Grandfathering Rules

News & Analysis as of

Georgia Public Service Commission Renders Initial Decision in Favor of Jackson EMC in Territorial Dispute with Georgia Power

The Georgia Public Service Commission recently rendered an initial decision in a dispute between Jackson EMC and Georgia Power under the so-called “grandfather clause” of the Georgia Territorial Act. Under the grandfather...more

Government announces its proposed changes to the FOFA reforms

As anticipated, the Assistant Treasurer has announced the reforms to the FOFA legislation the government will introduce. The reforms include removing the ‘opt-in’ requirement as foreshadowed pre-election. The reforms also...more

JOBS Act Rules – Limited Grandfathering For Current Investors; Certain Other Form D Developments

Issuers taking advantage of the general solicitation allowance provided by Rule 506(c) must take “reasonable steps” to verify the accredited investor status of investors in the offering....more

FATCA Implementation Further Delayed Until July 1, 2014, FFIs Should Finalize Registrations by April 25, 2014

The Internal Revenue Service (IRS) issued Notice 2013-43 (available here), which delays by six months certain of the timelines during which withholding agents and foreign financial institutions (FFIs) will be required to...more

Treasury Delays Implementation of Certain Aspects of FATCA for Six Months

On July 12, 2013, the Internal Revenue Service (the “IRS”) released an advance copy of Notice 2013-43 (the “Notice”), which extends the timeline for the implementation of withholding, registration and due diligence...more

"German Bundestag Approves Law Regulating High Frequency Trading"

The lower chamber of German parliament (Bundestag) approved last week a draft act regulating high frequency trading in Germany. The chamber of the federal states (Bundesrat) is scheduled to vote on the act on March 22. If...more

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