News & Analysis as of

Filing Requirements

Michigan Grants Needed Tax Relief to Victims of Hurricanes Harvey and Irma

by Varnum LLP on

The Michigan Department of Treasury has announced that it will join taxing authorities across the country by allowing taxpayers affected by Hurricanes Harvey and Irma an extension of time in which to file state tax returns...more

Filed v. Furnished, What’s the Difference?

by Sullivan & Worcester on

When disclosing information in a filing with the SEC, it is important to know whether such disclosure and any related exhibits should be "filed" or "furnished". To non-lawyers, this may seem like semantics or another...more

Arkansas Requiring Amended Surety Bonds

by Ballard Spahr LLP on

Prior to the approval of their renewal request for the 2018 calendar year, Arkansas licensed mortgage companies and money transmitters must reissue their surety bonds to reflect the amended bond requirements adopted in March...more

Extended Due Dates for Hurricane Irma Victims

by Charles (Chuck) Rubin on

Hurricane Irma blazed a path of destruction through the Caribbean, the Florida Keys, and up through Florida. As a result, the IRS is postponing various tax filing and payment deadlines that occurred starting on September 4,...more

FEMA – Who, What, When, and How of Filing Claims, Part 2

by Jackson Walker on

The Federal Emergency Management Agency (FEMA) is responsible for implementing the Robert T. Stafford Disaster Relief and Emergency Act, which authorizes federal assistance when the President issues a federal declaration for...more

OCC Publishes Guidance on Substantial Asset Changes

by Goodwin on

On August 23, 2017, the Office of the Comptroller of the Currency (OCC) published guidance on filings required by national banks and federal savings associations (collectively referred to here as “banks”) pertaining to...more

Inter-Company Pricing Practices of Taxpayers with Foreign Affiliates

by Dickinson Wright on

The Internal Revenue Service has increased its scrutiny of inter-company pricing practices of taxpayers with foreign affiliates and has provided agents conducting audits with standard language requesting information about...more

SEC Releases New Form ADV To Be Used for Filings After October 1, 2017

by Pepper Hamilton LLP on

In a long-awaited move, the SEC released amendments to Form ADV, the uniform form used by investment advisers to register with, or report to, the SEC and state securities authorities. The changes are effective for filings...more

Coming Soon: Bankruptcy Proofs of Claim Must be Filed Sooner and by More Claimants

by Snell & Wilmer on

Bankruptcy Rule 3002 is getting an update, which goes into effect on December 1, 2017. Creditors in a Chapter 7 (liquidation), Chapter 12 (family farmer), and Chapter 13 (individual reorganization) bankruptcy need to take...more

SEC Hyperlink Rules Are Live

Effective September 1, 2017, the Securities and Exchange Commission’s (SEC) recently adopted rules require most companies that file public reports to include active hyperlinks to each exhibit listed in the exhibit index, as...more

Third Party Administrator Update: TPA Regulatory and Legislative Developments

by Polsinelli on

Polsinelli is pleased to share the September 2017 Third Party Administrator Newsletter. The link is provided below. This newsletter covers topics throughout the year that impact TPAs. Please see full Publication below for...more

Making an Effective (and Tax Deductible) Donation for Disaster Relief

by Moskowitz LLP on

Relief efforts are underway to assist victims of Hurricane Harvey and those affected by the catastrophic flooding in Texas and Louisiana. Many well-meaning Americans are making donations through a variety of organizations....more

FCC Pushes Back New Unified Ownership Report Filing Deadline for Commercial and NCE Broadcast Stations

The FCC announced on Friday afternoon that it would push back the December 1, 2017 deadline for commercial and noncommercial broadcast stations to file their biennial ownership reports. Rather than opening the filing window...more

A to-do list for the fourth quarter – three key topics for public companies, plus action items

by DLA Piper on

As summer winds down, we want to highlight three topics public companies need to keep in mind as they head into fall. The first relates to certain amendments adopted by the SEC that require hyperlinks to exhibits in exhibit...more

An Exhibit Hyperlink Reminder

This past spring, the SEC issued final rules designed to make it easier to access and retrieve exhibits to company filings through the use of hyperlinks. For most companies, this new requirement becomes effective for filings...more

SEC Rules Requiring Exhibit Hyperlinks to Take Effect

The Securities and Exchange Commission’s (SEC) new rules requiring hyperlinked exhibits in SEC filings will be effective for most public companies on September 1, 2017....more

Reminder: Hyperlink your Exhibits Starting September 1!

by Benesch on

“For any person using the internet, it is nearly unthinkable for a web page to indicate that more information is available and not to include a hyperlink to such information.” While it seems unthinkable to today’s internet...more

Reminder: Exhibit Hyperlinks and HTML Format Required Starting on September 1, 2017

As a reminder, the SEC’s new requirements for exhibit hyperlinks and the submission of all filings (subject to the exhibit filing requirement) in HTML format will be applicable to filings made on or after September 1, 2017....more

Beginning September 1, SEC Requires Hyperlinking of Exhibits

by Stinson Leonard Street on

The U.S. Securities and Exchange Commission (SEC) has adopted rules which will require public companies to include a hyperlink to each exhibit identified in an exhibit index in certain SEC filings, subject to limited...more

Get Ready for Mandatory SEC Exhibit Hyperlinks Beginning September 1

by Perkins Coie on

The Securities and Exchange Commission’s final rules requiring hyperlinking of exhibits to SEC filings will be effective for most public companies on September 1, 2017. This update summarizes the final rules, answers the top...more

International Trademark Classes: What is the Nice Agreement?

by Revision Legal on

Filing for a trademark through the United States Patent and Trademark Office (“USPTO”) is probably a mysterious process for most people. There are several types of trademark applications and many different filing bases. Given...more

PCT Filings: One Method to Seek International Patent Protection

by Revision Legal on

Filing for patent protection with the USPTO is probably somewhat familiar to inventors and businesses here in the United States. However, the options for seeking international patent protections are probably less well known....more

Division of Investment Management Eases Compliance Deadline for New ADV Filing Requirement

Currently pending amendments to Form ADV have a compliance date of October 1, 2017 and, as of that date, an adviser filing an initial Form ADV or an amendment to an existing Form ADV must use the revised Form ADV. In an...more

Bridging the Week - August 2017 #2

Trader’s Spoofing Conviction and Sentence Upheld by Federal Appeals Court: Last week, a three-judge Federal Court of Appeals panel in Chicago unanimously upheld Michael Coscia’s criminal conviction and sentencing for...more

CFTC Staff Provides Relief from Position Limit Aggregation Rules, Including August 14, 2017 Filing Deadline

by Ropes & Gray LLP on

Just days before a new notice filing requirement for certain position limit aggregation exemptions was to take effect, on August 10, 2017 the staff of the U.S. Commodity Futures Trading Commission (the “CFTC”) Division of...more

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