ThomsonReuters

JANUARY 2, 2024

While no details have been released so far, topics examined by the working group provide some insight. Safe leave considerations Rep. Stephanie Bice (R-OK), one of the leaders of the Working Group, introduced legislation ( HR 2996 ) seeking to amend the current FMLA to permit workers to use FMLA leave for safe leave purposes.

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Compliance 52

Audit Board

JULY 5, 2022

Many studies have shown that a robust and ethical culture, underpinned by the right tone from the top, can act as a bulwark against the pressure of the fraud triangle that often leads to fraud and corruption. Most participants, however, agree that fraud is a topic that overall is being talked about more openly than it used to be.

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Reynolds Holding

OCTOBER 5, 2023

Third, I’ll announce our latest effort to promote voluntary self-disclosures: our new Mergers & Acquisitions Safe Harbor policy. sanctions and the Bank Secrecy Act. And this brings me to the next step when it comes to Voluntary Self Disclosure: our new Mergers & Acquisitions Safe Harbor Policy.

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Compliance Start-ups Banking Finance 40

Harvard Corporate Governance

OCTOBER 9, 2023

The amendments added conditions to the availability of the affirmative defense to insider trading liability contained in Rule 10b5-1 under the Securities Exchange Act of 1934 (the “Exchange Act”). For more information, see our Legal Update, “SEC Adopts New Share Repurchase Disclosure Rules,” dated May 8, 2023. [4]

Total Shareholder Return 188

Total Shareholder Return Equity Compliance Marketability 188

Reynolds Holding

NOVEMBER 7, 2022

FDA employees are under strict rules regarding disclosure of information they learn and securities trading, including the STOCK Act. This application of the misappropriation theory argues for great caution in deciding what securities any of the persons described earlier could safely trade.

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Reynolds Holding

APRIL 18, 2022

Chair Khan referenced the FTC’s authority under the FTC Act to launch market-wide inquiries to investigate anticompetitive effects. Moreover, Chair Khan and FTC Commissioner Rebecca Slaughter argued that § 7 of the Clayton Act is underutilized. The DOJ revamped its leniency policy. One of the Summit’s main goals was for U.S.

Marketability 56

Marketability Technology Banking 56

Reynolds Holding

JUNE 22, 2022

Senators Cynthia Lummis (R-WY) and Kirsten Gillibrand (D-NY) proposed the Responsible Financial Innovation Act (RFIA), a bipartisan bill that seeks to create an encompassing regulatory structure for digital assets that promotes responsible innovation in this space. In an important step in that direction, on June 7, 2022, U.S.

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Banking Treasury Finance Marketability 45

Musings on Markets

FEBRUARY 11, 2023

A few weeks ago, I posted my first data update pulling together what I had learned from looking at the data in 2023, and promised many more on the topic. Put simply, you are unlikely to find safe projects in risky countries, since country risk will undercut whatever perceived stability there is in the project's cash flows.

Risk Premium 76

Risk Premium Start-ups Equity Marketability 76

Reynolds Holding

JANUARY 22, 2024

During his tenure, the Commission adopted a very significant and impactful regulation — rule 146 under the Securities Act of 1933 (the “Securities Act”). [1] 2] Prior to the adoption of former rule 146 in April 1974, the Commission did not have rules interpreting section 4(2) of the Securities Act. [3] Ralston Purina Co. [4]

Start-ups 45

Start-ups Marketability Price to Earnings Finance 45

ThomsonReuters

JULY 8, 2021

Issue snapshots are not intended as a comprehensive discussion of all issues on a covered topic, and they do not limit the IRS’s ability to use other approaches in examinations. 1 (“Extended Remedial Amendment Periods for Individually Designed Plans”).

Compliance 52

Compliance 52

Audit Board

JUNE 8, 2023

Compliance audits are a broad topic that can affect many organizations across different parts of an organization. Let’s take the Sarbanes-Oxley (SOX) Act as an example. Section 302 of the SOX Act requires that a CEO and CFO certify that the financial statements are complete and accurate. Who may need it? Who may need it?

Compliance 52

Compliance Start-ups Technology Accounting Firms 52

Reynolds Holding

OCTOBER 5, 2022

Following an enforcement action against Respondent that alleged she failed to comply with federal auditing standards, the ALJ determined Respondent had, indeed, violated the Exchange Act. Climate Disclosure Act of 2021 [HR 2570], Climate Disclosure Risk Act of 2019 [HR 3623], Climate Disclosure Act of 2018 [S 3481]).

Start-ups 72

Start-ups Marketability Equity Compliance 72

Reynolds Holding

DECEMBER 20, 2022

A quick look at the SBF indictment shows that the SDNY is hoping to apply the federal wire fraud statute and the anti-fraud provisions of the federal securities laws extraterritorially against a defendant who largely acted outside the U.S. But that is a topic for a different column. Elsaca , 927 F.3d 3d 108 (2d Cir. Coffee, Jr.,

Banking 111

Banking Marketability 111

Benzinga

APRIL 28, 2023

That message is simple: Mid Penn is safe, sound, strong and resilient and we are confident that our customers' deposits are secure with us. Direct customer contact and a six-part video series helped us communicate a strong message to our customers.

Dividends 40

Dividends Banking Book Value Equity 40

Brian DeChesare

AUGUST 10, 2022

It’s not “required,” but it can act as a tiebreaker for 2-3 otherwise very similar candidates. You do not need to be an “expert” in the technical details of oil & gas, but you should know the following topics: The different verticals and how the business models, drivers, and risk factors differ. Outside the U.S.

Banking 82

Banking EBITDA Dividends Equity 82

Appraisers Blog

JULY 27, 2023

I also included Joans spaghetti map of appraisal related regulatory authority as a reference to this complicated topic matter. Instead we ended up with improperly co mingled billing, and the CFPB safe harbor interpretation which allowed the amc industries rapid proliferation and fee pilfering to continue.

Appraisal 87

Appraisal Compliance Marketability Equity 87

Audit Board

AUGUST 29, 2023

This principle can help detect fraud using a simple Excel spreadsheet , allowing us to apply our time to areas of higher likelihood of error and fraud instead of investigating routine safe transactions. Further Reading: Chartered IIA Members can access a range of Chartered Institute guidance on digital topics and data analytics.

Technology 52

Technology Start-ups Compliance Finance 52

Reynolds Holding

FEBRUARY 1, 2023

The growth of private markets through exempt offerings, the ascension of the once-mythical “unicorns,” and what these things portend for the future of our public markets have been hotly debated topics for some time now. [1] But the story really begins with the statute that created the public registration process—the Securities Act of 1933.

Marketability 58

Marketability Corporate Finance Compliance Equity 58

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]

Treasury 45

Treasury Dividends Marketability Finance 45

Reynolds Holding

MARCH 6, 2023

Disclosure Rules Should Be Grounded in Financial Materiality The Commission’s current regulatory agenda includes climate change, human capital, cybersecurity, and share repurchases, among other topics. [8] Rather, such restrictions could prevent new companies with innovative ideas from being started in the first place. 33-8876 (Dec.

Compliance 45

Compliance Marketability Start-ups Banking 45

Reynolds Holding

SEPTEMBER 11, 2023

Securities and Exchange Commission (“ SEC ”) adopted new rules under the Investment Advisers Act of 1940 (the “ Advisers Act ”) that will significantly impact private fund advisers (the “ Final Rules ”). SAFs are Safe (For Now). RIA affiliates of offshore advisers who act as sub-advisors to those non-U.S.

Compliance 40

Compliance Marketability Start-ups Banking 40

ThomsonReuters

AUGUST 16, 2021

The mandate requires individuals who are indoors, are not able to maintain a safe social distance and who are not vaccinated to wear a mask. The Old Dominion State has an Executive Directive for ensuring a safe workplace in effect. Connecticut also has an Executive Order for a mask mandate. Exceptions for medical conditions apply.

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Reynolds Holding

AUGUST 21, 2022

In particular, Section 18 of the FTC Act grants us clear authority to issue rules that identify specific business practices that are unlawful by virtue of being “unfair” or “deceptive.”10 10 Doing so could provide firms with greater clarity about the scope of their legal obligations. Age of Learning, Inc., 2:20-cv-7996 (C.D. TIMES (Jan.

Marketability 53

Marketability Technology Compliance 53

Reynolds Holding

MARCH 27, 2023

What To Watch For In The Supreme Court The Supreme Court is set to hear a blockbuster case that is expected to shape whether and how shareholders can establish standing to bring claims under Sections 11 and 12 of the Securities Act when a company sells its shares in a direct listing. 77k(a) (Section 11); 15 U.S.C. §77 Huddleston , 459 U.S.

Technology 59

Technology Start-ups Compliance Finance 59

Reynolds Holding

JANUARY 26, 2023

Until recently, rulemaking spurred by the Sarbanes-Oxley Act of 2002 (the SOX) had been the most specific of this type of governance mandate, with requirements that members of a company’s audit committee be financially literate and that companies disclose whether audit committee members include a “financial expert” (and if not, why not).

Start-ups 94

Start-ups Marketability Compliance 94

Reynolds Holding

DECEMBER 5, 2022

The International Sustainability Standards Board continues its drive toward a global baseline of sustainability disclosures, including a requirement for disclosure of Scope 3 emissions, subject to certain safe harbors that will be unveiled in forthcoming standards to be finalized next year. Engine No.

Technology 66

Technology Banking Compliance Finance 66

Reynolds Holding

JULY 27, 2022

I would like to address three topics: first, I will touch on three areas of particular interest to our Division; second, I’ll mention two specific developments confronting the investment management industry in the coming months; and, third, I’ll focus on one of our largest projects and a topic of recurring interest, money market funds. * * *.

Banking 45

Banking Marketability Finance Corporate Finance 45

Reynolds Holding

JUNE 26, 2022

4356, their Responsible Financial Innovation Act, to transfer most regulation of cryptoproducts to the Commodity Futures Trading Commission (CFTC}, essentially ousting the SEC, presumably perceived to be a more aggressive regulator, from oversight of cryptoproducts that were securities. On June 10, 2022, U.S.

Banking 72

Banking Compliance Technology Treasury 72

Reynolds Holding

AUGUST 9, 2023

15 In doing so, they would effectively undo many of the capital-related aspects of the Federal Reserve’s 2019 tailoring initiative for larger regional banking organizations, which implemented the Regulatory Reform, Economic Growth and Consumer Protection Act of 2017. investment banking fees, commissions on securities brokerage).

Banking 52

Banking Market Risk Marketability Finance 52

Reynolds Holding

JULY 14, 2022

As Samuel Gregg notes: “To expect the rest of the world simply to accept whatever stakeholder-corporatist insiders have decided to be the new global consensus on any given topic seems disconcertedly utopian. Furthermore, all the foregoing may add fuel to an on-going populist backlash.

Marketability 124

Marketability 124

Reynolds Holding

MARCH 7, 2023

Among the activities cited were BlackRock’s ESG activities, including its participation in Climate Action 100+, an investor-led initiative that aims to ensure that the world’s largest corporate greenhouse gas emitters act on climate change. ESG antitrust risk instead arises primarily when companies act together.

Banking 89

Banking Marketability Accounting Firms Compliance 89

Reynolds Holding

JANUARY 2, 2023

In recent years, few topics within the U.S. Employee Retirement Income Security Act of 1974, as amended (“ERISA”) when investing plan assets. On November 22, 2022, the Department of Labor issued a final regulation (the “Final Regulation”) on these topics. Takeaways for Private Fund Sponsors.

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