News & Analysis as of

Grandfathering Rules

Allen & Overy LLP

CRD VI – What EU branches of third country banks need to know

Allen & Overy LLP on

The EU is harmonising the rules on the prudential supervision of EU branches of non-EU banks under CRD VI. The new EU-wide third country branch regime will introduce minimum requirements including capital and liquidity...more

Allen & Overy LLP

CRD VI cross-border rules take shape

Allen & Overy LLP on

Final provisions on cross-border banking services in the EU published - CRD VI will bring in uniform minimum prudential requirements for third country branches providing banking services in the EU and, more importantly,...more

Paul Hastings LLP

Investment Funds & Private Capital Market Insights: SEC Adopts Scaled-Back Version of Private Fund Rules (Part 2 of 2)

Paul Hastings LLP on

Part 2 of the Paul Hastings’ Investment Funds and Private Capital team’s review of the new Private Fund Rules explores the new rules in-depth, and provides additional perspective on market practices that may evolve in...more

Warner Norcross + Judd

SEC Adopts New Rules and Amendments Affecting Private Fund Advisers

On August 23, the Securities and Exchange Commission (SEC) passed a final rule significantly increasing oversight and expanding compliance obligations for all private fund advisers, including exempt reporting advisers (ERAs)...more

Paul Hastings LLP

Investment Funds & Private Capital Market Insights: SEC Adopts Scaled-Back Version of Private Fund Rules (Part 1 of 2)

Paul Hastings LLP on

On August 23, 2023, the SEC voted (3-2) to adopt new rules and amendments under the Investment Advisers Act of 1940 applicable to private fund advisers (available here), which were initially proposed in February 2022. The...more

Farrell Fritz, P.C.

“Grandfathering” By Issuance of Building Permits

Farrell Fritz, P.C. on

Last month, in Cuffaro v Zoning Board of Appeals of the Village of Bellport (Index # 620453/2021), the Suffolk Supreme Court reinforced the existing and binding case law that a municipality’s issuance of a building permit to...more

Buchalter

The Grandfathering Deadline for NEM 2.0 is Rapidly Approaching – What Does it Mean?

Buchalter on

While reading this client update, the first thing you need to do is keep in mind the date of April 14, 2023. As explained below, that is the last date to submit an interconnection application with your utility provider to...more

J.S. Held

Code Upgrades and “Grandfathering”: Lessons Learned When Insulation Replacement Leads to Collapse

J.S. Held on

Should an old cottage be upgraded to the current code by a new owner? When can a building component be “grandfathered?” Who should pay for the code upgrades following a property loss claim? These are common questions...more

Baker Donelson

Analysis of New EB-5 Reform and Integrity Act of 2022

Baker Donelson on

On March 15, 2022, the United States enacted the EB-5 Reform and Integrity Act of 2022 (the 2022 Act) as part of a large omnibus budget package of legislation. The 39-page compromise legislation grandfathers existing workers...more

Verrill

New Maine Law Regarding Decommissioning for Solar Projects

Verrill on

Maine’s new solar decommissioning law takes effect October 18 and applies to projects that have not commenced construction by October 1, 2021. The law requires solar projects that occupy an area of three or more acres to have...more

Amundsen Davis LLC

IRS Issues Final Section 162(m) Regulations On Companies’ Ability To Deduct Executive Pay

Amundsen Davis LLC on

The Internal Revenue Service (IRS) recently published final regulations implementing changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) to Section 162(m) of the Internal Revenue Code (Section 162(m)) expanding the scope...more

Morrison & Foerster LLP

2020 Poison Pill Recap And Current Trends

The number of stockholder rights plans (also known as “poison pills”) adopted in 2020 significantly increased compared to prior years. The collapse in public company equity values during the inception of the COVID-19...more

Faegre Drinker Biddle & Reath LLP

Section 162(m) Final Regulations Clarify Grandfathering Rules to Compensation Payable under Account Balance and Nonaccount Balance...

Pubic companies that sponsor nonqualified deferred compensation plans with grandfathered benefits will want to be aware of helpful payment guidance in the Internal Revenue Code Section 162(m) final regulations. The final...more

Akin Gump Strauss Hauer & Feld LLP

IRS Issues Final Regulations Regarding Certain Employee Remuneration in Excess of $1 Million Under Section 162(m) of the Code

Section 162(m) of the Internal Revenue Code of 1986 (as amended, the “Code”) imposes a $1 million deductibility limit on compensation paid by “publicly held corporations” to “covered employees.” As reported in our previous...more

Bradley Arant Boult Cummings LLP

Rule Providing Relief for Grandfathered Health Plans Finalized

The Departments of Labor (DOL) and Health and Human Services (HHS) and the Treasury have finalized a rule for grandfathered group health plans under the Affordable Care Act (ACA) without making any substantive changes from...more

McDermott Will & Emery

Post-Brexit Chemical Regulation in the United Kingdom and the European Union

McDermott Will & Emery on

As the post-Brexit transition period comes to an end on 31 December 2020, options to ensure compliance and uninterrupted trade for businesses placing chemical substances and mixtures on the UK and EU markets are becoming...more

Bass, Berry & Sims PLC

Changes to Section 162(m) Affecting Deferred Compensation Arrangements

Bass, Berry & Sims PLC on

Public companies maintaining deferred compensation arrangements for their executive officers should consider how recent changes to the regulations under Section 162(m) of the Internal Revenue Code (the Code) may impact the...more

Proskauer - Not for Profit/Exempt...

10 Keys to Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations

Proposed Regulations under Section 4960 of the Internal Revenue Code provide important guidance for tax-exempt organizations and their affiliates regarding an excise tax on certain executive compensation. The U.S. Department...more

Morrison & Foerster LLP

Poison Pill Deep Dive Series: Grandfathering Existing Stockholders

The second of a six-part series examining six specific and evolving rights plan provisions. As discussed in greater detail in some of our prior articles, a shareholder rights plan is a defensive measure used by a public...more

Fenwick & West LLP

Express License for “Uncle” Patent Leads to Implied License for Asserted Patent

Fenwick & West LLP on

In Cheetah Omni v. AT&T Services, the U.S. Court of Appeals for the Federal Circuit recently issued a decision that stresses the importance of meticulously drafting license agreements. In February, the court denied an...more

White & Case LLP

Indonesian government amends foreign ownership regulation in insurance sector

White & Case LLP on

The Indonesian government has made several key changes to the foreign ownership regime for companies in the Indonesian insurance sector. Government Regulation No. 3 of 2020 on the Amendment to Government Regulation No. 14 of...more

Womble Bond Dickinson

Proposed IRS 162(M) Regulations Effect Executive Compensation Arrangements

Womble Bond Dickinson on

The Internal Revenue Service (“IRS”) recently proposed Regulation 122180-18 (the “Proposed Regulations”) to implement the amendments found in the Tax Cuts and Jobs Act of 2017 (the “Act”)1 to Section 162(m) of the Internal...more

Locke Lord LLP

Overview of Proposed Regulations Under Code Section 162(m) — Grandfather Rules

Locke Lord LLP on

Our last installment of our overview of the Proposed Regulations under Code Section 162(m) focuses on the transition or grandfather rules (“Grandfather Rules”) under the Proposed Regulations. Our prior installments have...more

Latham & Watkins LLP

10 Key Takeaways From the Section 162(m) Proposed Regulations

Latham & Watkins LLP on

Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation. Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act...more

Troutman Pepper

IRS Issues Proposed Regulations On Section 162(M)'s Executive Compensation Deductibility Cap

Troutman Pepper on

On December 20, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code....more

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