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The ERISA Litigation Newsletter - April 2016

by Proskauer Rose LLP on

... Overview - This month we feature three key developments. First, we review the U.S. Supreme Court's decision in Gobeille v. Liberty Mut. Ins. Co., 136 S. Ct. 936, 947 (2016) wherein the Supreme Court held that a Vermont statute requiring "all payers" to report healthcare information to the State of Vermont was preempted by... more

IPO Guide

by Wilson Sonsini Goodrich & Rosati on

... have organized this booklet into three major chapters. In Chapter One, we discuss the period leading up to a decision to proceed with an initial public offering, with a focus on the prerequisites to, as well as the costs and benefits of, proceeding with an initial public offering and becoming a public company. In Chapter Two, we turn to... more

Sun Capital Court Finds Co-Investing Funds Part of Controlled Group and Liable for Portfolio Company’s Pension Liabilities

by Proskauer Rose LLP on

... Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices. As we previously reported, in Sun Capital the U.S. Court of Appeals for the First Circuit held in 2013 that a private investment fund, pursuant to the so-called... more

When is a payment arrangement treated as disguised compensation?

by Dentons on

... proposed Department of Treasury regulations (REG-115452-14) under IRC section 707(a)(2)(A) set forth standards to determine when a payment arrangement to a partner shall be treated as disguised compensation. Section 707(a) generally governs payments to partners who render services to a partnership other than in a partner capacity. Additionally,... more

Non-Equity Incentive Plans

by Buchanan Ingersoll & Rooney PC on

... previously discussed the benefits of equity incentives. When it comes to compensating a start-up’s key people, equity incentives are often the best way to align interests with the founders. Sometimes, however, non-equity incentives can be useful. Non-equity incentives allow employers to compensate and incentivize key employees by... more

Seed Investing: Understanding the Landscape - Part III

by WilmerHale on

...In this final installment of our series on seed instruments, we explore the Simple Agreement for Future Equity. Startup accelerator Y Combinator (YC) introduced a new seed-stage investing tool, safe—an acronym for Simple Agreement for Future Equity—in 2013 to provide an alternative to convertible notes. ... more

You Sold Your Startup (and Maybe Your Soul): How to Leave Your Company

by Varnum LLP on

...A few years ago, a client sold his small startup company to a competitor. In return, the acquiring company gave him some cash, stock options, and an executive-level job. After faithfully serving his new corporate overlord for a number of years, he decided it was time to move on and, possibly, start a new venture.... more

Employment Lawyers Quiz a Benefits Lawyer

by Zelle LLP on

... of our New Year’s resolutions here at the Navigator is to get better at understanding employee benefits issues. We run across them all the time, as do HR professionals and in-house counsel. We know we don’t have the expertise to deal with the complex stuff; the best we can do is spot the issues and get help from an experienced and... more