News & Analysis as of

Safe Harbors Repeal

Ogletree, Deakins, Nash, Smoak & Stewart,...

ACA Checkup: What Do Employers Need to Know in 2020?

Despite multiple challenges, many portions of the Patient Protection and Affordable Care Act (ACA) are still in effect and employers are taking steps to remain in compliance with the law. This fact sheet is intended as a...more

Groom Law Group, Chartered

Year-End Challenges and Opportunities: Congress Passes SECURE Act, Caddy Tax Repeal, and More

On Thursday, December 19, the Senate passed two spending bills to fund the government through September 30, 2020, one of which (H.R. 1865, the “Further Consolidated Appropriations Act of 2020” or the “Act”) contains the...more

Eversheds Sutherland (US) LLP

Treasury and the IRS release guidance regarding the repeal of Section 958(b)(4)

The Tax Cuts and Jobs Acts (TCJA) repealed § 958(b)(4) of the Code, which prevented downward attribution of stock ownership from a foreign person to a US person. That repeal has resulted in many foreign corporations being...more

Baker Donelson

Small Business Securities Bulletin: 505 Is Not Alive: SEC Adopts New and Amended Rules Governing Intrastate and Small Offerings

Baker Donelson on

As we have discussed in prior Bulletins, pursuant to Section 5 of the Securities Act of 1933 (Securities Act) and state securities laws, any offer and sale of a security must be registered with the Securities and Exchange...more

Alston & Bird

California Proposition 65 Regulations Overhaul

Alston & Bird on

The California Office of Environmental Health Hazard Assessment (OEHHA) proposes to repeal existing regulations and replace them with newer regulations to further the “right-to-know” purpose of the Proposition 65 statute and...more

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