Legal updates for: 409A

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2017 Venture Capital Report

by WilmerHale on

...Following record levels of financing activity and proceeds in 2014 and 2015, the venture capital market cooled in 2016, with a decrease in the number of financings and a sharp contraction in valuations. Despite the decline in deal flow, however, the $52.4 billion invested in the US venture capital ecosystem still represented the third-highest... more

Employee Benefits Developments - January 2017

by Hodgson Russ LLP on

...The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of January, 2017. Click through the links below for more information on each specific development or case. IRS Expresses View on the Tax Treatment of Cash Payments Under Employer-Sponsored Fixed Indemnity Wellness Plans - Last... more

Split Dollar Shing-a-Ling! Employing the Concepts of Inter-Generational Split Dollar in Compensatory Split Dollar Arrangements

by Gerald Nowotny on

...Overview - In the last ten years, life insurance producers and their counsel have quietly transferred great fortunes with minimal gift and estate taxation using intergenerational split dollar life insurance programs. This planning technique relies on the use of private split dollar using the restricted collateral assignment split dollar and... more

A Poet's Guide to Employee Benefits Law - 2017 Edition

by Shipman & Goodwin LLP on

...The employee benefits world, with all its legal rules and regulations, is viewed by human resources people, financial people, and for that matter most lawyers, as forbidding territory - the "darkest forest" from the Wizard of Oz. In desperation, people purchase "answer books" which can answer a specific question, with citations,... more

The Short Field Guide to IPOs - 2017

by Morrison & Foerster LLP - JOBS Act on

...THE EMERGING GROWTH COMPANY - The JOBS Act created a new class of issuer: the emerging growth company (EGC). An EGC is defined as an issuer with total annual gross revenue of less than $1 billion during the most recent fiscal year. Most companies considering or preparing for an IPO will qualify for EGC status, which will allow them to take... more