A real estate investment trust (REIT) is a tax-favored investment vehicle focused exclusively on real estate interests. The Internal Revenue Code strictly regulates REITs to ensure that the form stays...
Review this checklist for step-by-step landlord guidance on commercial lease provisions to evaluate and consider before the next public health emergency. This checklist is intended to alert landlords of...
One of many critical challenges that startup ventures confront is capital raising, including the manner of acquiring capital, determining which type of capital (e.g., debt, equity, convertible securities...
Delaware and many other states permit corporations to agree to force-the-vote provisions. A force-the-vote provision is a type of lock-up provision that requires the board of directors to submit a merger...
Understand the 340B prescription drug discount program and critical issues for eligible hospitals, federally qualified health centers, and other healthcare organizations. Read now » Related Content...
This practice note outlines considerations for investment managers as they navigate securities ownership thresholds and accompanying reporting requirements. There are several reporting and filing regimes that apply to the acquisition of different amounts of ownership of the securities of a U.S. company, and various approaches used to determine such "ownership." These includes the beneficial ownership reporting requirements under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934 (the Exchange Act), quarterly Form 13F filing requirements for institutional investment managers under Section 13(f) of and Rule 13f-1 under the Exchange Act, and Section 16 disclosure and disgorgement requirements under the Exchange Act.
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