Benzinga

JUNE 27, 2023

The Payment Shares are subject to a regulatory hold period of four months and one day expiring October 24, 2023. The Payment Shares are subject to a regulatory hold period of four months and one day expiring October 24, 2023. Jourdan did not pay any finder's fees in connection with the First Acquisition.

52

52

ThomsonReuters

NOVEMBER 18, 2021

ANSWER: EBHRAs are limited-dollar HRAs that qualify as excepted benefits and thus are not subject to the PHSA mandates. EBHRAs are subject to the following requirements: Limited-Dollar Benefits. Like other HRAs, however, EBHRAs are subject to ERISA unless an exception applies (such as for church or governmental plans).

105

105

ThomsonReuters

DECEMBER 22, 2022

The IRS has issued Notice 2023-4, which provides the indexing factor to be used by group health plans and insurers to calculate the qualifying payment amount (QPA) under the No Surprises Act for items or services provided on or after January 1, 2023, and before January 1, 2024. IRS Notice 2023-4 (Dec. Available at [link].

52

52

Benzinga

JANUARY 4, 2023

million on an annual basis, subject to contractual escalations based on the Consumer Price Index, with a 1% floor and 2% ceiling, subject to CPI meeting a 0.5% GLPI continues to have the option, subject to. These properties were added to the Company's existing Master Lease with Bally's. million transaction fee.

40

40

ThomsonReuters

MARCH 17, 2022

The indexed penalty amounts for each violation of a HIPAA administrative simplification provision are as follows: Tier 1—lack of knowledge: The minimum penalty is $127 (up from $120); the maximum penalty is $63,973 (up from $60,226); and the calendar-year cap is $1,919,173 (up from $1,806,757). 15100 (Mar. Available at [link].

97

97

ThomsonReuters

APRIL 25, 2023

Bureau of Labor and Statistics (BLS) announced that the Consumer Price Index (CPI) increased 0.1% The indexes cover the following two population groups: (1) CPI for All Urban Consumers ( CPI -U), which covers 93% of the U.S. On April 12, 2023, the U.S. in March and increased 5.0% What is the CPI? population.

Start-ups 59

Start-ups Marketability 59

Benzinga

AUGUST 5, 2022

The Company expects the transaction to be completed by the end of August 2022, subject to customary closing conditions. SHANGHAI, China, Aug. Following the completion of the transaction, Life Infinity will be accounted for as a consolidated subsidiary of the Company.

Technology 52

Technology Equity Marketability 52

Benzinga

DECEMBER 22, 2022

Pursuant to the Merger Agreement and subject to the terms and conditions thereof, Merger Sub will be merged with and into CIH, with CIH continuing as the surviving company and becoming a wholly owned subsidiary of Parent (the "Merger"), in a transaction implying an equity value of CIH of approximately US$92.0 BEIJING, Dec.

Equity 40

Equity 40

ThomsonReuters

DECEMBER 17, 2020

These plans are excused from some Affordable Care Act (ACA) mandates, such as coverage of preventive health services without cost-sharing and the expanded appeals process, although they are subject to other ACA requirements (see our Checkpoint Question of the Week ). Alternative Inflation Adjustment. million participants and beneficiaries.

69

69

Harvard Corporate Governance

NOVEMBER 9, 2022

The rules are subject to a phasing-in period. Posted by Jordan Lute, Maria Vu, Glass, Lewis & Co, on Wednesday, November 9, 2022 Editor's Note: Jordan Lute is a Research Analyst and Maria Vu is a Senior Director of Compensation Research at Glass, Lewis & Co. This post is based on their Glass Lewis memorandum. Bebchuk and Jesse M.

Equity 215

Equity Total Shareholder Return Compliance Marketability 215

Benzinga

APRIL 4, 2022

The company was initially incorporated with the idea of selling engineering performance surveys, and in 1932, it expanded its business by creating a retail index that tracked the flow of food and drug purchases. Nielsen's retail index, the first of its kind, allowed companies to determine their 'share' of the market.

Private Equity Firm 52

Private Equity Firm Equity Marketability Technology 52

Farrel Fritz

JANUARY 24, 2022

This substantial deference to the members’ freedom of contract is a hallmark of LLCs, and it is often said that the LLC law contains default rules, or “gap fillers,” subject to the members’ rights to modify the rules as they see fit. Cohen , in McCormack v Kuras , Index No. 654282/2021 [Sup Ct, New York County]). They relied on Ross v.

Marketability 85

Marketability 85

Reynolds Holding

MARCH 31, 2024

Idiosyncratic PBC represent the vision’s subjective value – for instance, the pride of making a negative-emissions vehicle – and motivate controlling shareholders to invest all or most of their wealth in a company to implement their vision. percent of the equity; 20:1 requires only 4.8

Equity 121

Equity Finance Technology Marketability 121

Reynolds Holding

FEBRUARY 26, 2023

Although shareholder proposals are non-binding, proposals that are approved – or that fail but with a substantial level of support – will give rise to an expectation that the company will address the subject matter of the proposal in the months following the annual meeting. percent” during the 2022 proxy season, down “from 48.1

49

49

Benzinga

DECEMBER 22, 2022

Pursuant to the Merger Agreement and subject to the terms and conditions thereof, Merger Sub will be merged with and into the Company, with the Company continuing as the surviving company and becoming a wholly-owned subsidiary of Parent (the "Merger"), in a transaction implying an equity value of the Company of approximately US$92.0

Treasury 40

Treasury Equity Technology 40

Benzinga

AUGUST 18, 2023

Operating as a fully integrated real estate company, Regency Centers is a qualified real estate investment trust ("REIT") that is self-administered, self-managed, and an S&P 500 Index member. JACKSONVILLE, Fla., Urstadt Biddle") (NYSE: UBA ) in an all-stock transaction. For more information, please visit RegencyCenters.com.

Enterprise Value 40

Enterprise Value Market Capitalization Banking Marketability 40

ThomsonReuters

JANUARY 5, 2023

Beginning in 2024, catch-up contributions by participants whose wages from the employer for the preceding calendar year exceeded $145,000 (as indexed) are treated as Roth contributions. The dollar amounts are indexed for inflation. Retirement plan provisions are set forth in a portion of CAA, 2023 known as the SECURE 2.0 Roth Accounts.

Compliance 52

Compliance Treasury Finance 52

ISA

MARCH 30, 2022

The subjects of the articles ultimately “’’ whitewashed’ their house by removing their family photos and stripping the walls of their African-themed art,” and a new appraiser provided a higher valuation. 1/25/2022 12:00:00 AM. Normally, the course reflects changes in the current edition of USPAP.

Appraisal 58

Appraisal Start-ups Marketability 58

Audit Board

OCTOBER 23, 2023

Qualitative assessment – balancing interviews and data Qualitative assessment is the risk professional’s subjective determination of likelihood, impact and velocity of a risk occurrence based on data consulted, current factors and general knowledge of the business. This article originally appeared on EY Insights.

Compliance 64

Compliance Specific Risk Technology 64

ThomsonReuters

NOVEMBER 19, 2020

One breach report stemmed from the insurer’s discovery that two web services used to disclose plan-related documents to health plan members allowed the documents to be accessed without login credentials and to be indexed by various internet search engines.

52

52

ThomsonReuters

NOVEMBER 19, 2020

One breach report stemmed from the insurer’s discovery that two web services used to disclose plan-related documents to health plan members allowed the documents to be accessed without login credentials and to be indexed by various internet search engines.

52

52

Reynolds Holding

APRIL 7, 2024

In 2023 the EU’s Corporate Sustainability Reporting Directive (CSRD) came into force, requiring subject companies to report against the European Sustainability Reporting Standards (ESRS), which incorporate TCFD reporting together with existing European Union frameworks. In 2024, the U.S. Companies are expected to begin disclosing by 2025.

Finance 59

Finance Banking Marketability Start-ups 59

Benzinga

APRIL 23, 2024

million, in total, subject to the completion of customary closing conditions. Department of Energy $0.15 per share cash dividend declared _ (1) A reconciliation of GAAP net income to FFO is provided at the end of this press release. Tanz, President and Chief Executive Officer of Retail Opportunity Investments Corp. million, or $0.28

Dividends 40

Dividends Intangible Assets EBITDA Start-ups 40

Farrel Fritz

JANUARY 16, 2023

The waiting can be doubly painful when a corporation is the subject of an involuntary dissolution proceeding under BCL 1104 or BCL 1104-a , since those proceedings can drag on seemingly indefinitely. Despite this apparent statutory authorization, requests from creditors to intervene in involuntary dissolution proceedings are relatively rare.

Compliance 52

Compliance Banking 52

Benzinga

MAY 18, 2023

("Urstadt Biddle" or "UBP") (NYSE: UBA ) today announced that the two companies have entered into a definitive merger agreement (the "Agreement") by which Regency will acquire Urstadt Biddle in an all-stock transaction, valued at approximately $1.4 billion, including the assumption of debt and preferred stock.

Equity 40

Equity Enterprise Value Dividends Market Capitalization 40

Reynolds Holding

NOVEMBER 19, 2023

For instance, public firms with multiple business segments often need to combine diverse operations and are thus subject to information aggregation problems, resulting in information asymmetries and inefficient capital allocation within the firm. Our analysis begins with three theories. Biddle et al., 2009; Chen et al.,

Finance 52

Finance Compliance Dividends Banking 52

Benzinga

DECEMBER 13, 2022

Bioasis and its shareholders are expected to benefit from Biodexa's capital markets profile in the United States as a NASDAQ-listed company, as well as increased trading liquidity and broadened appeal to global index and generalist investors relative to Bioasis' status as a TSXV-listed company. NEW HAVEN, Conn.,

Technology 40

Technology Finance Equity Financing Equity 40

Reynolds Holding

OCTOBER 9, 2022

Below, we discuss the factors contributing to the economic uncertainty and provide a checklist of suggested areas where fiduciaries can actively seek information from management and subject matter experts in order to carry out the duty of care. Current Economic Environment. Large corporates have initiated layoffs. Following a U.S.

Marketability 45

Marketability Finance Compliance Equity 45

Reynolds Holding

JULY 18, 2022

Now, large Fortune 100 corporations such as Walmart , Nike , and Spotify are entering the fray, and Mastercard is making it easier to buy NFTs, raising the question, what is an NFT? What is an NFT? An NFT is a unit of data stored on a digital ledger or blockchain that certifies a digital asset as unique and not interchangeable. For example, one U.S.

Treasury 66

Treasury Technology Marketability 66

Cooley M&A

FEBRUARY 7, 2023

Consistent with this skepticism, in 2022 regulators brought enforcement actions even where merger remedies were on the table, and we can expect to see more deals that raise concerns challenged, rather than being permitted subject to remedies.

Finance 59

Finance Start-ups Marketability Banking 59

ThomsonReuters

OCTOBER 29, 2020

Good indexing and retrieval capabilities must be part of the system. And the electronic recordkeeping system must not be subject to any agreement or restriction that would compromise or limit your ability to comply with ERISA’s obligations. Destruction of Paper Records Is Generally Permitted.

Compliance 58

Compliance 58

Farrel Fritz

OCTOBER 10, 2022

Elberg v Pewzner , Decision, Order, and Judgment, Index No. For most business divorce litigants, a dispositive win on the merits, even in a summary proceeding, can take years. Just days ago, though, New York County Commercial Division Justice Andrew S. Just days ago, though, New York County Commercial Division Justice Andrew S. The Statute.

Appraisal 52

Appraisal Banking Finance 52

Farrel Fritz

MARCH 21, 2022

I can’t say what the number is, but my own experience tells me that a significant percentage of lawsuits by a minority owner of a closely-held company against those in control of the company include a demand for an accounting. Sometimes, as this blog has covered , plaintiffs demand an accounting without even realizing what they’re asking for.

Equity 52

Equity Finance 52

Musings on Markets

JULY 13, 2022

It has been my practice for the last two decades to take a detailed look at how risk varies across countries, once at the start of the year and once mid-year. In most years, the differences between the two updates are small, and often ignorable, but this year's update brings significant changes for many reasons.

Risk Premium 81

Risk Premium Risk-free Rate Start-ups Equity 81

Reynolds Holding

MAY 17, 2022

Significant volatility continues to disrupt the equity markets, with the major stock indexes swinging multiple percentage points often on a daily basis. economies have had an undeniable impact on the pace of M&A activity so far in 2022. economies have had an undeniable impact on the pace of M&A activity so far in 2022.

Marketability 49

Marketability Market Risk Equity Banking 49

Lighter Capital

FEBRUARY 12, 2024

Equity dilution is simply the result of supply and demand. A startup founder begins the entrepreneurial journey owning 100% of the company, or a split of that if there are co-founders in the mix. Equity dilution occurs when new shares in a company are issued to individuals or entities. Think of equity shares as pieces of a pie.

Equity 52

Equity Start-ups Finance Marketability 52

Reynolds Holding

NOVEMBER 30, 2023

24 Question: When identifying a total shareholder return peer group under Regulation S-K Item 402(v)(2)(iv), the registrant must use either the same index or issuers used by it to comply with Item 201(e)(1)(ii) or the companies it uses as a peer group under Regulation S-K Item 402(b). The new and revised C&DIs are included below.

Compliance 40

Compliance Total Shareholder Return Dividends Market Capitalization 40