Yankees' Lawyer on Manchester City MLS Partnership
More Law Firm Mergers in 2013
LPOs Stealing Deal Work from Law Firms
Layoffs Coming to AmLaw 100 Law Firms
June 18 (Bloomberg) -- Irwin Kishner, chairman of the executive committee and co-chairman of the corporate department at Herrick, Feinstein LLP, talks with Bloomberg Law's Spencer Mazyck about the New York Yankees' investment...more
Entity conversions are a relatively new phenomena. The legislature first provided for conversion in 1999 when it enacted AB 197 (Ackerman). The conversion of partnerships and limited liability companies to other types of...more
In a newly released Chief Counsel Advice, the Internal Revenue Service (IRS) Office of Chief Counsel treated a collaboration arrangement relating to the development and commercialization of a drug as a deemed partnership for...more
In This Issue: - Single Charge for Investment Management Services Found Not Subject to New York Sales Tax. - Remote Vendor Not “Doing Business” in New York. - Nonresident Partner’s Loss from 2005...more
Background - On 20 May, the UK Government published its consultation paper on the reform of certain aspects of the tax rules applicable to limited liability partnerships (LLPs). The Government states that it has...more
This post continues an ongoing series deriving from discussions by a group of leaders of small and medium-sized firms at a Managing Partners Forum recently sponsored by Edge International. This group of MPs report that daily...more
Following the announcement in Budget 2013, HM Revenue & Customs (HMRC) issued a consultation document on May 20, 2013 that focuses on two areas of partnership taxation where HMRC perceive “unintended inconsistencies”...more
On 20th May, HMRC published a consultation document which proposes major changes to the taxation of partnerships in the UK. The consultation is particularly relevant to investment management LLPs – and especially to those...more
Over the last several years, a confluence of political and market developments have made capital for renewable energy projects harder to come by, which has affected the ability of unregulated affiliates of public utilities...more
The Department of the Treasury and the Internal Revenue Service issued final regulations, effective February 5, 2013, concerning the tax consequences of noncompensatory options and convertible instruments issued by a...more
Whether starting a business or operating an existing enterprise, business people should consider the legal form of their business and the need to protect their personal assets from business liabilities, while also considering...more
Physicians and other licensed health care providers labor many years to build their practices. However, unlike many other businesses, a health care practice cannot be passed by will or otherwise to the provider's spouse or...more
In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more
In This Issue: - Preface - Chapter 1 Choice Of A Business Entity - Chapter 2 Introduction To Federal Securities Laws - Chapter 3 From Let’S Go Shopping To Closing: U.S. M&A Process - Chapter 4...more
According to the California Franchise Tax Board, a limited liability company classified as a partnership must do all of the following...more
Earlier this year, the United States District Court for the Middle District of Louisiana upheld the Internal Revenue Service’s disallowance of $1 billion of deductions claimed by Dow Chemical in relation to two transactions...more
UK government supports businesses, focusing on the UK's competitiveness while clamping down on tax avoidance and evasion. On 20 March, UK Chancellor of the Exchequer George Osborne released the UK's 2013 budget. The...more
There are many motivations for restaurant creation and investment. However, these different desires can lead to conflict, so how are restaurant operators, owners, and investors supposed to resolve these conflicts? This post...more
Nonresidents are generally not subject to U.S. income taxes on their capital gains if present in the U.S. for less than 183 days in the tax year. Code Section 741 treats the gain from the sale or exchange of a partnership...more
The U.S. Treasury Department recently released regulations on the tax treatment of noncompensatory options issued by a partnership, as well as proposed regulations addressing the threshold question of when a partnership...more
Overview - The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (the Final Regulations), effective February 5, 2013, concerning the tax consequences of...more
The Internal Revenue Service and Department of the Treasury published in the February 5, 2013 Federal Register final income tax regulations on noncompensatory partnership options (the “Regulations”). At the same time, the IRS...more
Too often, family members view their business as a source of wealth without making sure that the company is managed by those best suited for the job. Good governance — carefully documented in writing — can help ensure a...more
Having previously announced partnerships with the Cities of Chicago and Newark, the CFPB has now announced its first partnership with a tribal government — the Navajo Nation. A Memorandum of Understanding between the CFPB and...more
On January 31, 2013, Governor Chris Christie signed into law the New Jersey Angel Investor Tax Credit Act (the “Act”), which is intended to incentivize investment in New Jersey technology businesses. The Act provides tax...more
JD Supra gets your content noticed, increases your visibility and makes your marketing efforts hassle free...
Learn More or Schedule a demo
