Emerging Views® Blog
- On: September 13, 2019
- Posted In: CORPORATE
Many businesses grant equity interests to key employees or other service providers in an effort to incentivize them to help grow the business. Businesses organized as corporations often turn to the grant of stock options in order to accomplish this goal. However, limited liability companies...
- On: September 12, 2019
- Posted In: Opportunity Zone
In November 2018, we published a Client Alert summarizing the new Opportunity Zone program (OZ program) created by The Tax Cut and Jobs Act of 2017 and codified in Sections1400Z-1 and 1400Z-2 of the Internal Revenue Code (Code). The OZ program seeks to encourage investment...
- On: September 12, 2019
- Posted In: Opportunity Zone
November 2018 - Opportunity Zones - A Road to Realizing Capital Gains Benefits by Investing in Low- Income Communities The Tax Cut and Jobs Act of 2017, which became effective in December 2017, included provisions that allow for the deferral (and possible reduction or exclusion) of...
- On: April 1, 2018
April 2018: Joseph Otting, the head of the Office of the Comptroller of the Currency, announced on February 27, 2018 that banks no longer need to adhere to the Leveraged Lending Guidance when providing leveraged financing. Mr. Otting said that “Institutions should have the right to...
- On: January 10, 2018
January 2018 – In a detailed speech HERE given on January 9, 2018 at the annual Primary Dealer Meeting in New York City, Lorie K. Logan, Senior Vice President of the Federal Reserve Bank of New York, discussed the movement away from the use of the LIBOR rate as...
- On: September 20, 2017
On September 1, 2017, the Federal Reserve Board adopted a rule (the “Rule”) that will require banks that are deemed “global systemically important banking organizations” (“GSIBs”) and the United States operations of foreign GSIBs to amend their hedging agreements and certain other agreements (known as...
- On: April 4, 2017
- Posted In: DISPUTE RESOLUTION/LITIGATION
October 24, 2017 - The Connecticut Uniform Power of Attorney Act (“CUPOA”) establishes rules for the creation of powers of attorney including those that survive after the party granting the power (the “principal”) to a third party (the “agent”) becomes incapacitated, missing or detained. Earlier this...
- On: January 10, 2014
- Posted In: CORPORATE
Among the many truisms defining the American culture is the proposition that we live in a litigious society. As a matter of sound public policy designed to motivate highly qualified individuals to accept the risks associated with acting as directors and officers of corporations, the...
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