Nonprofit Quick Tip: State Filings in Mississippi and Georgia
Nonprofit Quick Tips: State Filings in Alabama and Arkansas
Quick Guide to Administrative Hearings
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
REFRESH Steps for Launching a New Charitable Corporation
Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Nonprofit Quick Tip: State Filings in Illinois and Indiana
Nonprofit Quick Tip: State Filings in Michigan and Ohio
RoboCop: Overview of Corporate Basics and Compliance Filings
Nonprofit Quick Tip: Corporate Filings in Washington, D.C.
Nonprofit Quick Tip: State Filings in Colorado and Wyoming
Expedited Review of IRS Applications for Recognition of Exempt Status
Nonprofit Quick Tip: State Filings in New Mexico and Utah
Back to Compliance: Reinstating Tax-Exempt Status for a Charity
Nonprofit Quick Tip: State Filings in Oklahoma and Texas
REFRESH: Loot and Private Foundation Rules – Part 2
Nonprofit Quick Tip: State Filings in Kentucky and Tennessee
Wiley's 10 Key Trade Developments: Outbound Investments and CFIUS Review
Radio and television station employment units (SEUs) located in Florida, Puerto Rico, the Virgin Islands, Iowa, Missouri, Alaska, Guam, Hawaii, Oregon, America Samoa, and Washington with five or more full-time employees must...more
As detailed in our prior alert, on September 27, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rule and form amendments to the SEC’s Electronic Data Gathering, Analysis, and Retrieval System (EDGAR)....more
The U.S. Securities and Exchange Commission (“SEC”) has introduced EDGAR Next, a modernization of its Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) system....more
US Securities and Exchange Commission (SEC) filers have until September 15, 2025, to enroll in Electronic Data Gathering, Analysis, and Retrieval (EDGAR) Next. Any filers not enrolled before the deadline will lose the ability...more
In 2024, the United States Securities and Exchange Commission (SEC) adopted “EDGAR Next,” which involved amendments intended to provide an easier method of accessing and managing accounts on the SEC’s Electronic Data...more
U.S. expatriates should read IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. This is a beneficial article published by the agency itself, detailing the unique and specific tax reporting...more
With the deadline for mandatory use of EDGAR Next around the corner – September 15th – here are the five biggest issues we’ve been working with clients on (as told to me by Cooley’s Luci Altman), some of which mirror the “Top...more
The U.S. Securities and Exchange Commission (the “SEC”) adopted changes to its Electronic Data Gathering, Analysis, and Retrieval System (“EDGAR”) used by private and public companies and other reporting persons to submit...more
Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more
Generally, gain or loss on the sale or exchange of a partnership interest is treated as capital gain or loss except to the extent of so-called "hot assets." Gain attributable to hot assets – generally unrealized receivables...more
Real estate developers in British Columbia are reminded of their continuing obligations pursuant to Part 2.1 of the British Columbia Real Estate Development Marketing Act (REDMA) in respect of the Condo and Strata Assignment...more
What is new: Some U.S. states have enacted pre-merger notification regimes of general applicability, requiring parties making HSR filings to also notify state attorneys general, with similar legislation pending in other...more
Each month, Kelley Drye’s Communications Group offers this reminder of upcoming filing deadlines that may affect our clients and friends. The successor to the Form 477 Local Competition and Broadband Report, the BDC Report...more
Act Quickly: EDGAR Next Enrollment Deadline Approaching - For public companies, investors and other users of the SEC’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, the deadline is fast approaching to...more
The Federal Communications Commission (FCC or Commission) has announced that the EAS Test Reporting System (ETRS) is now open for Emergency Alert System (EAS) Participants to file Form One. Under the FCC’s rules, EAS...more
Given that the Staff from the SEC’s Division of Economic and Risk Analysis recently had to post this note about errors for XBRL tags on “public float” amounts, I thought I would list the ten most common XBRL errors made by...more
Colorado and Washington have enacted groundbreaking laws modeled after the Uniform Law Commission’s Uniform Antitrust Pre-Merger Notification Act (UAPNA), requiring parties to certain Hart-Scott-Rodino Act (HSR) reportable...more
On August 1, 2025, legislation went into effect amending the Delaware General Corporation Law (DGCL) of the state of Delaware as contained in Senate Bill No. 95. The following is a brief summary of some of the more...more
Licensees of commercial and non-commercial full-power television, Class A television, low power television, AM radio, and FM radio stations are usually required to file biennial ownership reports with the Commission in...more
On November 7, 2024, the Internal Revenue Service (IRS) released Form 15620, Section 83(b) Election (“Form 15620”), standardizing the requirements to make an election pursuant to Section 83(b) (“Section 83(b) Election”), with...more
This edition of the Public Company Watch highlights critical updates and regulatory changes affecting public companies. Staying informed on these topics is crucial for effective compliance and strategic planning....more
There are several things you can count on in life as a broadcaster: death, taxes, and the need to file biennial ownership reports in odd-numbered years. But now you can scratch the last one (at least for the time being). ...more
While at this stage it is only a temporary win, in the spirit of Chairman Carr’s Delete, Delete, Delete proceeding, the FCC today released a Public Notice announcing that the Commission is suspending the requirement that...more
As of July 27, Washington State is now the first state to enact a uniform antitrust premerger notification law, and as of August 6, 2025, Colorado will be the second. Both new notification laws are similar, as they are...more
Parties to transactions should be aware of new requirements for state-level merger reporting – so-called “mini-HSR Acts” – modeled on the Uniform Antitrust Pre-Merger Notification Act (“UAPNA”). Washington and Colorado have...more