Exemptions, Parent Corporation

The Impact of the Corporate Transparency Act on Companies in a Captive Insurance Structure

Womble Bond Dickinson on 5/30/2024

Captive insurance companies are likely exempt from filing a Beneficial Ownership Information (BOI) Report under the insurance company exemption to the Corporate Transparency Act (CTA). Likewise, companies that are owned by...more

Luxembourg Administrative Court Decision: Parent-Subsidiary Exemption and Account 115 Contributions

Goodwin on 6/23/2022

On March 31, 2022, the Luxembourg Administrative Court of Appeal ruled that, in order to determine the minimum acquisition value of a participation for the purposes of the Luxembourg parent-subsidiary exemption, the...more

FTC and DOJ Propose ‘Modernizing Merger Filing’ Rules

Skadden, Arps, Slate, Meagher & Flom LLP on 9/24/2020

On Monday, September 21, 2020, the Federal Trade Commission (FTC) and Department of Justice (DOJ) jointly released two proposed rule changes to the Hart-Scott-Rodino (HSR) premerger filing requirements for acquiring parties....more

Foreign Investment Reporting to the United States: In-Bound Investment into the United States Specific Survey Report Forms 5-Year...

Burr & Forman on 6/21/2017

The U.S. Department of Commerce, Bureau of Economic Analysis (BEA), conducts seven (7) mandatory surveys to collect information on direct investment. These seven surveys consist of an initial survey for any new in-bound...more

Foreign Investment Reporting to the United States: In-Bound Investment into the United States Specific Survey Report Forms Annual...

Burr & Forman on 6/15/2017