Title I

News & Analysis as of

IRS Releases Additional Rulings on Lump-Sum Windows

The practice of offering lump-sum distributions has become increasingly popular among defined benefit plan sponsors looking to decrease volatility or other defined benefit plan risks. In some situations, plan sponsors offer...more

Testing the Waters

An issuer that is considering or that has commenced an initial public offering (“IPO”) should take special care to familiarize itself with the communications rules applicable to offerings....more

SEC Releases Disclosure Study

Today the SEC released the study that was required by Title I of the JOBS Act on Regulation S-K requirements. It is available here...more

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