Emerging Views® Blog
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- On: October 9, 2019
- Posted In: CORPORATE
A limited liability company has historically been considered an attractive structure for an entity based upon its flexibility in organizational structure (like a corporation or partnership), its taxation as a pass-through entity (like a partnership) and the owners’ limited liability for actions and debts of...
- On: October 9, 2019
- Posted In: CORPORATE
As an entrepreneur or principal of a small business, particularly a start-up company, you have probably pursued or considered pursuing funding from a variety of sources, including debt financing, equity financing from friends and family or “angel” investors, and equity financing from a venture capital...
- On: September 13, 2019
- Posted In: CORPORATE
As a business owner, it is important to recognize that your business is not just where you work, but probably represents a significant portion of your net worth and your largest asset. The ability to monetize that asset is the most important financial event of...
- 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...
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