Securities Tax

IRS SEC Income Taxes Internal Revenue Code (IRC) Corporate Taxes U.S. Treasury EU Stocks Capital Gains Proposed Regulation Shareholders REIT UK Popular Investment Funds Stock Options Dividends Executive Compensation Qualified Small Business Stock Reporting Requirements Foreign Investment Publicly-Traded Companies Startups Derivatives Employee Stock Purchase Plans FATCA Partnerships CFTC Deferred Compensation Employee Benefits Tax Deductions Protecting Americans from Tax Hikes (PATH) Act Withholding Tax Compliance Final Rules Tax Exemptions Asset Management Dodd-Frank ERISA Private Equity Section 409A Securities C-Corporation Incentive Stock Options Tax Reform Investors Australia Hedge Funds Real Estate Investments International Tax Issues Investment Adviser S-Corporation AIFMD Disclosure Requirements Enforcement Actions FIRPTA Tax Liability Gain Exclusion IPO Section 162(m) Swaps Broker-Dealer Canada Federal Reserve Fiduciary Duty Safe Harbors SCOTUS Small Business Spinoffs Tax Court UCITS AIFM Filing Requirements IRC Section 83(b) Tax Evasion Tax Rates Banks Board of Directors Bonds Fund Managers Investment Management Multinationals Acquisitions China Equity Compensation Financial Sector Forfeiture Money Market Funds Private Equity Funds Private Letter Rulings Related Parties Retirement Plan American Taxpayer Relief Act Audits Exemptions Financial Institutions FINRA Foreign Banks Foreign Corporations Inversion Luxembourg Venture Capital Withholding Requirements Corporate Counsel Corporate Governance Debt DOL Entrepreneurs ESOP FDIC Financial Conduct Authority (FCA) Financial Markets Hong Kong Mergers Restricted Stocks RICs Tax Credits Tax Incentives Tax-Exempt Bonds Alternative Investment Funds Banking Sector Bitcoin Business Taxes Controlled Foreign Corporations Deadlines FCPA Financial Transaction Tax Fraud Investment IRA Limited Liability Companies LLC Offshore Funds Securities Fraud Tax Returns Tax Treaty Vesting Whistleblowers Affordable Care Act Alternative Minimum Tax Comment Period Debt Securities Employee Shareholders Enforcement Estate Tax Excise Tax HMRC Insurance Industry JOBS Act Legislative Agendas Limited Partnerships New Guidance Proposed Legislation Tax Planning Valuation Volcker Rule 401k Capital Markets Economic Development Estate Planning Fair Market Value Filing Deadlines Fiscal Cliff India Municipal Bonds New Legislation OECD Pension Funds State Taxes BEPS Carried Interest Class Action Controlled Groups Cybersecurity Emerging Growth Companies Family Businesses Fees FinCEN Fines Germany Investment Company Act of 1940 Investment Tax Credits ISOs Life Insurance Mortgages Mutual Funds Net Investment Income New Regulations Oil & Gas Pensions Swap Dealers Tax Avoidance Virtual Currency Accredited Investors Anti-Avoidance Anti-Inversion Regulations Compensation & Benefits Conflicts of Interest Corporate Officers CSSF DOJ Double Taxation Due Diligence Employer Liability Issues Employer Mandates Federal Budget FICA Taxes Floating NAV France FSOC Initial Public Offerings Insider Trading International Labor Laws Investment Companies ISDA Management Fees Member State MiFID II OCC Pending Legislation Private Foundations Private Placements Required Documentation RMBS SAR Section 355 Shareholder Distributions Subsidiaries Tax Extenders Taxable Distributions Technology Sector Transfers AIFS Angel Investors Apple Bank Holding Company Benefit Plan Sponsors Carried Interest Tax Rates CFOs CFPB Chief Compliance Officers Commodities Crowdfunding EBITDA Employee Share Schemes European Banking Authority European Securities and Markets Authority (ESMA) FBAR FHFA FIfth Third Bancorp v Dudenhoeffer Form 3921 Form 3922 Healthcare Investment Portfolios Loans Mining Money Laundering Pay-for-Performance Private Funds Public Offerings Risk Management Sarbanes-Oxley Securities Exchange Act Special Purpose Vehicles Tax-Free Spin-Offs Transfer of Assets Transfer Pricing Transparency UK Brexit Ways and Means Committee Young Lawyers Anti-Money Laundering Arbitration Asia Asset Diversification Business Formation C-Suite Executives Capital Losses CEOs CFC Charitable Purpose Closely Held Businesses Corporate Sales Transactions Cost-Sharing Cross-Border Cutler v Franchise Tax Board Distribution Rules Diversification Requirements E-Filing Early Stage Companies EEA Emerging Technology Companies EMIR Equity Securities FASB Federal Taxes Fee Waivers FFI Financial Regulatory Reform Financial Statements Foreign Entities Foreign Exchanges Foreign Nationals Franchise Tax Board GAAP General Solicitation HHS Information Sharing Infrastructure Interest Rates Intergovernmental Agreements Ireland Italy Master Limited Partnerships Mineral Exploration NAV Net Operating Losses No-Action Relief Notice Requirements OTC OVDP Payroll Taxes Penalties PFIC Pooled Investment Vehicles Private Investment Funds Profits Interests Prudential Regulation Authority Recapitalization Regulatory Agenda Renewable Energy Retroactive Application Retroactive Taxes Revenue Procedures Sale of Assets Section 457A SPVs Stamp Duty Land Tax Statute of Limitations Stock Drop Litigation Stock Sale Agreements Subpart F Tax Deferral Tax Fraud Tax Revenues Tax Shelters Tax-Free Transfers Taxable Income Transfer Taxes UBTI Underwriting VAT Waivers Wash Sale Rules White Collar Crimes 501(c)(3) Affiliates AIF AIG ALFI Allergan Inc Auditors Bailout Barack Obama Barclays Beneficial Owner Blockchain Bond Financing Burwell v Hobby Lobby Business Assets Business Valuations Change of Ownership Charitable Donations Choice of Entity Clawbacks Commerce Clause Consolidated Tax Returns Conspiracies Contraceptive Coverage Mandate Corporate Bonds Corporate Conversions Corporate Issuers Covered Employee CPO Cross-Border Transactions Data Protection De Minimus Quantity Exemption Debt Financing Debt Restructuring Deductions Digital Currency Directors Duties Employee Stock Purchase Rights Employer Group Health Plans Equity Financing Equity Plans European Commission Exceptions Foreign Direct Investment Franchise Taxes FSMA Gift Tax Guidance Update Holding Companies Hong Kong Stock Exchange Insolvency Institutional Investors Interest Payments IRA Rollovers ISDA Master Agreement Job Creation Jurisdiction Lenders Life Sciences Limited Liability Partnerships Liquidity Fees Management Contracts MiFID MMF Monsanto Mortgage REITS Municipal Securities Issuers Nasdaq No-Action Letters OCIE Offshore Banks Ontario Securities Commission (OSC) Panama Papers Parent Corporation Partnership Interests Performance Incentives Privately Held Corporations Proposed Amendments Proprietary Trading Qualified Restricted Stock Units (RSUs) Rating Agencies Real Estate Market Recordkeeping Requirements Registered Investment Companies (RICs) Religious Freedom Restoration Act Reserved Alternative Investment Funds (RAIF) Residency Status Retail Market Risk Assessment Russia Sales & Use Tax SBA Section 457(f) Section 956 Securities Act of 1933 Securitization Security-Based Swaps Settlement Severance Agreements Severance Pay Share Classes Shareholder Litigation SIFIs Singapore SMEs Stock Appreciation Rights Stock Exchange Stock-Based Compensation Stress Tests Target Company Tax Basis Tax Exempt Entities Tax Refunds Tax-Residency Certificate TLAC Trusts Uber Variable Insurance Visas Whistleblower Awards Wind Power Yahoo! 1099s Abandonment Accounting Administrative Procedure Act Advertising Amended Regulation Annual Reports Anti-Abuse Rule Antitrust Litigation Articles of Incorporation ASEAN Funds Asset-Backed Securities Attorney's Fees Attorney-Client Privilege Bank Holding Company Act Bank of England Bayer Bearer Shares Benchmarks Beneficiaries Best Interest Contract Exemptions Best Practices Bifurcation Bonus Depreciation Borrowers Bribery BRRD Business Development Business Entities Business Income Business Judgment Rule Capital Assets Capital Expenditures Capital Formation Capitalization Captive Insurance Company Cayman Islands CCPs Change in Control Chapter 11 Charitable Organizations Collective Investment Schemes Commercial Court Commercial Leases Common Reporting Standard (CRS) Consumer Bankruptcy Controlling Stockholders Convertible Debt Corporate Bonuses Corporate Charters Corporate Management Corporate Social Responsibility CPOs Credit Default Swaps Creditors Currency Exchange Custody Rule D&O Insurance Debentures Debt Collection Decision-Making Process Deduction Limitations Department of Financial Services Derivative Suit Determination Letter Device Test Discounts Discovery Rule Discrimination Discussion Draft Duty of Prudence Economic Sanctions EFTA Employee Rights Employment Contract Energy Sector Energy Tax Incentives Enterprise Risks EPCRS Equity Investors ETFs European Court of Justice (ECJ) Exchange-Traded Products Exclusions Exercise of an Option Extraterritoriality Rules Financial Adviser Financial Guarantee Requirements Financial Products Financial Services Authority Financial Services Industry Financing FIRB FIRREA Fixing America’s Surface Transportation Act (FAST Act) FLSA Foreign Bank Accounts Foreign Currency Foreign Financial Accounts Foreign Jurisdictions Foreign Subsidiaries Form 13F Fraud-on-the-Market FX Swaps GAAR Gabelli v SEC GAO Golden Parachutes Good Faith Google Government Investigations Health Insurance Healthcare Reform Hedging Hersheys Hiring & Firing HM Treasury Hobby Lobby Housing Finance Reform Incentive Compensation Independent Contractors Information Statements Institutional Investment Intercompany Transactions Interstate Commerce Investment Advisers Act of 1940 Investment Fund Vehicles IOSCO Lending Libor Liquidation Manufacturers Margin Requirements Market Basket Market Manipulation Medicare Taxes Minority Shareholders Misclassification Multi-Employer Pensions Municipalities NASD Nexus NFA Non-GAAP Financial Measures Nonbank Firms North America NY Supreme Court NYSE Offshore Companies OMB Partnership Agreements Pass-Through Entities Passive Foreign Investment Company PCAOB Peer-to-Peer Pfizer Pharmaceutical Industry Preferred Shares Price Manipulation Profits Prohibited Transactions Proxy Statements Public Comment Puerto Rico Qualified Retirement Plans R&D Tax Credits Real Estate Development Redemption Gates Referendums Registered Investment Advisors Registration Registration Requirement Remuneration Repatriation Representations and Warranties Revenue Revenue Procedure 2016-40 Revenue Procedure 2016-44 Ring-Fencing Risk Forfeiture Risk Retention RQFII Rule 144A Rule 506 Offerings Rule 506(c) Rulemaking Process Same-Sex Marriage Section 1031 Seed Financing SEFs Self-Dealing Sequestration SFC Share Buybacks Shareholder Rights SIP Small Business Jobs Act Solar Energy Spain Stamp Taxes Stock Ownership Stock Redemption Stock Repurchases Stock Trades Strategic Enforcement Plan Structured Finance Structured Financial Products Student Loans Sun Capital Partners Supreme Court of Canada Tax Assessment Tax Benefits Tax Haven Termination Third-Party Service Provider Toronto Stock Exchange TRACE Transaction-Based Compensation Treasury Trucking Industry Trustees UBS UK Supreme Court USPTO Value-Added Tax Vanguard Venture Funding Wells Fargo Whistleblower Protection Policies Withdrawal Liability WTO Year-End Planning 3D Printing 403(b) Plans 457(b) Plans 501(c)(4) ABS Accounting Fraud Accounting Methods Accounting Standards ACH Payments Active Business Test Active Trade or Business Test Add-Back Legislation Adjusted Gross Income Administrative Exemption Administrative Hearings Adoption Affordable Housing Africa AIFMD Passport AirNB Algorithmic Trading Alibaba ALJ Allocation of Funds Alternative Investment Fund Managers Directive Amazon Ambac Financial Group AMF Bowling Worldwide AML-CTF Andrew Cuomo Annuities Anson v HMRC Anthem Blue Cross Antitrust Investigations Appeals Apportionment Appraisal Arbitrage Arbitration Agreements Article 50 Treaty of the EU Asbestos Litigation ASIC Athletes Attorney Generals Audit Committee Australian Securities and Investments Commission Australian Stock Exchange Austria Automotive Industry Autumn Statement Bad Boy Liability Bad Debt Bad Faith BaFin Bank of Italy Bank Secrecy Act Banking Reform Bankruptcy Court Basel III BEA Belgium Benefit Corporations Bilateral Investment Treaties Biotechnology Bipartisan Budget BitLicense BlackRock Blue Sky Laws Bona Fide Purchaser Bonuses Brazil Breach of Contract Breach of Duty British Virgin Islands Brokerage Accounts Brokers Brussels Convention Business Companies Act Business Continuity Plans Business Development Companies Business Expenses Business Litigation Business Ownership Business Privilege Business Succession Buy-Out Agreements Buyouts Bylaws C&DIs Cadillac Tax Canadian Revenue Agency Canadian Securities Administration Canning v NLRB Capital Contributions Capital Markets Authority Capital Raising Capital Requirements Capital Requirements Regulation (CRR) Capital Rules Capital Structures Carry Forward Casualty Insurance Causation CD&I CDIs Cease and Desist Orders Central Bank of Ireland CFIUS Chadbourne & Parke LLP v Troice Chapter 9 Charitable Remainder Trust Charitable Rollover Check the Box Rules Choice-of-Law Choke Point Civil Liability Civil Monetary Penalty Class Action Arbitration Waivers Clearing Agencies Clickwrap Agreements COBRA Collateralized Debt Obligations Collateralized Loan Obligations Collective Bargaining Commercial Bankruptcy Commercial Property Owners Commercial Real Estate Market Commodity Futures Contracts Commodity Pool Common Stock Community Trademark Compensation Compensation Agreements Compensation Committee Compensation Standards Compensatory Awards Competition Complex Corporate Transactions Concession Agreements Confidential Communications Confidential Information Conservation Easements Consideration Construction Contracts Consultation Consumer Reporting Agencies Contract Formation Contract Terms Contractors Contribution Limits Control Test Controlled Substances Act Controlled Transactions Conversion Cooperation Cooperative Agreements Corporate Contributions Corporate Practice of Medicine Corporate Veil Corporations Code Corruption Cost Basis Cost-of-Living Cost-Shifting Covered Banking Entity Covered Funds CRA Credit Cards Credit Rating Agencies Credit Ratings Credit Suisse Credit Unions Criminal Conspiracy Criminal Liability CSRC CTA Cuba Customs Cyber Attacks Dark Pool Data Breach DCMs Dealers Debt Ceiling Debt Instruments Debt Market Debt-Equity Debt-Relief Industry Debtors Declaratory Judgments Default Defense Strategies Deferred Prosecution Agreements Defined Benefit Plans Defined Contribution Plans Defined Value Gifts Delaware General Corporation Law Delays Deposit Accounts Depository Institutions Derivatives Clearing Organizations Derivatives Tax Act Detroit Deutsche Bank DHS Disgorgement Disguised Sales Dismissals Disney Disregarded Entities Distributed Ledger Diversity Jurisdiction Divorce DOMA Dormant Commerce Clause Dow Chemical Drinking Water Driverless Cars Drones DSIO Due Care Duty of Care Duty to Defend Duty to Disclose Duty to Update Dynasty Trust Earn-Outs Earned Income Tax Easements EB-5 ECOA Economic Action Plan Economic Substance Doctrine Economically Targeted Investments EDGAR Educational Institutions EIOPA Electronic Trading Elizabeth Warren ELTIF EMEA Emissions Trading System Employee Incentive Plans End-Users Endangered Species Act (ESA) Energy Market Energy Projects Enterprise and Regulatory Reform Act Environmental Crimes Environmental Violations EPA Equity Swaps Equivalency Determinations Escheat ESPN Estate Claims ETMFs EU Council of Ministers EU Directive EU Market Abuse Regulation (EU MAR) EU Passport EU Single Market EURIBOR Eurobonds Exchange Rates Exemptive Orders Exemptive Relief Exit Strategies Expatriates Expedia Exploration and Production Assets Exploration Development Incentives Export Controls Exports Fair Lending Fair Pay Act False Advertising Falsified Documents Fannie Mae FATCA Timeline FCMs FCRA FDAP FDCPA Federal Contractors Federal Election Commission (FEC) Federal Insurance Office FedEx Fee-Shifting