Legal updates for: 409A

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Valuation of Illiquid Portfolio Investments – Avoiding Regulatory Risks with Form and Substance

by Proskauer - Private Equity Litigation on

...For private fund managers, the valuation of privately-held securities has been subject to heightened regulatory scrutiny. As the IPO on-ramp for private “unicorn” investments has lengthened, fund managers may hold illiquid investments for longer-than-expected time periods—and valuation-related risks increase as the time lengthens... more

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


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