News & Analysis as of

Filing Requirements

Mid-Year IPO Trends - July 2017

Practical Law Company recently reviewed trends in the U.S. IPO market for the first half of 2017. In the first five months of 2017, 46 IPO issuers identified themselves as emerging growth companies (EGCs). Under the JOBS...more

Did you know that Form 8938 filing obligations apply to Specified Domestic Entities?

by Foodman CPAs & Advisors on

A US Person that owns US entities like corporations or partnerships that conduct cross-border business may have a Form 8938 (Statement of Specified Foreign Financial Assets) filing obligation. IRS defines Specified...more

Federal PAC Reports Due July 31, 2017

All federal PACs are required to submit a semi-annual report to the Federal Election Commission (FEC) on or before Monday, July 31, 2017. The semi-annual report must reflect all receipts and disbursements between January 1,...more

Reminder of Effective Date of Filing Requirement under CFTC Position Limit Aggregation Exemption Rules

by Ropes & Gray LLP on

The new notice filing requirement for continued reliance on certain exemptions from aggregation under the CFTC’s position limit rules becomes effective on August 14, 2017. This requirement is under the CFTC’s final rules...more

International Bureau Reminds Filers – Section 43.62 International Traffic and Revenue Reporting Requirement Temporarily Waived

by Kelley Drye & Warren LLP on

As we reported in an earlier blog post, on May 1, 2017, the Federal Communications Commission’s (Commission) International Bureau (Bureau) issued an Order temporarily waiving the annual Section 43.62 International Traffic and...more

Audits of Multifamily Housing Bonds Triggered by Failure to File Form 8703

IRC Section 142(d) requires operators of qualified residential rental properties to file Form 8703, Annual Certification of a Residential Rental Project annually. A number of recent audits of multifamily housing bonds appear...more

Blog: Adding Hyperlinks to Exhibits

by Cooley LLP on

Beginning September 1, 2017, registration statements and periodic and current reports that are subject to the Reg S-K Item 601 exhibit requirements (or filings on Forms F-10 or 20-F) will be required to include, in the...more

California’s Regulation A Notice Filing Requirement

by Allen Matkins on

Two years ago, I posed the question: Will California Require Notice Filings For Regulation A Offerings? Corporations Code Section 25102.1(a) provides that offers and sales of to “qualified purchasers”, as defined by the...more

USCIS Introduces Redesigned I-485 Application Forms

by Mintz Levin on

On June 26, 2017, US Citizenship and Immigration Services (USCIS) introduced a redesigned version of Form I-485, Application to Register Permanent Residence or Adjust Status. This form is used in the final stage of the...more

Calendar Year Plans Need to File Form 5500 by Monday, July 31, 2017

by FordHarrison on

Executive Summary: The Form 5500 is an annual report that must be filed for every employee benefit plan that covers 100 or more participants. For calendar year plans, these forms must be filed by July 31, 2017....more

New York Institutions: Annual Certificates of Compliance With Education Law Articles 129-A and 129-B Due at NYSED by July 1

It’s that time of year again! Just a friendly reminder that New York colleges and universities must file their Article 129-A and Article 129-B of the Education Law Certification of Compliance with the New York State Education...more

Faulty New Computer System Results in SEC Bringing MD&A Related Charges

The SEC recently brought charges against the CEO and CFO of UTi Worldwide Inc. in a settled enforcement proceeding. The Company was engaged in multinational freight forwarding and logistics operations. In connection with its...more

FBAR Penalty Amounts are in the “Best Judgement” of an IRS Examiner

by Foodman CPAs & Advisors on

The Report of Foreign Bank and Financial Accounts (FBAR) is not a tax form. Its filing is not required by the Internal Revenue Code. It is required by Title 31 of the Code of Federal Regulations. Title 31 is the Bank Secrecy...more

New Filing Deadline for JPAs Approaches - JPAs Providing Municipal Services Must File with LAFCOs by July 1

by Best Best & Krieger LLP on

The Senate Bill 1266-imposed deadline for joint powers agencies and joint powers authorities to file their joint powers agreements and any amendments with the LAFCO in each applicable county is approaching. JPAs formed prior...more

IRS Reminds U.S. Taxpayers Living Abroad of Misc. Filing Due Dates and Filings

by Charles (Chuck) Rubin on

In News Release 2017-105, the IRS reminded U.S. taxpayers living abroad: The extended due date, if the taxpayer had his or her tax home and abode abroad on the original due date, is June 15. But interest on taxes runs from...more

First Things First: Check the Rules!

by Farrell Fritz, P.C. on

You’re a commercial litigator in New York. You’ve just been brought in on a case pending in the Commercial Division before a particular Commercial Division judge. Or maybe you’ve just received an administrative bounce to a...more

Do You know that the US might have a Tax Sharing Information Agreement with your Country?

by Foodman CPAs & Advisors on

The US has Tax treaties and Tax Information Exchange Agreements (TIEAs) with certain countries that provide, upon request, for the exchange of U.S. income information regarding their citizens or residents. There are...more

Filing Your Own Return

by Moskowitz LLP on

In our last post, we reviewed the main advantages and disadvantages of joint tax returns for married couples. This post will focus on when a married couple should consider filing separately, and special considerations if they...more

The Joint Tax Return

by Moskowitz LLP on

IRS data indicates that over 95% of married couples file jointly – and for most, but not all, couples this makes good economic sense. In this two-part series, we will discuss the advantages and disadvantages of filing joint...more

The (Nuts and Bolts) of Application Formalities in China

China is in the midst of a tremendous patent boom. Worldwide, total patent application filings were up 7.8% in 2015, with China accounting for 84% of the total growth[1]. In 2015, the State Intellectual Property Office of the...more

Putting the Pedal to the Metal at the EPO

It should come as no surprise that the home of the Bundesautobahn has multiple mechanisms to speed up patent prosecution. And since the average pendency of a European application is approximately four years[i], patentees will...more

IRS Extends Deadline to File Forms 8886 for Participants in Conservation Easement Transactions

by Taylor English Duma LLP on

Individuals investing in Conservation Easement Transactions have many questions. Why is the IRS attacking Conservation Easements? Why do I have to file these extra forms? When do I file the forms and what are the risks if...more

SEC ALJ Lifts Reg A+ Suspension of Issuer

As we noted here, the SEC temporarily suspended the Tier 2 Regulation A+ offering of Med-X, Inc. The SEC stated it temporarily suspended the offering because Med-X has not filed its annual report on Form 1-K as required by...more

Debt Dialogue: April 2017 - Exemptions from HSR Filing Requirements in a Bankruptcy Reorganization

The Hart-Scott-Rodino Act requires parties to an acquisition of voting securities or assets to file a report form with the Federal Trade Commission (FTC) and Department of Justice (DOJ), and to observe a waiting period before...more

Amended Contentions Deemed Timely Served Due to Parties’ Misunderstanding

Under some circumstances, party error can excuse late-filed amendments to infringement and invalidity contentions, according to a recent decision by Judge F. Dennis Saylor IV. Approximately five years ago, plaintiff DataTern,...more

554 Results
|
View per page
Page: of 23
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.