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Financial Statements Debt

Offit Kurman

Who Controls the Money Doesn’t Control the Divorce

Offit Kurman on

It’s very common in a marriage for one spouse to earn most of the income or handle all the financial decisions. But when divorce happens, the spouse who hasn’t managed the money often feels anxious or powerless. The good news...more

White and Williams LLP

New York Lawmakers Re-introduce Legislation to Impose Recording Tax on Mezzanine Loans and Preferred Equity Investments

New York State lawmakers have reintroduced proposals to impose a tax on the creation of mezzanine debt and preferred equity. Both the New York Senate and Assembly have put forward similar bills that would require both...more

Paul Hastings LLP

Credit Funds: Riding the Sea of Change

Paul Hastings LLP on

We are delighted to bring this edition of Spotlight Magazine to you after the disruption of the past two years and the COVID-19 pandemic. There has been a sea of regulatory change that has evolved during this time, masked by...more

Stinson - Corporate & Securities Law Blog

FASB Proposal Addresses Classification of Debt

FASB has issued a proposed Accounting Standards Update, or ASU, intended to improve guidance used to determine whether debt should be classified as a current or noncurrent liability in a classified balance sheet....more

Orrick, Herrington & Sutcliffe LLP

GASB Statement No. 88 Defines Debt and Increases Disclosure Requirements for Government Financial Statements

The Governmental Accounting Standards Board issued GASB Statement No. 88 (the "Statement") in March 2018. The Statement requires increased disclosure in notes to financial statements of all state and local governments. The...more

Adler Pollock & Sheehan P.C.

Glossary of Important Securities Regulation Terms and Definitions

This Glossary is designed to provide law students taking Securities Regulation with a tool that will assist them in learning the basic language of securities law and achieve a working knowledge of the fundamental principles...more

McNees Wallace & Nurick LLC

Bipartisan Group of Senators Advance Additional Municipal Debt Reform Legislation

A bipartisan group of Pennsylvania Senators led by Senators John Eichelberger (R) and Rob Teplitz (D), the majority and minority chairs of the Senate’s Local Government Committee, and including Senators Mike Folmer (R) and...more

McNees Wallace & Nurick LLC

Senate Proposal Would Dramatically Change Process for DCED Approval of Municipal Debt

A bill has been introduced in the Pennsylvania Senate by Senator Mike Folmer (R-Lebanon) and others which would, among other things, dramatically change the process by which municipal financings are reviewed by the Department...more

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