Securities Tax

IRS Income Taxes SEC Corporate Taxes Internal Revenue Code (IRC) Stock Options Employee Stock Purchase Plans EU Stocks U.S. Treasury Securities Withholding Tax Capital Gains Reporting Requirements Shareholders Restricted Stocks UK Proposed Regulation Tax Rates Employee Benefits Popular Qualified Restricted Stock Units (RSUs) REIT Data Protection Dividends Investment Funds International Labor Laws Executive Compensation Foreign Investment Social Insurance Contributions Tax Favored Programs Foreign Exchanges Publicly-Traded Companies Partnerships Qualified Small Business Stock Tax Deductions Tax Reform Derivatives Startups Private Equity FATCA CFTC Deferred Compensation Dodd-Frank Equity Compensation ERISA Incentive Stock Options Tax Exemptions Asset Management Final Rules Real Estate Investments Withholding Requirements Australia Compliance Protecting Americans from Tax Hikes (PATH) Act Investment Adviser Limited Liability Company (LLC) S-Corporation Section 409A C-Corporation Canada Enforcement Actions International Tax Issues Tax Liability Financial Sector Investors Filing Requirements Hedge Funds IPO Spinoffs Retirement Plan Safe Harbors Disclosure Requirements FIRPTA Section 162(m) Tax Court AIFMD Disclaimers Fiduciary Duty Financial Markets Multinationals Private Letter Rulings SCOTUS Swaps UCITS Acquisitions Bonds Federal Reserve FINRA Foreign Corporations Gain Exclusion Small Business Tax Evasion Banks Broker-Dealer China DOL Investment Management AIFM Audits Banking Sector Board of Directors Debt Fund Managers IRC Section 83(b) Related Parties Venture Capital Corporate Governance ESOP Private Equity Funds Securities Fraud Tax-Exempt Bonds Corporate Counsel FCPA FDIC Hong Kong Inversion Investment Luxembourg Money Market Funds RICs Tax Returns Vesting 401k American Taxpayer Relief Act Bitcoin Controlled Foreign Corporations Exemptions Financial Conduct Authority (FCA) Financial Institutions Foreign Banks Forfeiture Fraud Initial Public Offerings Mergers Tax Credits Tax Incentives Tax Planning Tax Treaty Whistleblowers Capital Markets Entrepreneurs Insurance Industry Offshore Funds Affordable Care Act Alternative Investment Funds Alternative Minimum Tax Business Taxes Carried Interest Deadlines Debt Securities Distribution Rules Employee Shareholders Enforcement Estate Tax Excise Tax Filing Deadlines Financial Transaction Tax Germany HMRC India IRA JOBS Act Limited Partnerships Proposed Legislation Valuation Benefit Plan Sponsors Comment Period Economic Development Emerging Growth Companies Estate Planning Fair Market Value FinCEN France Investment Companies Investment Tax Credits Italy Legislative Agendas New Guidance New Legislation New Regulations OECD Oil & Gas Private Placements Shareholder Distributions State Taxes Subsidiaries Trump Administration Virtual Currency Volcker Rule Accredited Investors Class Action Commodities Compensation & Benefits Conflicts of Interest Cybersecurity Double Taxation European Securities and Markets Authority (ESMA) Family Businesses Fines Fiscal Cliff Form 3921 Form 3922 ISOs Municipal Bonds Mutual Funds Pending Legislation Pension Funds Pensions Renewable Energy Required Documentation Russia Tax Avoidance UK Brexit Anti-Avoidance Anti-Inversion Regulations Beneficial Owner BEPS Controlled Groups CSSF DOJ Due Diligence Employer Mandates Energy Sector Federal Budget Fees Insider Trading Investment Company Act of 1940 Ireland Life Insurance Management Fees MiFID II Money Laundering Mortgages Net Investment Income Penalties Private Foundations Section 355 Securities Exchange Act Singapore Stamp Duty Land Tax Swap Dealers Tax-Free Spin-Offs Tax-Free Transfers Transfer of Assets Transfer Pricing Transparency VAT Anti-Money Laundering CFPB Corporate Officers Crowdfunding EBITDA EMIR Employer Liability Issues FICA Taxes Floating NAV FSOC GAAP Healthcare Holding Companies ISDA Loans Member State Mining OCC Parent Corporation Passive Foreign Investment Company Private Funds Retroactive Application RMBS SAR Sarbanes-Oxley Statute of Limitations Stock Drop Litigation Tax Extenders Taxable Distributions Technology Sector Transfers Underwriting White Collar Crimes AIFs AIG Angel Investors Apple Arbitration Bank Holding Company Carried Interest Tax Rates CFOs Chief Compliance Officers Digital Currency EEA Employee Share Schemes EPCRS European Banking Authority European Commission FASB FHFA Fiduciary Rule FIfth Third Bancorp v Dudenhoeffer Financial Regulatory Reform Foreign Entities Franchise Tax Board Infrastructure Interest Rates Investment Portfolios Job Creation Life Sciences Master Limited Partnerships Mineral Exploration Nasdaq Net Operating Losses No-Action Relief Pay-for-Performance PFIC Privately Held Corporations Public Offerings Registered Investment Companies (RICs) Regulatory Agenda Revenue Procedures Risk Management Section 871(m) Special Purpose Vehicles Tax Deferral Tax Fraud Tax Refunds Tax Revenues Ways and Means Committee ALFI Amended Regulation Annual Reports Asia Asset Diversification Asset-Backed Securities Autumn Statement Bifurcation Blockchain Brazil Business Assets Business Formation Business Valuations C-Suite Executives Capital Losses CEOs CFC Charitable Donations Charitable Purpose Closely Held Businesses Conspiracies Cost-Sharing Covered Employee Cross-Border Cross-Border Transactions Cutler v Franchise Tax Board De Minimus Quantity Exemption Debt Instruments Derivative Suit Determination Letter Disgorgement Disregarded Entities Diversification Requirements E-Filing Early Stage Companies Emerging Technology Companies Equity Securities Exchange-Traded Products FBAR Fee Waivers FFI Financial Statements Foreign Nationals Franchise Taxes FSMA General Solicitation HHS Information Sharing Interest Payments Intergovernmental Agreements Lenders Limited Liability Partnerships Merger Agreements MiFID Mortgage REITS NAV No-Action Letters Non-GAAP Financial Measures Notice Requirements OCIE OTC OVDP Passive Activity Payroll Taxes Poland Pooled Investment Vehicles Private Investment Funds Profits Interests Proposed Amendments Prudential Regulation Authority Qualified Derivatives Dealers (QDDs) Rating Agencies Real Estate Market Recapitalization Recordkeeping Requirements Regulatory Oversight Remuneration Retroactive Taxes Section 385 Section 457A Securities Litigation Securitization Settlement Shareholder Litigation Social Security SPVs Subpart F Tax Code Tax Shelters Taxable Income Transfer Taxes Trusts UBTI Waivers Wash Sale Rules Wind Power Young Lawyers 403(b) Plans 501(c)(3) Affiliates AIF Allergan Inc Appeals Auditors Bailout Barack Obama Barclays Belgium Best Interest Contract Exemptions Best Practices Bond Financing Breach of Duty Bribery Burwell v Hobby Lobby Business Judgment Rule Capital Raising Change of Ownership Choice of Entity Clawbacks Commerce Clause Commercial Court Commercial Leases Consolidated Tax Returns Contraceptive Coverage Mandate Corporate Bonds Corporate Bonuses Corporate Conversions Corporate Issuers Corporate Sales Transactions CPO Creditors Custody Rule D&O Insurance Debt Financing Debt Restructuring Debt-Equity Deductions Denmark Directors Dividend-Equivalent Transactions Duties Employee Stock Purchase Rights Employer Contributions Employer Group Health Plans Equity Investors Equity Plans Exceptions Federal Taxes Financial Services Industry FIRB Foreign Currency Foreign Direct Investment Foreign Persons Golden Parachutes Guidance Update Health Insurance Healthcare Reform Hong Kong Stock Exchange Information Statements Insolvency Institutional Investors Intercompany Transactions IOSCO IRA Rollovers ISDA Master Agreement Israel Jurisdiction Liquidation Liquidity Fees LLPs Management Contracts Manufacturers MMF Monsanto Multi-Employer Pensions Municipal Securities Issuers Netherlands Nexus NYSE Offshore Banks Ontario Securities Commission (OSC) Packaged Retail And Insurance-Based Investment Products (PRIIPS) Panama Papers Partnership Interests Pay Ratio PCAOB Performance Incentives Presidential Elections Profits Prohibited Transactions Proprietary Trading Qualified Retirement Plans Real Estate Transfers Referendums Registration Statement Regulation S-K Regulatory Standards Religious Freedom Restoration Act Repatriation Reserved Alternative Investment Funds (RAIF) Residency Status Retail Market Risk Assessment Sale of Assets Sales & Use Tax SBA Section 956 Securities Act of 1933 Security-Based Swaps Self-Employment Tax Severance Agreements Severance Pay Share Classes Shareholder Approval SIFIs SMEs Spain Stock Appreciation Rights Stock Exchange Stock Ownership Stock Sale Agreements Stock-Based Compensation Stress Tests Structured Finance Student Loans Target Company Tax Assessment Tax Basis Tax Exempt Entities Tax Haven Tax-Residency Certificate TLAC Uber Ukraine Variable Insurance Visas Wells Fargo Whistleblower Awards Whistleblower Protection Policies Yahoo! Year-End Tax Planning 1099s Abandonment Accounting Administrative Procedure Act Advertising ALJ Anti-Abuse Rule Anti-Competitive Antitrust Litigation Articles of Incorporation Artificial Intelligence ASEAN Funds Attorney's Fees Attorney-Client Privilege Auto Manufacturers Automotive Industry Bank Holding Company Act Bank of England Bank Secrecy Act Bayer Bearer Shares Benchmarks BitLicense Bonus Depreciation Border Adjustment Taxes Borrowers Brokers BRRD Budgets Business Development Business Entities Business Income Business Ownership C&DIs Canadian Revenue Agency Capital Assets Capital Expenditures Capital Formation Capitalization Carry Forward Cayman Islands CCPs Cease and Desist Orders Central Bank of Ireland Change in Control Chapter 11 Charitable Organizations Collateralized Debt Obligations Collateralized Loan Obligations Collective Investment Schemes Commercial Real Estate Market Commercially Reasonable Efforts Common Reporting Standard (CRS) Common Stock Compensation Committee Conservation Easements Consumer Bankruptcy Controlled Transactions Controlling Stockholders Convertible Debt Corporate Charters Corporate Social Responsibility Corporate Veil CPOs Credit Default Swaps Credit Ratings Criminal Conspiracy Currency Exchange Data Breach DE Supreme Court Debentures Debt Collection Decision-Making Process Deduction Limitations Defense Strategies Department of Financial Services Device Test Discounts Discovery Rule Discrimination Discussion Draft Disguised Sales Dismissals Distributed Ledger Technology (DLT) Duty of Prudence Economic Sanctions EFTA EIOPA Employee Rights Employment Contract Energy Projects Energy Tax Incentives Enterprise Risks Equity Equity Financing Equity Swaps Equivalency Determinations ETFs Eurobonds European Court of Justice (ECJ) Exclusions Exercise of an Option Extensions Extraterritoriality Rules False Claims Act (FCA) FDCPA Financial Adviser Financial Crimes Financial Guarantee Requirements Financial Products Financial Services Authority Financing FIRREA Fixed Income Investments Fixing America’s Surface Transportation Act (FAST Act) FLSA Foreign Bank Accounts Foreign Financial Accounts Foreign Issuers Foreign Jurisdictions Foreign Subsidiaries Form 13F Form 5500 Form 8-K Form ADV Form S-1 Fraud-on-the-Market Free Trade Agreements FX Swaps GAAR Gabelli v SEC GAO General Elections Gift Tax Global Economy Goldman Sachs Good Faith Google Government Investigations Hardship Distributions Hedging Hersheys HIRE Act Hiring & Firing HM Treasury Hobby Lobby Housing Finance Reform Incentive Compensation Income Tax Act Independent Contractors Institutional Investment Intellectual Property Protection Interstate Commerce Investment Advisers Act of 1940 Investment Fund Vehicles Investment Partnerships ISS Issue Price Japan Labor Code Lending Libor Margin Requirements Market Basket Market Manipulation Medicare Taxes Mexico Minority Shareholders Misclassification MSRB Municipalities NASD NFA Non-Resident Income Taxes Nonbank Firms North America NY Supreme Court Offshore Companies OMB Original Issue Discount Partnership Agreements Pass-Through Entities PBGC Peer-to-Peer Personal Property Pfizer Pharmaceutical Industry Ponzi Scheme Portfolio Managers Preferred Shares Price Manipulation Privatization Program Related Investments (PRIs) Project Finance Proxy Season Proxy Statements Public Comment Public Policy Public Utility Puerto Rico Purchase Price Putative Class Actions Qualifying Income R&D Tax Credits Real Estate Development Record Retention Redemption Gates Registered Investment Advisors Registration Registration Requirement Representations and Warranties Required Minimum Distributions Residential Real Estate Market Revenue Revenue Procedure 2016-40 Revenue Procedure 2016-44 Ring-Fencing Risk Forfeiture Risk Retention Roth IRA RQFII Rule 144A Rule 16b-3 Rule 506 Offerings Rule 506(c) Rulemaking Process Same-Sex Marriage Say-on-Pay Section 1031 Section 162(f) Section 457(f) Securities Violations Seed Financing SEFs Self-Dealing Sequestration SFC Shadow Banking Share Buybacks Shareholder Rights SIP Small Business Jobs Act Smaller Reporting Companies SnapChat Social Media Solar Energy Special Purpose Entities Sports Stamp Taxes Stock Prices Stock Redemption Stock Repurchases Stock Trades Strategic Enforcement Plan Structured Financial Products Sun Capital Partners Supreme Court of Canada Taiwan Takeover Bids Tax Advice Tax Benefits Tax-Free Exchanges Technology TEFRA Termination Terrorist Financing Regulations Third-Party Service Provider Time Extensions Toronto Stock Exchange TRACE Trade Policy Treasury Tribunals Trucking Industry Trustees Turkey UBS UK Supreme Court USPTO Value-Added Tax Vanguard Venture Funding Withdrawal Liability WTO Year-End Compliance Checklist Year-End Planning 1099-DIV 3D Printing 457(b) Plans 501(c)(4) Abortion ABS Abu Dhabi Global Markets (ADGM) Accounting Fraud Accounting Methods Accounting Standards ACH Payments Acquisition Agreements Active Business Test Active Trade or Business Test Activist Investors Add-Back Legislation Adjusted Gross Income Administrative Appointments Administrative Exemption Administrative Hearings Adoption Affordable Housing Africa Agricultural Land AIFMD Passport AirNB Algorithmic Trading Alibaba Allocation of Funds Alternative Investment Fund Managers Directive Amazon Amazon Marketplace Ambac Financial Group AMF Bowling Worldwide AML-CTF Andrew Cuomo Annuities Anson v HMRC Anthem Blue Cross Antitrust Investigations Apportionment Appraisal Arbitrage Arbitration Agreements Article 50 Treaty of the EU Article III Asbestos Litigation ASIC Asset Stripping Athletes Attorney Generals Audit Committee Australian Securities and Investments Commission Australian Stock Exchange Austria Automatic Enrollment Bad Boy Liability Bad Debt Bad Faith BaFin Bank of Italy Banking Reform Bankruptcy Code Bankruptcy Court Basel III Basket Transactions BEA Bear Sterns Beneficiaries Benefit Corporations Big Data Bilateral Investment Treaties Biofuel Biotechnology Bipartisan Budget Blacklist BlackRock Blue Sky Laws Bona Fide Purchaser Bond Markets Bonuses Breach of Contract British Virgin Islands Brokerage Accounts Brussels Convention Business Companies Act Business Continuity Plans Business Development Companies Business Expenses Business Litigation Business Privilege Business Succession Buy-Out Agreements Buyers Buying a Business Buyouts Bylaws Cadillac Tax Canadian Securities Administration Canning v NLRB Capital Contributions Capital Investments Capital Markets Authority Capital Requirements Capital Requirements Regulation (CRR) Capital Rules Capital Structures Captive Insurance Company Casualty Insurance Causation CD&I CDIs CFIUS Chadbourne & Parke LLP v Troice Chapter 9 Charitable Deductions Charitable Remainder Trust Charitable Rollover Check the Box Rules Choice-of-Law Choke Point Civil Liability Civil Monetary Penalty CJEU Class Action Arbitration Waivers Clean Power Plan Clearing Agencies Clickwrap Agreements COBRA Collective Bargaining Commercial Bankruptcy Commercial Property Owners Commodity Futures Contracts Commodity Pool Community Trademark Compensation Compensation Agreements Compensation Standards Compensatory Awards Competition Complex Corporate Transactions Concession Agreements Confidential Communications Confidential Information