On November 28, 2023, the Tax Court held that limited partners in state law limited partnerships cannot automatically rely on Section 1402(a)(13) of the Self-Employment Contributions Act (“SECA”) to exclude their distributive...more
In this time of continuing digital transformation, the use of smartphones and messaging apps, such as WhatsApp, Signal, iMessage, Facebook Messenger, WeChat, and Telegram, has become increasingly popular in business practice....more
On February 15, 2023, the U.S. Securities and Exchange Commission (“SEC”) issued a proposed rule (the “Proposal”) under the Investment Advisers Act of 1940 (the “Advisers Act”), which would (i) amend certain provisions of the...more
3/20/2023
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Custody Rule ,
Form ADV ,
Investment Adviser ,
Investment Advisers Act of 1940 ,
Investment Funds ,
Proposed Rules ,
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Regulatory Agenda ,
Regulatory Reform ,
Safeguards Rule ,
Securities and Exchange Commission (SEC) ,
Securities Regulation