De Minimus Quantity Exemption

News & Analysis as of

Cuba Si! Trade With Cuba … Not Quite Yet

There has been much fanfare surrounding the reestablishment of diplomatic relations with Cuba, starting with President Obama’s announcement of the resumption of bilateral relations, and followed by the formal establishment of...more

Commission Tightens Rules of Exemption Under the EU De Minimis Safe Harbor

On June 25, 2014, the European Commission (Commission) adopted revised rules on agreements of minor importance which do not appreciably restrict competition (the so-called “De Minimis Notice”) and providing a safe harbor from...more

CFTC Proposes to Amend De Minimis Threshold for Swaps with Utility Providers

The Commodity Futures Trading Commission has proposed to amend the “special entity” de minimis exception from swap dealer designation to exclude certain swaps with public utility providers. The proposed regulations are...more

QUIRKY QUESTION # 224, The De Minimis Defense to Off the Clock Work Claims

We have an employee who is claiming that he should be paid for time cleaning up his work station after logging out of our electronic time keeping system each night. Literally, he spends one or two minutes straightening his...more

CFTC 4.13(a)(3) Annual Affirmations Due March 3, 2014

As a reminder, fund managers relying on the exemption from registration with the US Commodity Futures Trading Commission (the “CFTC”) set forth in Rule 4.13(a)(3), commonly referred to as the “de minimis exemption,” must...more

DQ’d: New Inversion Regulations Expand the Reach of the Public Offering Rule and Offer a Few Other Surprises

On January 17, Treasury and the IRS published new temporary and proposed regulations under Section 7874 of the Internal Revenue Code that expand the reach of the so-called “public offering rule” of Section 7874(c)(2)(B) to...more

New Temporary Regulations Introduce a Welcome De Minimis Rollover-Shareholder Exception to US Anti Inversion Rules

On January 16, 2014, the Treasury Department and the Internal Revenue Service released new temporary regulations on one aspect of corporate inversions under Section 7874 (the “Regulations”) that altered and clarified the...more

Is the ISRA De Minimis Quantity Exemption Being Squeezed Out?

There is a proposed amendment A-3367 to the Industrial Site Recovery Act (“ISRA”) N.J.S.A. 13K-1 et seq. that would require an owner or operator of an industrial establishment applying for a De Minimis Quantity Exemption...more

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