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 […]
The Closer – M&A, Securities & Corporate Counsel
Primary Considerations for Foreign Investment in the United States (Part 1 of 2)
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 […]
New Partnership Audit Procedures — What Do They Mean for My Partnership or LLC? (Part 1 of 3)
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 […]
Taking Advantage of Low Interest Rates
For just the second time in the past ten years, on December 14, 2016, the Federal Reserve increased its key interest rate by 0.25 percent, and it appears poised to do so several more times this year. Many are wondering if there are steps to be taken regarding their estate […]
Optical Disk Drive Antitrust Settlement
If you purchased a desktop or laptop computer with a DVD or CD drive during the period of April 2003 to December 2008 then you may be eligible for an award under the Optical Disk Drive Antitrust settlement. This settlement is the second of two which have been entered into […]