News & Analysis as of

Reporting Requirements

FBAR Penalties Now Adjusted for Inflation: Abatement/Mitigation Still Possible

If you haven’t filed your Report of Foreign Bank and Financial Accounts (FBARs) on a timely basis, you could be at risk of a higher civil penalty assessment. Inflation-adjusted FBAR penalties are now in effect....more

DOL Issues Notice of Proposed Rulemaking to Rescind Obama Administration’s Final Persuader Rule

by Seyfarth Shaw LLP on

Seyfarth Synopsis: Trump Administration DOL issues notice of proposed rulemaking to rescind Obama Administration DOL’s long-embattled final persuader rule. The proposed rule is open for public comments for 60 days....more

Tax-Exempt Does Not Mean Exempt From Filing Tax Returns

May 15 was the filing deadline for nonprofits operating on a calendar year that are required to file Form 990-series information returns. Many nonprofits mistakenly believe that they are not required to file returns with the...more

Foreign Investment Reporting to the United States: In-Bound Investment into the United States Specific Survey Report Forms 5-Year...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts seven (7) mandatory surveys to collect information on direct investment. These seven surveys consist of an initial survey for any new in-bound...more

Sustainability Reporting After the Paris Climate Accord

It’s fair to say that President Trump’s June 1 announcement that the U.S. will withdraw from the Paris climate accord has been widely reported. It’s also fair to say that the announcement triggered a host of passionate...more

Changes to FMC Regulations will relieve annual report distribution burden

by DLA Piper on

The Minister of Commerce and Consumer Affairs has announced changes to be made to the Financial Markets Conduct Regulations 2014 later this year, allowing issuers of certain financial products to make their annual reports...more

Another One Bites the Dust: DOL Rescinds Obama’s Persuader Regulations

Earlier this month, the United States Department of Labor (“DOL”) announced its intent to rescind the Obama-era regulations regarding persuader activity and reporting requirements pursuant to Section 203(c) of the...more

CFTC Adopts Amendments to its Recordkeeping Rules

by Morrison & Foerster LLP on

On May 23, 2017, the Commodity Futures Trading Commission (“CFTC”) finalized rule amendments to its recordkeeping rule, CFTC Reg. 1.31, as well as related technical amendments to CFTC Regs. 1.35 and 23.203. CFTC Reg. 1.31...more

Ch-Ch-Ch-Ch-Changes: Reporting Requirements for Updating Your CMS Provider Enrollment

by BakerHostetler on

With the possibility of significant penalties for improperly reported transactions, it is important to understand how certain changes necessitate specific reporting. Is your organization considering a stock transfer, a...more

What Are The Reporting Obligations Under Section 16?

by Sullivan & Worcester on

Most in-house counsel of public companies are very familiar with the reporting obligations required by the trifecta – Form 8-Ks, Form 10-Qs and Form 10-Ks – but they oftentimes rely on outside counsel to help determine...more

UK Criminal Finances Act 2017: A Dechert "Dirty Money" Trilogy: Part Two: "For a Few Days More" - Reform of the Suspicious...

by Dechert LLP on

The UK Criminal Finances Act 2017 (the “Act”) represents a further significant development in the approach to the investigation and prosecution of financial crime in the UK. The new offence of failure to prevent the...more

Foreign Investment Reporting to the United States: In-Bound Investment into the United States Specific Survey Report Forms Annual...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts seven (7) mandatory surveys to collect information on direct investment. These seven surveys consist of an initial survey for any new in-bound...more

2017 OVDP Declines and Withdrawals Campaign: Certain U.S. Taxpayers at Risk of Audit

In 2016, the Treasury Inspector General for Tax Administration (TIGTA) released a report which assessed how well that IRS was managing the Offshore Voluntary Disclosure Program (OVDP). OVDP is one of the programs taxpayers...more

Beware Environmental Regulations Lurking in Local Codes – Such as the Wellhead Protection Program

by Tonkon Torp LLP on

Most companies know that the environmental impacts of their operations are regulated by the federal government (primarily the US Environmental Protection Agency) and various state governments (in Oregon, primarily the Oregon...more

Proposed Rule Seeks To Finish Off Obama Administration’s “Persuader Rule” For Good

The U.S. Department of Labor has issued a Notice of Proposed Rulemaking to rescind the Obama Administration’s version of the “Persuader Rule.” The Obama Rule never actually became applicable because it was enjoined by a...more

Registered CPOs and CTAs: Prepare for June 30 Changes to NFA Forms PQR and PR

by Dechert LLP on

Beginning with the second quarter 2017 filings, registered commodity pool operators (CPOs) and commodity trading advisors (CTAs) (collectively, Registrants) will need to report financial information regarding their own...more

Employers Do Not Have To Report Injury For Employee Who Does A ‘Daily Stretching Program,’ OSHA Says

by Jackson Lewis P.C. on

Employers do not have to report a worker as having an injury if they instruct the worker to do regular stretching exercises for a “minor discomfort,” the Occupational Safety and Health Administration has concluded in an...more

AICPA Releases Cybersecurity Risk Management Reporting Fact Sheet for CPAs Without a Key Recommendation

The American Institute of CPAs (AICPA), has released a risk management reporting framework that is intended to “establish a common, underlying language for Cybersecurity risk management reporting—almost akin to US GAAP or...more

Potential Impact of Financial CHOICE Act on Corporate Governance and SEC Reporting and Disclosure Requirements

On June 8, 2017, the House of Representatives passed, by a 233-186 vote (with all Democrats and one Republican voting against), the Financial CHOICE Act of 2017, a bill principally designed to reverse many features of the...more

Staying Ahead of Non-Financial Reporting Risks

by NAVEX Global on

On May 31, shareholders at Exxon-Mobil approved a proposal calling for the company to report annually on how climate change regulation and new clean-energy technologies might affect its business....more

To Report or Not to Report – Is it Really A Question?

In a May 15, 2017 Bankruptcy Court decision (Gardens Decision) from California’s Central District (In re Gardens Regional Hospital and Medical Center, Inc. (Bankr. C.D.Cal., May 15, 2017, No. 1617463), Judge Ernest M. Robles...more

Foreign Investment Reporting to the United States: In-Bound Investment into the United States Specific Survey Report Forms...

by McNair Law Firm, P.A. on

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts seven (7) mandatory surveys to collect information on direct investment. These seven surveys consist of an initial survey for any new in-bound...more

Reminder: Quarterly FCC International Reports Due June 30, 2017

by Kelley Drye & Warren LLP on

FCC Quarterly Section 63.10(c)(2) International Traffic and Revenue Report - All carriers authorized to provide international communications service and classified as dominant must file a quarterly report detailing traffic...more

Preparing for the Inventory Reset: It Is Not That Easy

With the recent release of the 2016 Chemical Data Reporting (CDR) dataset and the initial interim list of active substances released with the February 2017 copy of the Toxic Substances Control Act (TSCA) Inventory...more

Corporate and Financial Weekly Digest - Volume XII, Issue 21

SEC/CORPORATE - Delaware Chancery Court Decision Demonstrates Continuing Risk to “Appraisal Arbitrage” In a stark application of the adage that one should be careful what one wishes for—because one may get it—on May 30,...more

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Cybersecurity

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