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Board of Directors › Fees

Goodwin

Absence of VAT on Directors’ Fees According to the CJEU

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At a first glance, it has to be recalled that in accordance with the Circular n° 781 dated 30 September 2016, the Luxembourg VAT authorities consider that the activity of a board member has an economic nature in relation to...more

Fenwick & West LLP

2022 Corporate Governance Practices and Trends

Fenwick & West LLP on

Fenwick has surveyed the corporate governance practices of the companies included in the Standard & Poor’s 100 Index (S&P 100) and the technology and life sciences companies included in the Fenwick – Bloomberg Law Silicon...more

Hutchison PLLC

What’s the Difference Between a Public Benefit Corporation and a B Corp Certification?

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At risk of stating the blindingly obvious, all founders of for-profit companies want their businesses to be profitable. It’s the table stakes for starting and running a business. But what if you wanted to do more?...more

McGuireWoods LLP

Financial Adviser Update Regarding Disclosure of Fees

McGuireWoods LLP on

A recent Delaware Court of Chancery case, Vento v. Curry, highlights Delaware courts’ treatment of financial adviser relationships, how these relationships intersect with directors’ fiduciary duties, and the importance of...more

Dechert LLP

Developments in Disclosure of Financial Advisor Fees in M&A Transactions

Dechert LLP on

Recent developments, including the U.S. Securities and Exchange Commission settlement with CVR Energy and related SEC Staff guidance, reinforce a trend towards more extensive disclosure of financial advisor fees in M&A...more

Morrison & Foerster LLP

SEC Staff Guidance on Fund Distribution and Sub-Accounting Fees: Emphasis on Process and Fully Informed Directors

Morrison & Foerster LLP on

In regulatory guidance published on January 6, 2016, the SEC’s Division of Investment Management tackled the knotty issue of how mutual funds, their investment advisers and independent fund directors should evaluate...more

Goodwin

Money Market Fund Reform – A Summary of Significant Changes

Goodwin on

The SEC recently adopted amendments to the rules governing MMFs. Most particularly, the amendments (i) require institutional prime and institutional tax-exempt MMFs to use a floating net asset value as opposed to allowing...more

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