News & Analysis as of

Valuation

Opportune LLP

Providing Clarity Around SEC Statement On SPAC Warrant Accounting

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Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract....more

Rivkin Radler LLP

Biden’s 2022 Revenue Proposal, Profits Interests, And The Alchemy Of Compensation

Rivkin Radler LLP on

Recap- Last week, we considered several of the revenue proposals included in the Biden Administration’s 2022 Budget that are probably of interest – or should we say, “of concern”? – to the owners of closely held...more

FTI Consulting

Hedge Fund Portfolio Valuation and Liquidation

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An FTI Consulting (“FTI”) expert was appointed as a testifying expert by the liquidator of a Cayman hedge fund in a dispute involving a derivatives market neutral hedge fund strategy. SITUATION - A leading global fund...more

Schwabe, Williamson & Wyatt PC

What to Expect When Selling A Manufacturing Business

Knowing what to expect when going into the sale process and teaming up with experienced advisors is critical to making the sale of your business the crowning achievement of all of your hard work. This article discusses...more

Morrison & Foerster LLP

Sanctioned: Virgin Active's Restructuring Plans

On 12 May 2021, the High Court sanctioned three inter-conditional restructuring plans, under the Part 26A of the Companies Act 2006, for certain English subsidiaries of the Virgin Active group, despite major opposition of...more

Freeman Law

The King of Pop, Michael Jackson’s, Estate Wins Big at Tax Court

Freeman Law on

Two things are virtually certain in life: death and taxes. But, one more should be added to the list where the two converge—an IRS audit. Indeed, this scenario played out all too well for the “King of Pop,” Michael...more

Morrison & Foerster LLP

International Tax Disputes Insights Newsletter (Spring 2021)

Our inaugural issue focuses on a truly transnational and important rule of law: the attorney-client privilege and related protections against disclosure. While this is a topic common to all areas of law, the tax arena at...more

Morgan Lewis

1940 Act Regulatory Checklists

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Rule 12d1-4 under the Investment Company Act of 1940 permits funds to enter into “funds of funds” arrangements notwithstanding the prohibitions of Section 12(d)(1) of the Act of 1940, provided that certain conditions are met....more

Opportune LLP

Gift & Estate Tax Valuation: 5 Things To Remember

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Here are five things to remember when performing the valuation of shares of a closely held entity for gift and estate tax reporting...more

Opportune LLP

SEC Throws Wrench In SPAC Boom

Opportune LLP on

On April 12, 2021, the U.S. Securities and Exchange Commission (SEC) issued guidance directed at the accounting for warrants utilized by many special purpose acquisition companies (SPACs). Significant valuation work and...more

Proskauer - The Capital Commitment

Valuation in Times of Market Disruption

Valuation practices will continue to be the subject of disputes. Particularly in times of economic disruption and market volatility, buyers and sellers are more likely to have substantial differences of opinions on valuation,...more

Morrison & Foerster LLP

Courts: A Foreclosure Pandemic Pause? (Part 3)

Since the start of the COVID-19 pandemic, borrowers and lenders alike have sought clarity regarding the permissibility of UCC foreclosure sales in the midst of the ongoing pandemic and the resulting economic fallout, as...more

Mitchell, Williams, Selig, Gates & Woodyard,...

93rd Arkansas General Assembly/Renewable Energy Equipment: Proposed Legislation Addressing Property Tax Valuation

The 93rd Arkansas General Assembly convened for regular session on January 11th. House Bill 1751 (HB1751) would provide a definition of “renewable energy equipment” for property tax valuation purposes....more

Tonkon Torp LLP

Business Transition Planning In A Pandemic

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It is an open secret that many business owners, no matter how organized, regularly neglect an important task—developing their exit strategy. The right transition plan depends on the nature of the business and the...more

Thompson Coburn LLP

[Webinar] Higher Education Transactions: Valuation & Structure - February 23rd, 2:00 pm - 3:30 pm CST

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Thompson Coburn’s Higher Education Practice is pleased to announce the next entry in its 2020-21 Higher Education Webinar Series. On Tuesday, February 23, the practice will offer a 90-minute presentation focused on valuation...more

Pillsbury Winthrop Shaw Pittman LLP

New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear...

A recent change in New York law requires local authorities to assess spent nuclear fuel storage facilities at permanently shutdown nuclear power plants as real property for ad valorem tax purposes. The legislation raises...more

Pillsbury Winthrop Shaw Pittman LLP

SEC Moves to Modernize Framework for Securities Offerings and Sales to Workers

The SEC takes a highly anticipated first step toward updating Rule 701 and Form S-8 - Amendments to Rule 701 would increase the cap on exempt offerings and ease disclosure burdens. Revisions to Form S-8 would permit...more

Eversheds Sutherland (US) LLP

SEC modernizes valuation practices

On December 3, 2020, the Securities and Exchange Commission (the SEC) adopted new rule 2a-5 (Rule 2a-5) under the Investment Company Act of 1940, as amended (the 1940 Act), which establishes a framework for fund valuation...more

Hardin Compliance Consulting LLC

SEC (Finally) Modernizes Advertising and Solicitation Rules; NY Requires IAR Registration; DOL’s New Rule Eliminates ESG from...

For Investment Advisers - At Long Last – SEC Modernizes the Advertising and Solicitation Rules! Cramming it in just before the end of 2020, the SEC adopted a new rule to replace the existing advertising and cash...more

King & Spalding

Quantum Quarterly – Issue 12 – 4 Quarter 2020

King & Spalding on

Claimant is an Australian joint venture between Chile’s Antofagasta plc and Canada’s Barrick Gold Corporation. In 2006, Claimant became a party to a joint venture agreement between it and the Government of Balochistan with...more

Sullivan & Worcester

SEC Adopts New Valuation Rule under the 1940 Act

Sullivan & Worcester on

On December 3, 2020, the Securities and Exchange Commission (SEC) adopted new rule 2a-5 ("Rule 2a-5") under the Investment Company Act of 1940, as amended ("1940 Act") addressing valuation practices and the board of...more

Morgan Lewis

SEC Modernizes Framework for Fund Valuation Practices

Morgan Lewis on

Financial markets and fund investment practices have changed substantially since the US Securities and Exchange Commission (SEC) last addressed fund valuation comprehensively 50 years ago. In adopting Rule 2a-5 on December 3,...more

FTI Consulting

Is There a Timebomb on Your Balance Sheet?

FTI Consulting on

With so much uncertainty in the world, now is the time to take definite action and address those troublesome contingent liabilities that drag down performance and put your company at financial and reputational risk....more

Dechert LLP

Newsflash: SEC Adopts Fund Fair Valuation Rule

Dechert LLP on

On December 3, 2020, the U.S. Securities and Exchange Commission adopted a long-anticipated rule for the fair valuation of fund investments. Rule 2a-5 under the Investment Company Act of 1940 (final rule) establishes...more

Foley & Lardner LLP

Foley Regulatory Alert: SEC Modernizes Framework for Registered Fund Valuation Practices

Foley & Lardner LLP on

On December 3, 2020, the Securities and Exchange Commission (“Commission” or “SEC”) announced the adoption of a new rule that establishes an updated regulatory framework for valuation practices of registered investment...more

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