Securities Tax

IRS Income Taxes SEC Internal Revenue Code (IRC) Corporate Taxes U.S. Treasury Stocks EU Capital Gains Stock Options Employee Stock Purchase Plans Proposed Regulation UK Securities Shareholders Withholding Tax REIT Popular Investment Funds Dividends Reporting Requirements Executive Compensation Qualified Small Business Stock Foreign Investment Derivatives Partnerships Publicly-Traded Companies Restricted Stocks Startups Tax Rates FATCA Tax Deductions CFTC Private Equity Deferred Compensation Dodd-Frank Employee Benefits Equity Compensation ERISA Incentive Stock Options Tax Reform Tax Exemptions Final Rules Protecting Americans from Tax Hikes (PATH) Act Asset Management C-Corporation Compliance Data Protection Qualified Restricted Stock Units (RSUs) Real Estate Investments International Labor Laws Limited Liability Company (LLC) Section 409A Australia International Tax Issues Investors S-Corporation Enforcement Actions Filing Requirements Hedge Funds Financial Sector Foreign Exchanges Investment Adviser Social Insurance Contributions Tax Liability Canada Disclosure Requirements IPO AIFMD Financial Markets FIRPTA Section 162(m) Swaps Federal Reserve Fiduciary Duty Gain Exclusion Retirement Plan Safe Harbors Small Business Spinoffs Tax Court UCITS Acquisitions Broker-Dealer Foreign Corporations SCOTUS Tax Evasion Tax Favored Programs AIFM Banks Board of Directors Bonds Debt FINRA IRC Section 83(b) Multinationals Related Parties China Fund Managers Investment Management Private Letter Rulings Audits DOL ESOP Inversion Money Market Funds Private Equity Funds RICs Securities Fraud Venture Capital American Taxpayer Relief Act Banking Sector Controlled Foreign Corporations Corporate Counsel Corporate Governance Entrepreneurs Exemptions FCPA FDIC Financial Conduct Authority (FCA) Financial Institutions Foreign Banks Forfeiture Fraud Hong Kong Luxembourg Tax Credits Tax Incentives Tax-Exempt Bonds Withholding Requirements 401k Bitcoin Business Taxes Insurance Industry Investment Mergers Tax Planning Tax Returns Tax Treaty Whistleblowers Affordable Care Act Alternative Investment Funds Capital Markets Deadlines Debt Securities Employee Shareholders Enforcement Estate Tax Filing Deadlines Financial Transaction Tax IRA Offshore Funds Proposed Legislation Alternative Minimum Tax Comment Period Economic Development Estate Planning Excise Tax Fair Market Value HMRC India JOBS Act Legislative Agendas Limited Partnerships New Guidance OECD State Taxes Valuation Vesting Virtual Currency Volcker Rule Carried Interest Class Action Compensation & Benefits Distribution Rules Emerging Growth Companies Family Businesses FinCEN Fines Fiscal Cliff Form 3921 Form 3922 Germany Initial Public Offerings Investment Companies Investment Tax Credits ISOs Municipal Bonds Mutual Funds New Legislation New Regulations Oil & Gas Pension Funds Pensions Tax Avoidance UK Brexit Accredited Investors Anti-Inversion Regulations Beneficial Owner Benefit Plan Sponsors BEPS Commodities Conflicts of Interest Controlled Groups Cybersecurity Employer Mandates Fees France Insider Trading Investment Company Act of 1940 Life Insurance Mortgages Net Investment Income Pending Legislation Private Foundations Private Placements Renewable Energy Required Documentation Section 355 Securities Exchange Act Shareholder Distributions Subsidiaries Swap Dealers Transfer Pricing Anti-Avoidance Corporate Officers CSSF DOJ Double Taxation Due Diligence Employer Liability Issues European Securities and Markets Authority (ESMA) Federal Budget FICA Taxes Floating NAV FSOC Healthcare Ireland ISDA Italy Management Fees Member State MiFID II Money Laundering OCC Penalties RMBS Russia SAR Sarbanes-Oxley Stamp Duty Land Tax Stock Drop Litigation Tax Extenders Taxable Distributions Technology Sector Transfers Transparency White Collar Crimes AIFS AIG Angel Investors Anti-Money Laundering Apple Bank Holding Company Business Formation Carried Interest Tax Rates CFOs CFPB Chief Compliance Officers Crowdfunding Digital Currency EBITDA EEA EMIR Employee Share Schemes Energy Sector EPCRS European Banking Authority FBAR FHFA FIfth Third Bancorp v Dudenhoeffer Financial Regulatory Reform Foreign Entities Franchise Tax Board GAAP Holding Companies Investment Portfolios Job Creation Loans Master Limited Partnerships Mining Passive Foreign Investment Company Pay-for-Performance PFIC Private Funds Public Offerings Registered Investment Companies (RICs) Regulatory Agenda Retroactive Application Risk Management Singapore Special Purpose Vehicles Tax Deferral Tax Fraud Tax Revenues Tax-Free Spin-Offs Tax-Free Transfers Transfer of Assets Trump Administration Underwriting Ways and Means Committee Young Lawyers Annual Reports Arbitration Asia Asset Diversification Asset-Backed Securities Autumn Statement Bifurcation Blockchain Business Assets C-Suite Executives Capital Losses CEOs CFC Charitable Donations Charitable Purpose Closely Held Businesses Cost-Sharing Cross-Border Cutler v Franchise Tax Board De Minimus Quantity Exemption Debt Instruments Disregarded Entities Diversification Requirements E-Filing Early Stage Companies Emerging Technology Companies Equity Securities European Commission Exchange-Traded Products FASB Federal Taxes Fee Waivers FFI Financial Statements Foreign Nationals Franchise Taxes FSMA General Solicitation HHS Information Sharing Infrastructure Interest Rates Intergovernmental Agreements Limited Liability Partnerships Mineral Exploration Mortgage REITS Nasdaq NAV Net Operating Losses No-Action Relief Non-GAAP Financial Measures Notice Requirements OCIE OTC OVDP Parent Corporation Payroll Taxes Pooled Investment Vehicles Private Investment Funds Privately Held Corporations Profits Interests Prudential Regulation Authority Qualified Derivatives Dealers (QDDs) Rating Agencies Real Estate Market Recapitalization Recordkeeping Requirements Residency Status Retroactive Taxes Revenue Procedures Section 385 Section 457A Securitization Shareholder Litigation SPVs Statute of Limitations Subpart F Tax Code Tax Shelters Taxable Income Transfer Taxes UBTI VAT Visas Waivers Wash Sale Rules Wind Power 403(b) Plans 501(c)(3) Affiliates AIF ALFI Allergan Inc Appeals Auditors Bailout Barack Obama Barclays Bond Financing Brazil Breach of Duty Bribery Burwell v Hobby Lobby Business Judgment Rule Business Valuations Capital Raising Change of Ownership Choice of Entity Clawbacks Commerce Clause Commercial Leases Consolidated Tax Returns Conspiracies Contraceptive Coverage Mandate Corporate Bonds Corporate Bonuses Corporate Conversions Corporate Issuers Corporate Sales Transactions Covered Employee CPO Creditors Cross-Border Transactions D&O Insurance Debt Financing Debt Restructuring Debt-Equity Deductions Derivative Suit Determination Letter Directors Dividend-Equivalent Transactions Duties Employee Stock Purchase Rights Employer Group Health Plans Equity Financing Equity Investors Equity Plans Exceptions Financial Services Industry FIRB Foreign Direct Investment Foreign Persons Gift Tax Golden Parachutes Guidance Update Health Insurance Healthcare Reform Hong Kong Stock Exchange Information Statements Insolvency Institutional Investors Intercompany Transactions Interest Payments IOSCO IRA Rollovers ISDA Master Agreement Jurisdiction Lenders Life Sciences Liquidity Fees Management Contracts MiFID MMF Monsanto Multi-Employer Pensions Municipal Securities Issuers Nexus No-Action Letters Offshore Banks Ontario Securities Commission (OSC) Panama Papers Partnership Interests Pass-Through Entities Passive Activity Pay Ratio PCAOB Performance Incentives Poland Presidential Elections Profits Proposed Amendments Proprietary Trading Real Estate Transfers Referendums Regulation S-K Regulatory Oversight Religious Freedom Restoration Act Repatriation Reserved Alternative Investment Funds (RAIF) Retail Market Risk Assessment Sale of Assets Sales & Use Tax SBA Section 871(m) Section 956 Securities Act of 1933 Security-Based Swaps Settlement Severance Agreements Severance Pay Share Classes SIFIs SMEs Stock Appreciation Rights Stock Exchange Stock Sale Agreements Stock-Based Compensation Stress Tests Student Loans Target Company Tax Basis Tax Exempt Entities Tax Haven Tax Refunds Tax-Residency Certificate TLAC Trusts Uber Variable Insurance Wells Fargo Whistleblower Awards Whistleblower Protection Policies Yahoo! Year-End Tax Planning 1099s Abandonment Accounting Administrative Procedure Act Advertising ALJ Amended Regulation Anti-Abuse Rule 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 Bayer Bearer Shares Belgium Benchmarks Best Interest Contract Exemptions Best Practices Bonus Depreciation Borrowers BRRD Business Development Business Entities Business Income Business Ownership C&DIs Canadian Revenue Agency Capital Assets Capital Expenditures Capital Formation Capitalization Captive Insurance Company 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 Court Commercial Real Estate Market Common Reporting Standard (CRS) Common Stock Conservation Easements Consumer Bankruptcy Controlling Stockholders Convertible Debt Corporate Charters Corporate Management Corporate Social Responsibility Corporate Veil CPOs Credit Default Swaps Credit Ratings Criminal Conspiracy Currency Exchange Custody Rule Debentures Debt Collection Decision-Making Process Deduction Limitations Defense Strategies Denmark Department of Financial Services Device Test Discounts Discovery Rule Discrimination Discussion Draft Disgorgement Distributed Ledger Duty of Prudence Economic Sanctions EFTA Employee Rights Employment Contract Energy Projects Energy Tax Incentives Enterprise Risks Equity Equity Swaps Equivalency Determinations ETFs Eurobonds European Court of Justice (ECJ) Exclusions Exercise of an Option Extraterritoriality Rules 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 Currency 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 Good Faith Google Government Investigations Hedging Hersheys HIRE Act Hiring & Firing HM Treasury Hobby Lobby Housing Finance Reform Incentive Compensation Independent Contractors Institutional Investment Interstate Commerce Investment Advisers Act of 1940 Investment Fund Vehicles Investment Partnerships Israel ISS Lending Libor Liquidation LLPs Manufacturers Margin Requirements Market Basket Market Manipulation Medicare Taxes Minority Shareholders Misclassification MSRB Municipalities NASD NFA Nonbank Firms North America NY Supreme Court NYSE Offshore Companies OMB Original Issue Discount Packaged Retail And Insurance-Based Investment Products (PRIIPS) Partnership Agreements PBGC Peer-to-Peer Pfizer Pharmaceutical Industry Ponzi Scheme Preferred Shares Price Manipulation Program Related Investments (PRIs) Prohibited Transactions Project Finance Proxy Statements Public Comment Public Utility Puerto Rico Purchase Price Qualified Retirement Plans Qualifying Income R&D Tax Credits Real Estate Development Redemption Gates Registered Investment Advisors Registration Registration Requirement Registration Statement Regulatory Standards Remuneration 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 506 Offerings Rule 506(c) Rulemaking Process Same-Sex Marriage Section 1031 Section 162(f) Section 457(f) Securities Litigation Securities Violations Seed Financing SEFs Self-Dealing Self-Employment Tax Sequestration SFC Share Buybacks Shareholder Approval Shareholder Rights SIP Small Business Jobs Act SnapChat Solar Energy Spain Special Purpose Entities Stamp Taxes Stock Ownership Stock Prices Stock Redemption Stock Repurchases Stock Trades Strategic Enforcement Plan Structured Finance Structured Financial Products Sun Capital Partners Supreme Court of Canada Takeover Bids Tax Assessment Tax Benefits Tax-Free Exchanges Technology TEFRA Termination Third-Party Service Provider Toronto Stock Exchange TRACE Trade Policy Treasury Trucking Industry Trustees UBS UK Supreme Court Ukraine 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) 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 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 Anti-Competitive Antitrust Investigations Apportionment Appraisal Arbitrage Arbitration Agreements Article 50 Treaty of the EU 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 Bank Secrecy Act Banking Reform Bankruptcy Court Basel III BEA Bear Sterns Beneficiaries Benefit Corporations Big Data Bilateral Investment Treaties Biofuel Biotechnology Bipartisan Budget BitLicense Blacklist BlackRock Blue Sky Laws Bona Fide Purchaser Bonuses Breach of Contract British Virgin Islands Brokerage Accounts Brokers Brussels Convention Budgets Business Companies Act Business Continuity Plans Business Development Companies Business Expenses Business Litigation Business Privilege Business Succession Buy-Out Agreements Buyers Buyouts Bylaws Cadillac Tax Canadian Securities Administration Canning v NLRB Capital Contributions Capital Markets Authority Capital Requirements Capital Requirements Regulation (CRR) Capital Rules Capital Structures Carry Forward Casualty Insurance Causation CD&I CDIs 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 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 Committee Compensation Standards Compensatory Awards Competition Complex Corporate Transactions Concession Agreements Confidential Communications Confidential Information Conflict Mineral Rules Consideration Construction Contracts Consultation Consumer Financial Products Consumer Reporting Agencies Contract Formation Contract Terms Contractors Contribution Limits Control Test Controlled Substances Act Controlled Transactions Conversion Cooperation Cooperative Agreements Corporate Contributions Corporate Financing Corporate Liability Corporate Practice of Medicine Corporations Code Corrective Actions Corruption Cost Basis Cost-of-Living Cost-Shifting Country-by-Country Covered Banking Entity Covered Funds CRA Credit Cards Credit Rating Agencies Credit Suisse Credit Unions Criminal Liability Cross-Selling Cryptocurrency CSRC CTA Cuba Currency Control Customs Cyber Attacks Dark Pool Data Breach Data Collection DCMs Dealers Debt Ceiling Debt Market Debt-Relief Industry Debtors Declaratory Judgments Default Defend Trade Secrets Act (DTSA) Deferred Prosecution Agreements Defined Benefit Plans Defined Contribution Plans Defined Value Gifts