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Business Assets Corporate Governance

Holland & Knight LLP

Section 1202 Gross Assets and Basis Issues for Qualified Small Business Stock

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In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among other requirements, have aggregate gross assets of no more than $75 million at...more

Venable LLP

Changes to Maryland General Corporation Law Effective October 1, 2025

Venable LLP on

During its 2025 session, the General Assembly of Maryland approved House Bill 1171, amending several provisions of the Maryland General Corporation Law (the “MGCL”). House Bill 1171 was signed by Governor Moore and is now...more

Conyers

CIMAでのプライベートファンド登録

Conyers on

プライベートファンド法(2021年改正)に於ける「プライベートファンド」で定義されるケイマン諸島の全事業体は、ケイマン諸島金融管理局(CIMA)への登録が義務付けられています。...more

White & Case LLP

Law on Restructuring of Some Receivables

White & Case LLP on

A detailed new amnesty law, "The Law Relating to Restructuring of Tax and Some Other Receivables and Amendments to Certain Laws" (the "Law"), which is quite comprehensive and offers partial tax amnesty for to the period...more

Katten Muchin Rosenman LLP

5 Questions You Should Be Asking About Succession Planning for Your Family Office

Succession planning for family offices is often a difficult process. It is emotional. It takes longer than it should. But succession planning that is deliberate, collaborative, and strategic can offer so much opportunity....more

Allen Matkins

Is Shareholder Approval Required To Mortgage Corporate Property?

Allen Matkins on

California requires the approval of the outstanding shares of a California corporation and its board of directors when it sells, leases, conveys, exchanges, transfers or otherwise disposes of all or substantially all of its...more

Opportune LLP

2020 Oil & Gas Impairments: What’s Behind the Numbers?

Opportune LLP on

Find out why some energy companies are considering potential oil and gas impairments amid low oil and gas pricing, and what key considerations go into conducting these impairments in order to comply with debt covenants and...more

Pillsbury Winthrop Shaw Pittman LLP

Establishing and Managing a Business in the UK 2020

This guide has been compiled to give an overview of the rudimentary legal aspects that should be considered by anyone thinking of establishing a business in the UK. It is aimed at businesses that may already be established in...more

Opportune LLP

Bringing Goodwill & Asset Impairment Testing into Focus

Opportune LLP on

Find out why adequetely addressing year-end goodwill and long-lived asset impairment testing procedures improves financial audits, reviews and allows for greater transparency. Market equity prices and indices continued to...more

Pillsbury Winthrop Shaw Pittman LLP

Establishing and Managing a Business in the UK - 2020 Edition

This guide has been compiled to give an overview of the rudimentary legal aspects that should be considered by anyone thinking of establishing a business in the UK. It is aimed at businesses that may already be established in...more

Seyfarth Shaw LLP

Fiduciary Duties With Respect To Trade Secrets For Dual Or Multiple Directors

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The purpose of this short paper is to ‘join the dots’ between a director’s fiduciary duties and especially a person holding dual or multiple directorships and trade secrets....more

Sands Anderson PC

Corporation or LLC is not a “Get Out of Debt Free” Card

Sands Anderson PC on

The Federal Trade Commission recently settled the largest-ever fitness and weight loss deceptive advertising complaint, against Ab Circle Pro, for up to $25 million. The FTC settled with not only the marketer, but the...more

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