Appraiser Newsroom

MAY 14, 2024

Under his guidance, Beyster staff and Rady School interns engage with companies to provide consulting and feasibility analysis for ESOP transactions and benefit level modeling. Prior to joining the Beyster Institute, he worked in the ESOP practices of private companies including Principal Financial Group, William M.

Intangible Assets 52

Intangible Assets Appraisal Banking Equity 52

Reynolds Holding

NOVEMBER 17, 2022

11:30 AM-12:45 PM This panel will explore current topics in shareholder activism, including sector trends, the potential impact of mandated universal proxy cards, proposed 13D regulations, and recent Delaware rulings. The event is co-sponsored by the school’s Ira M. McCormick, Delaware Vice Chancellor Lori W. Co-Sponsored by: Ira M.

Finance 128

Finance Marketability Corporate Finance 128

Appraiser Newsroom

JUNE 10, 2022

A business appraiser develops and reports an opinion of value on assets related to the whole business or company unit including intangible assets. First, the “Great Resignation is Real.”. According to a recent global workforce survey from PwC : Millions of people around the world are rethinking how they work and live.

Appraisal 107

Appraisal Intangible Assets Business Valuation 107

ABI

JANUARY 22, 2023

John's University School of Law American Bankruptcy Institute Law Review Staff In In re Raza, a bankruptcy court in Virginia overruled a trustee’s objection to certain of the debtor’s claimed exemptions and held that a small business owner who received an Economic Injury Disaster Loan (“EIDL Loan”) with the U.S.

Banking 40

Banking 40

Appraiser Newsroom

FEBRUARY 22, 2022

Here’s a sneak peek at some of the key thought leaders who will be presenting at this year’s conference: Dave Anzur is the owner of Anzur Logistics LLC, a company that provides transportation management support services for a variety of businesses. Mr. Anzur has an MBA with honors from Willamette University and a B.S.

Finance 52

Finance Appraisal Marketability 52

Reynolds Holding

FEBRUARY 8, 2023

Practitioners and academics alike debate best practices in corporate governance, but rarely do companies reveal how they determine what governance practices work best for them. publicly traded companies. In a new paper , we report the results of interviews on this topic with 29 chief audit executives (CAEs) from U.S.

Compliance 124

Compliance Technology 124

Reynolds Holding

OCTOBER 25, 2023

On March 30, 2022, the SEC proposed much-anticipated regulations governing Special Purpose Acquisition Companies (“SPACs”), which provide an alternative route for a company to be traded on a national exchange without undertaking the cumbersome process of an initial public offering (“IPO”).

Start-ups 52

Start-ups Banking Marketability 52

ThomsonReuters

OCTOBER 9, 2022

Over the past few years, the decision to embrace Environmental, Social, Governance (ESG) management principles has for many companies gone from being largely optional to obligatory. Increasingly, investors and customers want to support companies that take the ideas of environmental sustainability and workers’ rights seriously.

Technology 59

Technology Start-ups Compliance 59

Benzinga

MARCH 30, 2023

NASDAQ: LIBY , LIBYU, LIBYW)) ("Liberty"), a special purpose acquisition company, announced today the establishment of a M&A Transition Taskforce to support the business combination with Caspi Oil Gas LLP ("COG") and execution of pre and post transaction business plans.

Finance 40

Finance Banking Corporate Finance Technology 40

Reynolds Holding

APRIL 18, 2023

We argue that when a peer company is sued for its environmental disclosures, managers will perceive an increase in the litigation risk most relevant to their environmental disclosure decisions. Our analysis primarily focuses on companies’ environmental disclosures in their conference calls.

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56

Reynolds Holding

MARCH 26, 2023

In 2022, the Securities and Exchange Commission (SEC) proposed climate disclosure rules requiring each public company to tell investors specifically about the financial effects of climate risk on the company and how the company assesses those risks. companies and on the justifications for the SEC’s final rules.

Compliance 59

Compliance Marketability 59

Reynolds Holding

APRIL 5, 2022

Enlightened shareholder activism has been fueled by regulatory and market changes that have strengthened shareholder power at a time when investors and regulators are asking companies to pay more attention to emerging ESG risks, including climate-related risk, cybersecurity risk, and workforce issues that came to the fore during the pandemic.

Marketability 64

Marketability 64

Reynolds Holding

MAY 17, 2023

Court of Appeals for the First Circuit vacated the mail and wire fraud convictions of two parents who, as part of the “Varsity Blues” scandal, allegedly made payments to university accounts in exchange for employees’ securing admission for their children. Appellate courts rejected broad theories of white-collar fraud three times last week.

Banking 45

Banking 45

Reynolds Holding

MARCH 14, 2023

This post first explains why a company might choose to write a floating forum selection clause into its contracts. Utility There are at least three reasons why a company might decide to write a floating forum selection clause into an agreement. First, a floating clause may provide the company with an edge in future litigation.

Marketability 45

Marketability 45

Appraiser Newsroom

JULY 9, 2023

Nunes also has extensive experience working with multinational companies, having addressed complex tax, international cost of capital, and foreign exchange issues. Available in a hybrid format, the ASAIC23 offers the convenience of both live and virtual programming where you can learn and connect in your preferred environment.

Intangible Assets 40

Intangible Assets Business Valuation Appraisal Finance 40

Reynolds Holding

DECEMBER 18, 2022

This blog post explores some of the borrowed GDPR concepts and suggests resources companies might use as they develop their compliance programs. This blog post explores some of the borrowed GDPR concepts and suggests resources companies might use as they develop their compliance programs. Recently, a number of U.S.

Banking 45

Banking Compliance Start-ups Technology 45

Harvard Corporate Governance

AUGUST 5, 2022

What Do Elevated Shareholder Expectations Mean for Large Company Boards and Compensation Programs? Posted by Charles Korsmo (Case Western Reserve University) and Minor Myers (University of Connecticut), on Monday, August 1, 2022. Sale of Portfolio Company is Subjected to Entire Fairness Review. West Virginia v.

Capital Structure 214

Capital Structure Dividends Corporate Finance Technology 214

Reynolds Holding

JANUARY 11, 2023

The role of the audit committee in a company’s board of directors has changed significantly since the passage of the Sarbanes-Oxley Act of 2002 (SOX). Traditionally, audit committees have overseen the company’s independent auditor, the internal audit function, and other financial reporting-related functions.

Accounting Firms 59

Accounting Firms Marketability 59

Harvard Corporate Governance

JANUARY 6, 2023

How Companies Should Approach Shareholder Proposals This Proxy Season. Posted by Kristen Eichensehr (University of Virginia) and Cathy Hwang (University of Virginia), on Tuesday, January 3, 2023. Posted by Philip Valta (University of Bern), on Wednesday, January 4, 2023. Posted by Anita B. Posted by Shaun J.

Compliance 189

Compliance Marketability Technology 189

Reynolds Holding

NOVEMBER 28, 2022

In advancing this view, Congress and the regulators appear to be following a path laid out by crypto companies seeking legitimacy through inclusion (on their own terms), in regulated finance. Members of Congress and financial regulators from the Federal Reserve, U.S. Crypto and the Purpose of Finance.

Finance 145

Finance Banking Marketability Treasury 145

Reynolds Holding

MARCH 6, 2024

First, they purchase shares in public companies under the guise of becoming “investors,” but not with the primary intention of seeking financial return. After some companies capitulate to their demands, they ask the Commission to adopt rules requiring the disclosure from all companies.

Compliance 53

Compliance Corporate Finance Marketability Finance 53

Reynolds Holding

JULY 19, 2023

If adopted, this legislation would have a global impact, as California is the fifth largest economy in the world, and companies around the world sell into California. Several leading companies including IKEA Supply, Microsoft, and Salesforce support the reform, and a number of smaller firms do as well. [5]

Marketability 75

Marketability 75

Reynolds Holding

APRIL 21, 2024

Starting in the 1930s with the earliest version of its proxy rules, the Securities and Exchange Commission gradually increased the proportion of instructed votes on a shareholder’s proxy card until, for the first time in 2022, it required a fully-instructed proxy card — the universal proxy. For public companies in the U.S.,

Start-ups 59

Start-ups Finance Technology Marketability 59

Reynolds Holding

DECEMBER 14, 2022

Valuation of companies is also down, but some investors are taking advantage of the low valuation to run deals. Yu discussed the new universal proxy rules implemented by the SEC and among other things highlighted their potential for alleviating undervoting and overvoting. The panel was moderated by Professor Jeffrey N.

Marketability 59

Marketability Start-ups Equity Corporate Finance 59

Reynolds Holding

NOVEMBER 9, 2023

These grants provide executives with company stock as a component of their pay, but for the grant to vest and the executive to receive the equity, the company must successfully meet predefined performance criteria. One notable development in executive performance-based pay is the surge of performance-vesting equity grants.

Equity 52

Equity EBITDA EBIT Marketability 52

Reynolds Holding

JULY 5, 2022

The showstopping exception was last week’s decision in West Virginia v. Last Thursday, the Supreme Court concluded its most tumultuous Term in recent memory. The Term was marked by a number of closely divided decisions on contentious issues ranging from President Biden’s vaccination mandate to gun rights to religious liberty.

Compliance 45

Compliance 45

Reynolds Holding

OCTOBER 31, 2023

The company began selling Johnson’s Baby Powder in 1894 and continued until the first successful actions were litigated beginning in 2013. The Purdue Pharma case does not stand alone. The Purdue Pharma case does not stand alone. 2] This post will explore both these routes and the possible impact of the Purdue Pharma decision on them.

Equity 64

Equity Marketability 64

Reynolds Holding

SEPTEMBER 6, 2022

In March 2022, the Securities and Exchange Commission (SEC) proposed a rule that would require publicly traded companies to provide investors with various climate-related disclosures (the Proposal). [1] Since the Supreme Court’s June 2022 ruling in West Virginia v. The Purpose, Structure, and Content of Securities Regulation.

Marketability 59

Marketability Compliance Technology 59

Reynolds Holding

FEBRUARY 13, 2024

They begin with rules on Universal Proxy (11/17/21), implementation of the Holding Foreign Companies Accountable Act (12/2/21), and Proxy Advisors (7/13/22), and end with rules on Conflicts in Securitizations (11/27/23), Treasury Market Clearing (12/13/23), and SPACs (1/24/24).

Treasury 59

Treasury Corporate Finance Marketability Compliance 59

Harvard Corporate Governance

MAY 24, 2022

Gensler surely felt compelled to focus on positioning the rulemaking as well within SEC traditions given the bashing the proposal has received from some corners of the political universe, perhaps even auditioning some arguments in preparation for one or more court challenges. Posner is special counsel at Cooley LLP. by Lucian A. Strine, Jr.

Comps 244

Comps 244

Reynolds Holding

JANUARY 22, 2023

public companies and foreign private issuers to dramatically expand the breadth, specificity and rigor of climate-related disclosures in their SEC periodic reports and registration statements. Voluntary climate-related transition plans, targets and goals, which many financial institutions have adopted or set, also would need to be disclosed.

Banking 49

Banking Marketability Equity Finance 49

Reynolds Holding

FEBRUARY 27, 2023

United States , the court reversed the corruption conviction of the former governor of Virginia and considerably constricted the legal definition of “bribery.” On June 27, 2016, the Supreme Court dramatically changed anticorruption law and enforcement in the United States. In McDonnell v. Our results persist in a battery of robustness tests.

Capital Structure 81

Capital Structure 81

Reynolds Holding

JUNE 16, 2022

Leading practitioners who advise companies on their disclosure obligations under SEC rules. Instead, we write to express our unanimous view the SEC has clear statutory authority to mandate additional climate-related disclosures for publicly traded companies. Securities and Exchange Commission on June 16, 2022.

Corporate Finance 52

Corporate Finance Finance Compliance Marketability 52

Reynolds Holding

APRIL 7, 2024

For many business economists and legal academics, the purpose of any business organization is simply stated: to maximize profits. And it is true that many practical advantages may follow from this statement of purpose. Running a business then becomes a question of judging the economic costs and benefits of any proposed course of action.

Business Enterprise 59

Business Enterprise Marketability Finance 59

Reynolds Holding

JANUARY 30, 2024

In 2001, during the Bush administration, the FCC elected to classify broadband Internet access (at least that provided by a cable company) to be an “information service,” subject to Title I of the Federal Communications Act, a decision the Supreme Court upheld under Chevron in 2005. [8] Mead Corp. [5]

59

59

Reynolds Holding

APRIL 3, 2023

Red states, led by West Virginia and Texas, either have passed laws or are considering bills to ban their state agencies from conducting business with financial firms that prioritize ESG investing. Texas requires its state pension funds to divest any actively or passively managed investment fund that boycotts energy companies.

Equity 59

Equity Banking Technology Marketability 59