The Closer – M&A, Securities & Corporate Counsel

This is the second of a three-part overview of the new partnership audit rules codified in the Bipartisan Budget Act of 2015 (the “Act”) that will take effect January 1, 2018.  In Part 1, we provided an overview of the new partnership audit rules. In this Part, we describe the […]

This is the second installment in a two-part series which provides a brief overview of some important considerations for foreign business people and foreign companies considering investment in the United States. Employees In connection with organizing your business structure in the U.S., U.S. Visa requirements should be a consideration early […]

Since its original adoption in 1982, Securities and Exchange Commission (“SEC”) Regulation D, Rule 504 has been limited in amount to the issuance of no more than $1 million in securities in a 12-month period. Effective January 20, 2017, the SEC increased the maximum offering amount to $5 million in […]

Even with some economic uncertainty following the recent Presidential election, the United States (sometimes referred to herein as the “U.S.”) remains an attractive candidate for foreign investment.  This is the first installment in a two-part series which provides a brief overview of some important considerations for foreign business people and […]

Congress enacted new partnership audit rules as part of the Bipartisan Budget Act of 2015 (the “Act”).  As outlined further below, these new audit rules make it easier for the IRS to audit and assess tax on entities taxed as partnerships, including general partnerships, limited partnerships, and LLCs.  This article […]