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Walkers

Key considerations for trustees deciding whether to exercise their power of appointment

Walkers on

Among a trustee's numerous powers, the exercise of its power of appointment is one it will most often be asked to consider exercising. It is also the power that will come under the most scrutiny from beneficiaries....more

Skadden, Arps, Slate, Meagher & Flom LLP

Best Practices: How a Board Can Enhance Shareholder Value Creation in a Spin-Off

Skadden, Arps, Slate, Meagher & Flom LLP on

In an article last year, we discussed the increased pressure companies face to separate businesses that are not deemed “core,” and why tax-free spin-offs and similar transactions may be the most appealing way to achieve this....more

Proskauer - Not for Profit/Exempt...

IRS Encourages Private Foundations to Consider Charitable Purposes in Investing Its Assets

Proskauer - Not for Profit/Exempt... on

As we previously reported, the IRS has updated its guidance with helpful examples concerning program-related investments for private foundations. In its recently issued Notice 2015-62, the IRS provides further assurance that...more

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