Harvard Corporate Governance

MAY 28, 2023

For the amendments to the existing sections of Form PF, the effective/compliance date is one year after the date of publication in the Federal Register (meaning such amendments will not impact the annual Form PF filings for advisers with a December fiscal year end until Form PF filings due in 2025).

Equity 225

Equity Compliance 225

Harvard Corporate Governance

MAY 21, 2022

PwC 2021 Mutual Fund Directors Governance Survey has gauged the views of Mutual Fund Directors (“Directors”) across a diverse range of complexes from large to small as well as geography on a variety of matters. The respondents represent a cross section of complexes, nearly 40% of which oversee $100 billion or more in assets under management.

Marketability 284

Marketability 284

Machen McChesney

JUNE 26, 2023

Tax Strategist Insight For individuals seeking to minimize taxes while also transferring wealth to the next generation, the income tax benefits provided under Internal Revenue Code Section 1202 can match up well with estate planning efforts.

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LaPorte

APRIL 25, 2023

See how the new required tax treatment of R&D costs under section 174 affects federal, state, and international taxes, as well as software development. The post FAQ: Capitalization and amortization of R&D costs under new section 174 rules first appeared on LaPorte.

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Harvard Corporate Governance

OCTOBER 5, 2022

law based on a company’s climate-related disclosures if the rule is promulgated as proposed, as well as potential defenses to those claims. Plaintiffs seeking to bring such a suit would likely allege one or more of the following causes of action: Sections 11, 12(a)(2), and 15 of the Securities Act of 1933 (the “Securities Act”), and.

Marketability 200

Marketability 200

Reynolds Holding

MARCH 18, 2024

But in light of the Activision opinion, participants in Delaware mergers would be well-advised to review carefully the materials provided for board approval and the notice of the stockholder meeting. The Court’s Analysis Section 251(b). Section 251(c).

Dividends 45

Dividends Marketability 45

ThomsonReuters

MARCH 17, 2022

However, your incentive could be designed to fit within an exception for certain wellness programs. This is considered an outcome-based wellness program under the HIPAA rules. The ADA rules are similar to the HIPAA wellness program rules but would need to be considered separately. Contributing Editors: EBIA Staff.

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Harvard Corporate Governance

JUNE 1, 2022

Best to know the notice structure and plan ahead well. Citations below refer to sections, pages, and footnotes in the final regulation. Yet, it’s not hard to miss one or another of these, and then it’s difficult and possibly fatal for a proxy contest. Here we explain how these notices work, as simply as we can.

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243

Harvard Corporate Governance

OCTOBER 17, 2022

stock exchange or otherwise registered under Section 12 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Proposed Rule on Share Repurchase Disclosures.

Equity 209

Equity 209

IVSC

JANUARY 10, 2024

Social & Governance Considerations in ESG: Moving beyond environmental factors, the report explores the growing emphasis on social and governance aspects in valuation processes, highlighting the importance of well-being certifications and investor demands for comprehensive ESG sections in valuation reports.

Business Valuation 147

Business Valuation 147

Benzinga

DECEMBER 4, 2023

(the "Company", "Zefiro", or "ZEFI") , which works to reduce methane emissions by plugging orphaned oil and gas wells across the country, today announced that Plants & Goodwin ("P&G"), a leading Pennsylvania-based orphaned well plugging organization and a subsidiary of the Company, has acquired Appalachian Well Surveys, Inc. ("AWS"),

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Harvard Corporate Governance

MAY 2, 2022

Specifically, I am commenting below on the section of the Proposed Rules entitled Prohibited Activities , which among other things, would forbid investment advisers from charging investors in private funds for the expenses and fees associated with complying with regulations, as well as cost incurred from examinations and investigations.

Compliance 210

Compliance Marketability 210

Harvard Corporate Governance

AUGUST 22, 2022

the impact of climate-related events and transition activities on the line items of a registrant’s consolidated financial statements, as well as on the financial estimates and assumptions used in the financial statements. A well-done academic paper by Alexander et al. Let us start with the costs. more…).

Compliance 188

Compliance Market Capitalization Marketability 188

Harvard Corporate Governance

OCTOBER 9, 2023

02 specifies that the Item 408(a) disclosure requirement applies to any Rule 10b5-1 plan or similar trading arrangement covering securities in which an officer or director has a direct or indirect pecuniary interest that is reportable under Section 16, where the officer or director has made the decision to adopt or terminate the plan or arrangement.

Total Shareholder Return 188

Total Shareholder Return Equity Compliance Marketability 188

Benzinga

SEPTEMBER 28, 2022

According to information procured exclusively by Benzinga ahead of an official announcement , global psychedelics company Silo Wellness Inc. OTCQB: SILFF ) (CSE: SILO) (FSE: 3K7A) is acquiring Dyscovry Science Ltd. , of National Policy 46-201- Escrow for Initial Public Offerings. Full story available on Benzinga.com.

Marketability 98

Marketability 98

Farrel Fritz

FEBRUARY 26, 2024

I refer to Section 713’s “guardrails” in counterpoint to the harsher common-law approach that preceded and eventually was displaced by BCL 713’s adoption in the early 1960s. Early Common Law First, some historical context. Approval by Independent Board.

Compliance 59

Compliance 59

Reynolds Holding

APRIL 2, 2024

Legislation proposing to amend the General Corporation Law of the State of Delaware (the “DGCL”) has been approved by the Council of the Corporation Law Section of the Delaware State Bar Association and is expected to be introduced to the Delaware General Assembly for consideration during its 2024 regular session. Activision Blizzard, Inc.

Marketability 45

Marketability Compliance Finance Appraisal 45

Harvard Corporate Governance

AUGUST 24, 2023

1] This built upon our existing authorities to regulate advisers with respect to their books and records as well as with respect to fraudulent, deceptive, or manipulative practices, among others. [2] Endnotes 1 Section 913(g)(2) of the Dodd-Frank Act added section 211(h) to the Advisers Act. (go

Corporate Finance 189

Corporate Finance Marketability Compliance Finance 189

ThomsonReuters

JUNE 30, 2022

For more information on the underlying employee benefits issues, see EBIA’s Cafeteria Plans manual at Sections XX.D (“Expenses Reimbursed Must Be for Medical Care”) and XX.L.8 8 (“Travel Expenses: Transportation, Meals, and Lodging”), EBIA’s ERISA Compliance manual at Sections VI (“What Workplace Fringe Benefits Are Subject to ERISA?”)

Compliance 98

Compliance 98

ThomsonReuters

JUNE 10, 2021

Employers had requested clarification from the EEOC on the rules applicable to vaccination incentives in light of the withdrawal of proposed EEOC regulations earlier this year that would have limited incentives under many employer-sponsored wellness programs to de minimis amounts (see our Checkpoint article ).

Compliance 98

Compliance 98

ThomsonReuters

MAY 15, 2024

Effectively managing stress not only improves overall well-being but also enhances productivity and job satisfaction. For example, instead of feeling overwhelmed by a large tax return project, break the workflow down into smaller tasks such as gathering client information, reviewing documents, and completing specific sections.

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ThomsonReuters

SEPTEMBER 15, 2022

an out-of-network provider or other provider that does not have a contractual relationship with the plan) at an in-network facility, as well as to out-of-network air ambulance services, i.e., medical transport of patients by helicopter or airplane. For more information, see EBIA’s Health Care Reform manual at Section XII.B.3

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ThomsonReuters

MARCH 23, 2023

Frequently Asked Questions About Medical Expenses Related to Nutrition, Wellness, and General Health (Mar. 17, 2023) FAQs News Release The IRS has issued FAQs that explain when certain costs related to nutrition, wellness, and general health are medical expenses under Code § 213 that may be paid or reimbursed under a health FSA, HSA, or HRA.

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ThomsonReuters

JANUARY 14, 2021

The EEOC has announced proposed regulations that would significantly change the wellness program incentives permitted under the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA). Family members’ eligibility for wellness incentives is also taken into account in determining cost.

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80

ThomsonReuters

MARCH 3, 2022

Pre-pregnancy, prenatal, postpartum, and interpregnancy well-woman visits. EBIA Comment: HRSA maintains a useful table comparing current and updated guidelines. 1 (“Preventive Health Services”). You may also be interested in our upcoming webinar “ Group Health Plans Quarterly Update: Q1 2022 ” (live on 3/24/2022).

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ThomsonReuters

FEBRUARY 17, 2022

For example, the average monthly premium paid by employees versus employers must be reported, as well as the total health care spending broken down by type (such as hospital care, primary care, and specialty care) and prescription drug spending by enrollees versus plans and insurers. Contributing Editors: EBIA Staff.

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ThomsonReuters

APRIL 28, 2022

The letter responds to a request for guidance on when the cost of health and wellness coaching is medical care that can be reimbursed under health FSAs, HSAs, and other tax-favored accounts. See also EBIA’s Consumer-Driven Health Care manual at Sections XV.C (“What Is an HSA-Qualified Medical Expense?”)

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105

Harvard Corporate Governance

JULY 18, 2022

In this paper and the related book section, I assess what the evidence on stock-market-induced short-termism tells us for policymaking. For this kind of policymaking purposes, we want to know whether the stock market is inducing economy-wide costs, and what the cheapest remedy would be for those costs.

Marketability 201

Marketability Finance 201

ThomsonReuters

JULY 1, 2022

We asked: “There are three sections to Form I-9. Employers must complete and sign Section 2 of Form I-9 within a certain period of time from the date of hire (first day of work for pay) for a new employee. A well-rounded CPP must be knowledgeable regarding the various processes involved in onboarding a new employee.

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94

Harvard Corporate Governance

NOVEMBER 9, 2022

In this piece, we discuss one of the SEC’s latest, and longest-gestating, directives: Section 14(i), focusing on new pay versus performance disclosure requirements, as required by the Dodd-Frank Act of 2010 and first proposed by the SEC in 2015. Section 14(i): New Compensation Disclosures.

Equity 220

Equity Total Shareholder Return Compliance Marketability 220

ThomsonReuters

MARCH 3, 2022

The agencies note that an exception to the HIPAA rules allows a group health plan to adopt a wellness program that, within certain parameters, provides premium discounts or rebates, or modifies otherwise applicable cost-sharing mechanisms, based on a health factor. Contributing Editors: EBIA Staff.

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105

Reynolds Holding

JANUARY 21, 2024

Although Rule 10b5-1 plans are supposed to be irrevocable, insiders who back out of a plan have so far escaped liability under the central anti-fraud provision of the federal securities laws (Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder) principally because a violation of that provision requires an actual trade.

Corporate Finance 59

Corporate Finance Finance 59

ThomsonReuters

MARCH 30, 2023

The report provides aggregate information about the characteristics of private-sector self-insured health plans, including number of participants, benefits offered, funding arrangements, and plan assets, as well as publicly available financial information about their sponsoring employers. The 2023 report is based on 2020 Form 5500 filings.

Compliance 94

Compliance 94

ThomsonReuters

JANUARY 27, 2022

It also includes information related to other aspects of the IDR process, including guidance on confidentiality standards, fees, and recordkeeping and reporting requirements, as well as how parties may request an extension of certain time periods for extenuating circumstances. Contributing Editors: EBIA Staff.

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98

ThomsonReuters

APRIL 13, 2023

Expenses that merely benefit an individual’s general health or well-being are not considered to be for medical care (see our Checkpoint article ). For more information, see EBIA’s Cafeteria Plans manual at Sections XX.D (“Expenses Reimbursed Must Be for Medical Care”), XX.L.4 Contributing Editors: EBIA Staff.

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98

ThomsonReuters

AUGUST 5, 2021

Guidance on “Long COVID” as a Disability Under the ADA, Section 504, and Section 1557 (July 26, 2021). The guidance warns that individuals with long COVID that qualifies as a disability are entitled to the same protections from discrimination as any other persons with disabilities under the ADA and Section 1557. Press Release.

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Henry Horne

MARCH 15, 2022

And while you may not agree with all (or any) of the code sections, do any of them stand out as being just plain weird? Well, there sure are a fair share of … Keep Reading. The federal tax code sure is convoluted, with millions of words and tens of thousands of pages and regulations to parse through.

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