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Guide to U.S. Variation Margin Documentation for Financial End Users

The scheduled implementation date applicable for most financial end users for the mandatory posting of variation margin to their swap dealer counterparties under U.S. margin rules is March 1, 2017. In most cases, the U.S....more

California Employment Law Notes - October 2016

Newly Enacted California Statutes - Minimum Wage Increases - As of January 1, 2017, businesses with 26 or more employees must pay a minimum wage of $10.50 per hour; the rate increases to $15.00 per hour in 2022....more

Controversial Debt-Equity Regulations Finalized With Limited Fixes, Concessions and Reservations by Government

On October 13, 2016, Treasury and the IRS issued important new final and temporary regulations (the “Regulations”) under section 385 of the Internal Revenue Code addressing the treatment of intercompany debt for U.S. federal...more

GAO Releases Detailed Report Criticizing The OFCCP

The Government Accountability Office (“GAO”) has released a report critical of the Office of Federal Contractor Compliance Programs (“OFCCP”) and making suggestions for improvement.  The report followed the GAO’s...more

Local Government Travel and Entertainment Expenses Come Under Greater Scrutiny with New Law

Over the past few years there has been no shortage of FOIA requests and media attention on how school districts and other units of local government spend or reimburse spending on conferences, dining, and travel. Last week...more

New Illinois Law Requires Local Public Agencies to Regulate Travel Expenses

In the wake of numerous recent examples of extravagant spending by some Illinois local governments and agencies, the Illinois General Assembly sent Gov. Bruce Rauner a bill designed to increase the accountability of local...more

Proving Your Case: Important Documents For Accident Victims

A lawyer for a car accident claim needs to properly document medical care and prove pain and suffering to justify a fair award. The sooner the victim begins collecting the documents, the better....more

The Cold Comfort of the Best Interest Contract Exemption

The BIC Exemption to the new DOL Fiduciary Rule offers some relief, but at a potentially prohibitive cost. The US Department of Labor (the DOL) recently forced the most significant change to the investment community...more

Best-laid plans? The "Pan-European Private Placement Market"

The global dislocation in the financial markets which began in 2007 prompted a decrease in lending and an increase in regulation in the European and the US economies, amongst others. This paper looks at recent initiatives...more

California’s End of Life Option Act: Key Requirements and Considerations

On June 9, 2016, California’s End of Life Option Act (the “Act”) will go into effect. The Act authorizes an adult who is suffering from a terminal disease and meets other qualifications to request an aid-in-dying drug that...more

Attention Taxpayers: New IRS Rules May Deem Debt to Be Stock

In April, the IRS proposed rules that would treat debt between related corporations as stock for U.S. tax purposes. These rules would apply to all corporations (including regular C corporations, S corporations, foreign...more

New "Inversion" Proposed Regulations Inspired By The Pfizer/Allergan Deal May Impact Corporate Tax Planning Strategies

The Treasury Department has recently promulgated proposed regulations dealing with so-called inversion transactions. Inversion transactions are ones in which a U.S. corporation changes its domicile to a nation with a more...more

Treasury Proposes Fundamental New Limitations on Related Party Lending Transactions – With Retroactive Effect!

The U.S. Treasury Department has very recently and unexpectedly released significant guidance that promises, if finalized, to fundamentally limit the circumstances under which related corporations (and, in some cases,...more

IRS Rules Could Treat Related Party Debt as Stock

Multinational groups can strip U.S. earnings away from U.S. taxation by having a domestic corporation issue debt and pay earnings out to foreign affiliates as deductible interest. This strategy could be used after an...more

Treasury Targets Related-Party Debt with Proposed Regulations to Treat Debt as Equity

Proposed regulations would establish a sweeping framework to treat debt as equity in an effort to curb the use of “excessive” related-party debt. On April 4, 2016, the US Department of the Treasury (Treasury) and the...more

Taking Stock in Related-Party Debt: Regulations Propose Sweeping Changes

On April 4, the Treasury and the Internal Revenue Service (IRS) released proposed regulations under IRC § 385 (the Proposed Regulations) that are intended to combat perceived concerns associated with indebtedness between...more

Don’t Let Your Weight Get You Down: How to Be Ready for IMO’s New Ocean Container Weight Rule by July 1st

The International Maritime Organization (“IMO”) adopted new amendments to the Safety of Life at Sea (“SOLAS”) convention that will apply to international shipments and go into effect on July 1, 2016. This amendment will...more

FINRA Reminds Members of Obligations in Offerings Subject to a Contingency

On February 8, 2016, FINRA released Regulatory Notice 16-08 relating to the contingency offering requirements of Rules 10b-9 and 15c2-4 under the Exchange Act. The Notice arises from FINRA’s review of various private...more

Electronic Monitoring Notification and Consent Form Released

The Illinois Department of Public Health has released the Electronic Notification and Consent Form on Friday, January 29, 2016. The Authorized Electronic Monitoring in Long-Term Care Facilities Act (Public Act 099-0430)...more

Texas Notary Seals Must Include State-Issued Identification Number as of January 1, 2016

Pursuant to Texas House Bill 1683, effective as of January 1, 2016, all Texas notary seals must include an identifying number issued by the Texas Secretary of State’s Office. Failure to apply a notary seal in compliance with...more

Japan FSA Publishes Draft Enforcement Orders, Cabinet Ordinances, and Supervisory Guidelines for Article 63 Exemption

New amendments introduce a significant overhaul with respect to the Article 63 Exemption filing process and the ongoing obligations of Article 63 Exemption Operators....more

Record-breaking FCA settlements underscore importance of Stark Law compliance

In September and October, the Department of Justice (DOJ) announced four record-breaking False Claims Act settlements – ranging from $25 million to $115 million – involving health care systems that allegedly made improper...more

Nonqualfied deferred compensation plan update

In June 2015, the Internal Revenue Service released updated audit guidelines for nonqualified deferred compensation plans. Basically, audit guidelines are used by the IRS to communicate with the agents in the field who are...more

OIG and CMS Issue Rule: Finalizing Fraud and Abuse Waivers for MSSP ACOs

The Centers for Medicare and Medicaid Services (CMS) and the Office of Inspector General (OIG) of the Department of Health and Human Services just issued a final rule setting forth waivers of specified fraud and abuse laws...more

AgriBiz Alert: OSHA Targets Agribusiness Industry with New Citations

In recent months, the Occupational Safety and Health Administration (OSHA) cited several agribusiness employers for alleged violations of its standards, proposing significant penalties against them....more

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