Harvard Corporate Governance

OCTOBER 9, 2023

Calendar year-end companies must include the buyback disclosures for the fourth quarter of 2023 in their annual report on Form 10-K for the year ended December 31, 2023. For such companies with a calendar year-end, this means their first disclosures will be in the Form N-CSR for the semi-annual period ending June 30, 2024.

Total Shareholder Return 188

Total Shareholder Return Equity Compliance Marketability 188

ThomsonReuters

AUGUST 11, 2022

EBIA Comment: This notice does not extend the deadline for adopting retroactive amendments reflecting the CARES Act’s optional coronavirus-related distribution and loan relief—that deadline remains the last day of the first plan year beginning in 2022 (2024 for governmental plans).

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ThomsonReuters

APRIL 6, 2023

Only one emergency personal expense distribution is permissible per calendar year in an amount up to the lesser of (1) $1,000, or (2) the participant’s nonforfeitable accrued benefit minus $1,000. A participant has the option to repay the distribution within three years after the day it is received. ANSWER: SECURE 2.0 (see

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ThomsonReuters

SEPTEMBER 30, 2022

This notice, which replaces IRS Notice 2021-52 (see our Checkpoint article ), announces rates for use under the optional high-low substantiation method, special rates for transportation industry employers, and the rate for taxpayers taking a deduction only for incidental expenses.

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Benzinga

JANUARY 4, 2023

The Master Lease has an initial term of 15 years (with 14 years remaining) followed by four five-year renewals at the tenant's option. in the first calendar year following closing. GLPI continues to have the option, subject to. In connection with the closing, a $200.0 million transaction fee.

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Benzinga

APRIL 11, 2024

The merger is expected to be completed in the second calendar quarter, subject to the completion of the subordinated debt issuance and satisfaction of customary closing conditions. Consumer services include online and mobile banking, home equity loans and lines, mortgage options and wealth management solutions.

Banking 40

Banking Finance Equity 40

ThomsonReuters

NOVEMBER 27, 2023

Employers may use the Annual Lease Value (ALV) Method if the vehicle is provided to the employee for the entire calendar year. This is important because while federal income tax withholding is optional, FICA withholding is required. The Annual Lease Value Method. For 2023, the business mileage rate is 65.5¢.

Fair Market Value 97

Fair Market Value Marketability 97

ThomsonReuters

NOVEMBER 5, 2020

As the end of the calendar year approaches, and many day-care options remain closed or are operating at limited capacity, it seems increasingly likely that some DCAP participants may not incur day-care expenses equal to their contributions (even if they stopped contributing midyear). for health FSA carryovers or a grace period).

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Appraisers Blog

AUGUST 21, 2023

Use calender option upper right to observe site changes in chronological order if desired. Other times, you may see interactive calendars with little bubbles like heat maps sort of tracking, depending on how many site scrapes the auto bots acquired. Just click away and see what you find.

Start-ups 75

Start-ups 75

ThomsonReuters

JANUARY 22, 2024

percent for calendar years 2023 through 2025. These measures aim to promote the availability of affordable housing options for individuals and families. It increases the nine percent low-income housing tax credit ceiling by 12.5

Start-ups 105

Start-ups Finance Technology 105

Benzinga

NOVEMBER 14, 2022

Star Minerals Ltd (ASX:SMS) has struck broad shallow high-grade gold during reconnaissance drilling at the recently optioned Star of the East Project in the Murchison region of Western Australia, confirming the mineralisation in historical drilling and mining data. Sydney, Nov. Click here. Click here. Click here.

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ThomsonReuters

JUNE 29, 2022

This was option “c” from last week’s quiz. ” This is the total tax liability for an employer for the previous four quarters (July 1 of the second preceding calendar year through June 30 of the preceding calendar year). See Payroll Guide ¶4280 for more information on IRS recordkeeping requirements.

Start-ups 97

Start-ups 97

Benzinga

MAY 25, 2023

Founded in 1990, Atkinsons, which reported revenue of over $130 million in calendar 2022, is a leading United Kingdom-based online retailer of precious metals, bullion and coins. In connection with the agreement, A-Mark received an option, exercisable starting in May 2025, to acquire an additional 24.5%

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ThomsonReuters

JANUARY 21, 2021

The regulations adopt optional safe harbors to simplify ALEs’ affordability determinations. A look-back month safe harbor allows ALEs to use the premium for January of the prior calendar year for calendar-year ICHRAs, or the premium for January of the current calendar year for non-calendar-year ICHRAs.

Compliance 59

Compliance 59

Lighter Capital

NOVEMBER 19, 2021

And there couldn't be a better time to give your startup the gift of extra runway than the end of the calendar year. Startups need other options for raising growth capital. Compare Startup Fundraising Options. In the best of times it can take 12-24 months (or longer) to raise capital from angel investors and VCs.

Start-ups 52

Start-ups Finance Marketability Equity 52

ThomsonReuters

JANUARY 5, 2023

The IRS has announced the optional 2023 standard mileage rates for business, medical, and other uses of an automobile, and the 2023 vehicle values that limit the application of certain rules for valuing an automobile’s use. IRS Notice 2023-03 (Dec. 29, 2022); IRS News Release IR-2022-234 (Dec. News Release.

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ThomsonReuters

SEPTEMBER 9, 2021

This notice, which replaces IRS Notice 2020-71 (see our Checkpoint article ), announces rates for use under the optional high-low substantiation method, special rates for transportation industry employers, and the rate for taxpayers taking a deduction only for incidental expenses.

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Benzinga

FEBRUARY 3, 2023

Atkinsons reported revenue of over $130 million in calendar 2022. A-Mark will also be granted an option, exercisable no sooner than 24 months after the closing, to purchase an additional 24.5% Founded in 1990, Atkinsons is a leading United Kingdom-based online retailer of precious metals, bullion and coins.

Marketability 40

Marketability 40

Benzinga

JUNE 28, 2022

The Master Lease has an initial term of 15 years (with 14 years remaining) followed by four five-year renewals at the tenant's option. in the first calendar year following the completion of the acquisition of the real property assets of Bally's Rhode Island properties.

Equity 40

Equity Marketability 40

Reynolds Holding

OCTOBER 15, 2023

Second, the short sale data publicly disclosed on an aggregated basis will include the daily net activity on each settlement date during the calendar month. ENDNOTE [1] See “Staff Report on Equity and Options Market Structure Conditions in Early 2021” (Oct. Such information not currently made available by FINRA or the exchanges.

Equity 40

Equity Corporate Finance Marketability Finance 40

Reynolds Holding

JANUARY 28, 2024

Disclosure Regarding Option Grant Timing. A registrant with a calendar year fiscal year must include these new disclosures in its Form 10-K or annual proxy statement filed in 2025. In order to avoid potentially difficult disclosures in the future, companies should evaluate their grant practices now.

Dividends 53

Dividends Marketability Compliance Equity 53

Benzinga

JANUARY 26, 2023

The parties to the LOI have agreed to negotiate the terms of a Transaction, including a Definitive Business Combination Agreement, on an exclusive basis through February 24, 2023, at which point IAC may extend such term for an additional 15 calendar days. The parties may also further extend such term on a mutually agreeable basis.

Enterprise Value 40

Enterprise Value Finance 40

Brian DeChesare

DECEMBER 20, 2023

And yes, you read the news correctly: Banks like RBC, DB, Houlihan Lokey, Rothschild, and Guggenheim opened 2025 summer internship applications in calendar year 2023. Avoid options like sociology, art history, gender studies, etc., The best “Plan B” options depend on how far off you are.

Banking 91

Banking Start-ups Finance Corporate Finance 91

ThomsonReuters

JUNE 29, 2022

” The answer to this question was option b. ” As we mentioned in the this edition, an employer’s deposit schedule for a calendar year is determined from the total taxes reported on Forms 941 (Employer’s Quarterly Federal Tax Return) in a four-quarter lookback period.

Start-ups 89

Start-ups Compliance 89

ThomsonReuters

JANUARY 13, 2022

Under another safe harbor, plans and insurers may limit coverage of OTC tests purchased without a provider’s involvement to eight tests per covered individual per 30-day period (or per calendar month). Fraud and Abuse. Effective Date.

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Benzinga

JULY 19, 2023

The businesses we are acquiring are highly complementary to our existing UK and Japan operations and provide exciting opportunities and optionality to develop and commercialize our own portfolio, as well as partnered and future in-licensed products in Japan. Ltd ("IPK") (the "Transaction").

Marketability 40

Marketability Banking Finance 40

ThomsonReuters

MARCH 10, 2021

Changes under ARPA apply to amounts paid with respect to calendar quarters beginning after March 31, 2021. It also continues to allow for up to $10,000 in qualified wages for any calendar quarter. Limits the ERC to $50,000 per calendar quarter of an eligible employer that is a “recovery startup business.”

Treasury 105

Treasury Start-ups Finance Marketability 105

Benzinga

APRIL 21, 2024

Tyman shareholders will have the option to elect to receive the Consideration as either a mix of 240.0 Transaction Details Under the terms of the Acquisition, Tyman shareholders will be entitled to receive an implied value of 400.0 on April 19, 2024. Irrevocable undertaking from Teleios Teleios, which owns approximately 16.4%

Banking 45

Banking Finance Enterprise Value Dividends 45

ThomsonReuters

MARCH 7, 2024

Starting from tax years beginning after December 31, 2022, the 100% bonus depreciation deduction will gradually decrease by 20% each year until it reaches a complete phase-out by the end of the 2026 calendar year. For assets placed in service during the 2023 calendar year, the bonus depreciation decreases to 80%.

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M&A Leadership Council

FEBRUARY 13, 2024

In our view, every integrator has 3-4 core options on each decision point. Timing/Priority: We typically suggest limiting the timeframe to when we need the interim state complete (for example: on or before Day 1, or perhaps by calendar quarter), and when we envision the “end-state” should be finished.

Mergers & Acquisitions 59

Mergers & Acquisitions Technology Marketability 59

ThomsonReuters

JANUARY 5, 2023

Effective for calendar years beginning after December 31, 2023, if an employee who dies before RMDs have begun has designated a spouse as sole beneficiary, the surviving spouse may elect to be treated as the employee under the RMD rules. This might require a technical correction.]. Surviving Spouses. Deferrals and Contributions.

Compliance 52

Compliance Treasury Finance 52

ThomsonReuters

JULY 19, 2022

In California, wages, with some exceptions, must be paid at least twice during each calendar month on the days designated in advance as regular paydays. Semi-monthly and monthly pay frequencies must be approved by the New Hampshire Department of Labor (NHDOL). In California and Michigan, the frequency of pay depends on the occupation.

Start-ups 98

Start-ups Treasury Banking Technology 98

Reynolds Holding

SEPTEMBER 27, 2023

This Advisory provides a summary of the relevant SEC rules and guidance that we expect to have an impact on the upcoming annual reporting and proxy season for calendar year reporting companies. We also touch on other SEC guidance issued in 2023 and proposed guidance on the horizon. 1] See our Advisory for additional detail.

Compliance 40

Compliance Start-ups Marketability Equity 40

ThomsonReuters

JANUARY 14, 2022

9651) further extended the ERC through December 31, 2021 and added a “recovery startup business” as a type of employer that may qualify for the ERC, limiting the credit for such employers to $50,000 per calendar quarter. Section 9651 of the American Rescue Plan Act (P.L. 117-2, Sec. Foreign workers.

Fair Market Value 94

Fair Market Value Comps Compliance Marketability 94

M&A Leadership Council

JUNE 8, 2023

In our view, every integrator has 3-4 core options on each decision point. Timing/Priority: We typically suggest limiting the timeframe to when we need the interim state complete (for example: on or before Day 1, or perhaps by calendar quarter), and when we envision the “end-state” should be finished.

Technology 59

Technology Marketability 59

ThomsonReuters

JANUARY 9, 2024

In 2024, the extension deadline for calendar-year businesses is Oct. This option works because salaries are taxed at individual tax rates, but are deductible for the C corp, whereas dividends are not deductible. When are C corp taxes due? For example, if a C corp’s fiscal year ends Mar. How do C corps file taxes?

Dividends 52

Dividends Start-ups 52

Reynolds Holding

NOVEMBER 6, 2022

However, if an exempt entity ceases to qualify for an exemption, the final rule requires that entity to file a BOI report with FinCEN within 30 calendar days. These include capital or profit interests; convertible instruments; and puts, calls, straddles or other similar options. and filed a U.S.

Compliance 45

Compliance Treasury Finance Banking 45