Reynolds Holding

JANUARY 4, 2023

The Notices provide initial guidance on the 15% corporate minimum tax on the book income of large corporations (the “CAMT”) and the non-deductible 1% excise tax on certain corporate stock buybacks by publicly traded companies (the “Buyback Tax”) that were included in the Inflation Reduction Act (the “IRA”). [1] Preferred Stock Repurchases.

Treasury 45

Treasury Dividends Marketability Finance 45

Reynolds Holding

OCTOBER 5, 2022

On June 30, 2022, in a 6-3 split decision, the Supreme Court held that the Environmental Protection Agency (“EPA”) lacks the authority to change the Clean Air Act’s definition of “best system of emission reduction.” Aspects of the decision in Goldstein suggest this is a topic that the court may be interested in exploring more in the future.

Start-ups 72

Start-ups Marketability Equity Compliance 72

Reynolds Holding

FEBRUARY 1, 2023

Recessionary fears, lower stock valuations and concerns about a highly politicized regulatory environment combined to tamp down merger activity in the sector. The 1% excise tax applies to a wide range of transactions well beyond conventional stock buyback programs. Toronto Dominion’s $13.4 Berkshire Hathaway Inc.’s

Finance 45

Finance Equity Technology Banking 45

Value Scope

SEPTEMBER 24, 2020

Today, ESG is not only a dominant topic of discussion across the American business and investment community, it is driving business decisions, impacting corporate structures and organizational charts and it is having a profound impact on investment decisions. Energy Management. What does this really mean? Environment. Air Quality.

Intangible Assets 130

Intangible Assets Alpha Beta Marketability 130

Reynolds Holding

FEBRUARY 9, 2023

As set out in our 28 July 2022 client alert “ H1 2022 — ESG Trends and Expectations ”, although the invasion of the Ukraine highlighted the need to accelerate the green energy transition, the unforeseen event did not slow progress on a number of other key ESG themes. and Europe. and Europe.

Finance 49

Finance Marketability Start-ups Equity 49