Remove calendar-of-events
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SEC Adopts Updates to Schedule 13D and 13G Reporting

Harvard Corporate Governance

This post is based on their Olshan memorandum. Related research from the Program on Corporate Governance includes The Law and Economics of Equity Swap Disclosure (discussed on the Forum here ) by Lucian Bebchuk; The Law and Economics of Blockholder Disclosure (discussed on the Forum here ) by Lucian Bebchuk and Robert J. Jackson Jr.;

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The Corporate Calendar and the Timing of Share Repurchases and Equity Compensation

Harvard Corporate Governance

The major insight of our paper is that both the timing of buyback programs and the timing of equity compensation, i.e., the granting, vesting, and selling of equity, are largely determined by the corporate calendar. This post is based on their recent paper. Fried (discussed on the Forum here ). In 2018, SEC Commissioner Robert J. Jackson Jr.

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Transforming pain points into productivity power, one app at a time

Avanade

Microsoft Productivity Studio creates the Rhythm of Business calendar app, which gives employees an easy way to coordinate events and better manage their time.

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Bowlero Corp. Completes Acquisition in New Jersey

Business Wire M&A

NYSE: BOWL) the global leader in bowling entertainment, completed the acquisition of The Big Event in New Jersey on February 14th. This announcement marks the Company’s first completed acquisition in calendar year 2023, out of a robust pipeline of remaining acquisitions. --(BUSINESS WIRE)--Bowlero Corp.,

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IRS Revises October 2022 Additional Election Change Guidance to Remove Non-Calendar-Year Plan Requirement

ThomsonReuters

We also reported on related IRS guidance allowing participants in non-calendar-year cafeteria plans to revoke their elections for family health coverage midyear to allow one or more family members to enroll in a qualified health plan through an Exchange (QHP). No other substantive changes have been made. Contributing Editors: EBIA Staff.

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IRS Confirms Removal of Non-Calendar-Year Plan Limitation from October 2022 Additional Election Change Guidance

ThomsonReuters

We noted that while the guidance initially had applied only to non-calendar-year plans, the IRS later posted a revised version of the guidance without the non-calendar-year plan limitation. (No No other substantive changes were made.) See also EBIA’s Health Care Reform manual at Section XXI.G (“Premium Tax Credits”).

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Is Our Health FSA Subject to COBRA?

ThomsonReuters

An individual’s account is overspent if the remaining annual limit (the difference between the annual election amount and the reimbursable claims submitted before the date of the qualifying event) is less than or equal to the COBRA premiums that would be required for the remainder of the year.

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