Securities, Debt | JD Supra

UK Tax Round Up - October 2023

Proskauer Rose LLP on 11/6/2023

Welcome to the October edition of the UK Tax Round Up. This month has seen the Supreme Court’s judgment on the operation of the employment-related securities deeming provision, the Court of Appeal’s decision on what...more

OFAC Issues Venezuela Sanctions Relief Package Focused on Oil, Gas and Gold Sectors and Secondary Market Trading in Response to...

Akin Gump Strauss Hauer & Feld LLP on 10/24/2023

Key Points - On October 18, 2023, the U.S. Department of the Treasury’s Office of Foreign Assets Control (“OFAC”) took action to relax certain U.S. sanctions on Venezuela in response to the signing of an electoral roadmap...more

Southern District of New York Finds Contract Usurious so as to Support “Unlawful Debt” for RICO Purposes

King & Spalding on 5/8/2023

On March 1, 2023, the U.S. District Court for the Southern District of New York refused to dismiss a RICO claim, finding that a usurious contract could qualify as an “unlawful debt” for RICO purposes. Before commencing...more

Advantages of Mortgage Repurchase Facilities

King & Spalding on 11/15/2019

The past decade has seen a marked expansion in the use of warehouse financing facilities utilizing repurchase agreements. These specific types of facilities need to be structured carefully but enjoy a number of benefits that...more

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

Proskauer Rose LLP on 10/27/2016

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385. The final and temporary regulations recharacterize certain debt instruments as equity for...more

Glossary of Important Securities Regulation Terms and Definitions

Adler Pollock & Sheehan P.C. on 8/20/2015

This Glossary is designed to provide law students taking Securities Regulation with a tool that will assist them in learning the basic language of securities law and achieve a working knowledge of the fundamental principles...more