Harvard Corporate Governance

JULY 3, 2022

The SEC has posted some 14,000 letters it received: These letters come from an astounding array of people and organizations, a far larger and diverse group than SEC rule proposals usually attract. neither drew as many tailored letters as the climate rule (those drew ~1500 and ~3400 respectively).

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Harvard Corporate Governance

MARCH 29, 2022

Pay Governance recently submitted a comment letter to the U.S. In our comment letter we acknowledge not being experts on share repurchase disclosure, but we wanted to address aspects of the SEC’s business case for the proposed changes. Introduction and Background.

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Harvard Corporate Governance

SEPTEMBER 12, 2022

This post is based on a comment letter submitted by Glass Lewis to the U.S. This post is based on a comment letter submitted to the SEC regarding the Proposed SEC Climate Disclosure Rule by Glass, Lewis & Co. Below is the text of the letter with minor adjustments to eliminate the correspondence-related parts. Strine, Jr.

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Harvard Corporate Governance

APRIL 18, 2022

This post is based on their recent comment letter to the SEC. Robert Eccles and Shiva Rajgopal jointly submit this letter in response to proposed Rule 10B-1 relating to position reporting of “large” security-based swap positions, which was published in the Federal Register as part of the Commission’s Release No. Jackson Jr.,

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Equity Marketability 188

Harvard Corporate Governance

APRIL 14, 2022

This post is based on a comment letter to the U.S. Katz, Wachtell, Lipton, Rosen & Katz, on Thursday, April 14, 2022 Editor's Note: Theodore N. Mirvis , Adam O. Emmerich , and David A. Katz are partners at Wachtell, Lipton, Rosen & Katz. Securities and Exchange Commission by Mr. Mirvis, Mr. Emmerich, Mr. Katz, Trevor S.

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Marketability Equity 197

Appraisers Blog

AUGUST 6, 2023

The consensus was that AMC engagement letters prohibiting appraisers from including their invoices in reports is a violation of AMC statute.

Appraisal 97

Appraisal 97

Henry Horne

SEPTEMBER 15, 2022

We call these comfort letters, though in actuality the proper term is verification letters. The post Comfort letters make your CPA uncomfortable appeared first on Henry+Horne. Increasingly, it appears lenders and mortgage brokers are requesting information from you as the borrower, to request of us, your CPA.

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BV Specialists

JULY 31, 2023

Occasionally, appraisers are asked to provide opinion letters based on a review of another appraiser’s work product or from a company’s internal analysis for which they need independent validation.

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Appraisal Business Valuation 79

Benzinga

APRIL 22, 2024

a Delaware corporation ((the "Company", OTC: NBND ) announces that the company has issued a letter of intent and plan to acquire OMM Imports, LLC, Elevare Skincare LLC, and Market Innovations, LLC ("Zero Gravity"). ISLAND PARK, N.Y., April 22, 2024 (GLOBE NEWSWIRE) -- NetBrands Corp.,

Technology 45

Technology Marketability 45

ThomsonReuters

JANUARY 28, 2021

EEOC Commission Opinion Letter: Individual Coverage Health Reimbursement Arrangements (ICHRA) under the ADEA (Jan. The letter explains that for ADEA purposes, two distinct plans must be analyzed: the ICHRAs and the insurance policies purchased by employees using ICHRA funds. Available at [link]. Contributing Editors: EBIA Staff.

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Compliance 98

ThomsonReuters

MAY 5, 2022

I understand that buyers typically ask for a determination letter to help assure that a plan is qualified, so I’m thinking we should get one. But I’ve heard that determination letters aren’t always available. When can a 401(k) plan be submitted for a determination letter? it is a single-employer plan).

Mergers & Acquisitions 97

Mergers & Acquisitions 97

ThomsonReuters

APRIL 28, 2022

IRS Information Letter 2022-0005 (Feb. The IRS has released an information letter regarding the requirements for expenses to qualify as medical care under Code § 213. EBIA Comment: This IRS information letter does not break new ground or include any surprises. Available at [link]. Contributing Editors: EBIA Staff.

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ThomsonReuters

JANUARY 6, 2022

The DOL has issued a statement that supplements its 2020 information letter regarding designated investment alternatives with a private equity component (see our Checkpoint article ). The 2020 letter responded to concerns raised by large plan sponsors with experience handling private equity investments in defined benefit plans.

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Equity Compliance 97

Harvard Corporate Governance

MARCH 27, 2024

This post is based on Mr. Fink’s annual letter to investors. Posted by Larry Fink, BlackRock Inc., on Wednesday, March 27, 2024 Editor's Note: Larry Fink is Founder, Chairman and CEO of BlackRock Inc.

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Finance Banking Marketability 62

Benzinga

MARCH 25, 2024

OTC: NILA ) today announced that it has entered into a Letter of Intent (LOI) with Xyberdata Ltd to acquire 100% of the common stock of a special purpose entity, to be established under the name MindWave that will hold 24,800 Bitcoin. SNOHOMISH, Wash., March 25, 2024 (GLOBE NEWSWIRE) -- via IBN - Nilam Resources, Inc. Nilam Resources, Inc.,

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Finance Marketability 40

ThomsonReuters

JUNE 2, 2022

Electronic filers will receive an acknowledgment notice via email; no separate acknowledgement letter will be sent. For more information, see EBIA’s 401(k) Plans manual at Section XXVII.J (“Determination Letter Forms, Fees, and Notice”). Paper Form 5300 filings will be accepted through June 30, 2022. During the transition period (i.e.,

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Benzinga

AUGUST 30, 2022

NASDAQ: TSLA ) CEO Elon Musk sent a second termination letter to Twitter, Inc. NYSE: TWTR ) on Monday — this time adding additional bases separate and distinct from the ones mentioned in the July 8 termination letter — according to an amendment to the Schedule 13D filed with the SEC on Tuesday.

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ThomsonReuters

JULY 15, 2021

IRS Information Letters 2021-0003 (Dec. Letter 2021-0003. Letter 2021-0013. The IRS has released two information letters that address the substantiation rules for health FSA debit card programs. The other letter responds to a request for information about the substantiation rules for health FSA debit card transactions.

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ThomsonReuters

SEPTEMBER 9, 2021

IRS Information Letters 2021-0008 (May 11, 2021) and 2021-0014 (April 16, 2021). Letter 2021-0008. Letter 2021-0014. The IRS has released two information letters that provide general information about health savings accounts (HSAs) and high-deductible health plans (HDHPs).

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ThomsonReuters

JANUARY 13, 2022

The IRS has issued its annual update and restatement of the revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. Determination letter requests for MEPs that have already been submitted may be withdrawn and the user fee will be refunded.

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Compliance 52

Reynolds Holding

FEBRUARY 13, 2023

In a new paper, we examine whether SEC comment letters on deficiencies in compensation disclosure have an impact on executive-compensation “contract efficiency,” meaning the extent to which such contracts align with shareholder interest. We also find that comment letters lower excessive plan-based compensation.

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Equity Marketability Compliance 59

Appraisers Blog

AUGUST 3, 2023

The consensus was that AMC engagement letters prohibiting appraisers from including their invoices in reports is a violation of AMC statute.

Appraisal 74

Appraisal 74

Business Wire M&A

MAY 15, 2023

BUSINESS WIRE)--WiSA Technologies Signs Letter of Intent to Acquire Comhear, Inc. BEAVERTON, Ore.--(BUSINESS

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Technology 98

Appraisers Blog

AUGUST 6, 2023

The consensus was that AMC engagement letters prohibiting appraisers from including their invoices in reports is a violation of AMC statute.

Appraisal 74

Appraisal 74

Reynolds Holding

MAY 24, 2023

comment letters). Even though over 90 percent of the countries that use IFRS do not use English as their primary language, proposed standards are currently issued in English and, at most, three additional non-English languages, and all comment letters must be submitted in English. Language barriers, however, may impede this process.

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Marketability Finance 52

Benzinga

MARCH 11, 2024

(TSXV: SMTH ) (" Smithe "), a capital pool company listed on the TSX Venture Exchange (the " Exchange "), announces that, by mutual agreement, the parties have terminated the letter of intent relating to Smithe's proposed acquisition of MeetAmi Innovations Inc. (" MeetAmi ").

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Marketability 40

ThomsonReuters

JANUARY 14, 2021

The IRS has updated and restated its revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. Determination letter requests for plans that result from a plan merger must include the most recent determination letter for each predecessor plan. (An

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Harvard Corporate Governance

NOVEMBER 30, 2022

Posted by Ron Berenblat, Andrew Freedman, Dorothy Sluszka, Olshan Frome Wolosky LLP, on Wednesday, November 30, 2022 Editor's Note: Andrew Freedman , and Ron Berenblat are Partners and Dorothy Sluszka is an Associate at Olshan Frome Wolosky LLP. This post is based on their Olshan memorandum.

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Reynolds Holding

MARCH 16, 2023

For more than ten years, Larry Fink, Chairman and CEO of BlackRock, the world’s largest asset manager, has published separate annual letters — one to CEOs and another to BlackRock’s shareholders. It is based on the firm’s memorandum, “Larry Fink’s Annual Letters to Investors,” dated March 16, 2023.

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Market Capitalization Marketability 49

ThomsonReuters

AUGUST 19, 2021

IRS Information Letters 2021-0004 (Dec. Letter 2021-0004. Letter 2021-0005. Two recently released IRS information letters provide general information about the circumstances under which health FSA participants can continue to be reimbursed for eligible expenses after termination of employment.

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IBG Business

APRIL 4, 2023

In a business sale, the letter of intent is a vital document, and sellers need to thoroughly understand its purpose and scope. Pop, we just got what looks like a letter of intent from a guy in Fresno who wants to buy the mine for $19 million cash. The next step is for the buyer to present the seller with a letter of intent.

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Start-ups Finance Marketability 52

Reynolds Holding

MAY 25, 2023

Can the tone or sentiment of an SEC comment letter provide a signal to investors about the quality of an underlying firm? 1] My study, though still at a preliminary stage, suggests an intriguing relationship between the sentiment expressed in SEC staff comment letters and the likelihood of qualification for proposed Reg A offerings.

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Compliance Finance 52

LaPorte

OCTOBER 14, 2022

(authored by RSM US LLP) RSM submits comment letter on section 163(j) business interest expense law. The post RSM submits comment letter on section 163(j) business interest expense law first appeared on LaPorte.

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Internal Audit 360

APRIL 13, 2023

With this Open Letter to the IIA, my aim is, after studying the exposure document closely, to suggest some areas that the IIA rethink or reevaluate in its approach. Yes, this has been brought up a number of times in this letter already, but it is a critical point. It is probably also why I am so passionate about this topic.

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Start-ups 110

Benzinga

SEPTEMBER 10, 2022

What Happened: Musk’s team served a third notice of termination to Twitter, citing a third basis, according to an amended 13D filing with the SEC that included a letter addressed to Twitter’s Chief Legal Officer Vijaya Gadde. (NYSE: TWTR ).

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Norman Marks

APRIL 8, 2024

The release of the draft Cybersecurity Topical Requirement for public comment has sparked some very serious negative reactions from thought leaders (notably on LinkedIn). I agree with many of their comments. My overriding concern is whether the IIA is leading the profession in the right direction.

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ThomsonReuters

JULY 7, 2022

June 2022); Form 8717, User Fee for Employee Plan Determination Letter Request (Rev. EBIA Comment: Electronic filing of Form 5300 is now mandatory for all determination letter applications, as the brief transition period during which paper submissions were still accepted has ended. June 2022). Instructions.

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