ThomsonReuters

FEBRUARY 11, 2021

IRS Information Letter 2020-0027 (Sept. 25, 2020). Available at [link]. The IRS has released another information letter responding to an inquiry regarding unused amounts in a participant’s dependent care flexible spending arrangement (FSA) account. The participant had unused amounts because his children did not attend summer camp due to COVID-19 and he did not expect to have additional childcare expenses for 2020.

98

98

Shephard Mullin M&A

FEBRUARY 11, 2021

As anyone who has been through a corporate sale process can tell you, there is no such thing as a “standard” M&A transaction. Every deal is different and presents a unique set of challenges. This is especially true of transactions involving lead generation companies, which can be very different than businesses in other industries. Amongst other differences, companies in this space utilize a wide variety of customized commercial arrangements and are subject to numerous industry-specific re

Compliance 52

Compliance Marketability Finance Technology 52

ThomsonReuters

FEBRUARY 11, 2021

QUESTION: Our company would like to assemble its senior staff for a four-day retreat at a facility near our headquarters to work on our long-term business plan and receive some training. This would not be travel “away from home” for most of them, and we understand that the usual travel exclusion rules will not apply to our local employees. But will we need to treat the value of lodging provided to those local employees as taxable income?

89

89

Appraisal Rights

FEBRUARY 11, 2021

We’ve covered South African appraisal rights before – it remains a jurisdiction with active valuation and appraisal disputes making the news. One recent news article recaps a situation involving South African appraisal in the case of Sabvest Capital/Sabcap. Per the article, and this filing , “Sabcap” acquired all the shares of “Sabvest” in exchange for Sabcap shares via a scheme of arrangement.

Appraisal 52

Appraisal 52

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

ThomsonReuters

FEBRUARY 11, 2021

DOL Fact Sheet: FY 2020 MHPAEA Enforcement; An Introduction: DOL MHPAEA FY 2020 Enforcement Fact Sheet (Jan. 15, 2021); Appendix: MHPAEA Violation Guidance Compendium. Fact Sheet. Introduction. Appendix. The DOL has issued a fact sheet summarizing 2020 mental health parity enforcement activity conducted by the DOL and (with respect to non-federal governmental group health plans) the Centers for Medicare & Medicaid Services (CMS).

Compliance 52

Compliance Marketability 52

Cooley M&A

FEBRUARY 11, 2021

Parties to transactions requiring filings under the Hart-Scott-Rodino (HSR) Act are already facing considerable headwinds from US President Joe Biden’s antitrust enforcement agencies on important substantive and procedural issues that will delay transactions closing and potentially increase compliance costs and burdens. The HSR Act requires parties to transactions that meet certain financial thresholds to notify the FTC and DOJ, and observe a mandatory waiting period, prior to closing.

Compliance 40

Compliance 40