The current volatility in financial markets has caused an increase in interest in pre-marketing certain bespoke securitization transactions, including esoteric, real estate-based, whole business, music royalty and digital...more
11/29/2022
/ Appraisal ,
Due Diligence ,
Financial Markets ,
Indemnification ,
Investors ,
Market Conditions ,
MNPI ,
Non-Disclosure Agreement ,
Rule 10(b) ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Term Sheets
Sophisticated investors in structured finance products are increasingly demonstrating an interest in entering the market via direct private placements pursuant to Section 4(a)(2) of the Securities Act of 1933, either in...more
Digital assets and special purpose acquisition companies (“SPACs”) have been two of the hottest topics in the financial world over the past few years, and, unsurprisingly, the topics overlap with increasing frequency. We have...more
5/5/2022
/ Acquisition Agreements ,
Cryptocurrency ,
Digital Assets ,
Disclosure Requirements ,
Initial Public Offering (IPO) ,
Investment Company Act of 1940 ,
Investor Protection ,
Proposed Rules ,
Proxy Statements ,
Regulatory Requirements ,
Securities and Exchange Commission (SEC) ,
Shell Corporations ,
Special Purpose Acquisition Companies (SPACs) ,
Valuation
On September 21, 2020, the Financial Accounting Standards Board (“FASB”) announced a proposed Accounting Standards Update (“ASU”), that if enacted, would provide a “practical expedient”, simplifying the analysis supporting...more
The rapidly developing news on the spread of the Coronavirus Disease 2019 (“COVID-19”) in the United States and other nations across the world has resulted in significant turmoil in global financial markets, bringing renewed...more
3/11/2020
/ Business Continuity Plans ,
Coronavirus/COVID-19 ,
Corporate Issuers ,
Due Diligence ,
Economic Downturn ,
Emergency Management Plans ,
Federal Reserve ,
Financial Markets ,
Force Majeure Clause ,
Infectious Diseases ,
Lost Productivity ,
Material Adverse Change Clauses (MACs) ,
Performance Standards ,
Public Health ,
Securities Transactions
Direct private placements of bonds under Section 4(a)(2) of the United States Securities Act can provide a flexible method of raising capital and act as a strong complement or alternative to traditional offerings of bonds,...more
A joint effort by the Financial Accounting Standards Board (“FASB”) and the International Financial Reporting Standards Foundation (“IFRS”) will fundamentally reset the accounting treatment of leases under both US-GAAP and...more
This past Monday, November 5, 2018, the Financial Accounting Standards Board (“FASB”) published much-sought after guidance regarding the recognition of franchise fees under Accounting Standard Codification 606, Revenue...more