attorney General’s Charities Bureau - Proposed Revisions to New...more

11/26/2013 - Exempt Organizations Exemptions Tax Exemptions

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