The U.S. Securities and Exchange Commission (SEC) frequently focuses its examination and enforcement efforts on how private fund managers disclose the allocation of fees and expenses to investors. Since...
In the news is “carried interest”, which is taxed at a lower 20% capital gains rate, rather than the top 37% marginal tax rate that applies to ordinary income. The special rate on carried interest...
Want more data on the commercial leasing market? Visit Practical Guidance’s Private Market Data: Commercial Leasing ! Complete a short questionnaire and access private data from hundreds of recently...
Earn-outs are a useful tool when transaction parties do not agree on the value of the target company. An earn-out is a compromise that makes a portion of the purchase price contingent on performance of...
Are your clients in compliance with the Equal Pay Act? Do they know if they are paying their employees fairly? Watch this newly released video, Pay Equity Audits Video , by Robert J. O’Hara of Epstein...
Proxy statements, annual reports on Form 10-K, and other disclosure documents require a Compensation Discussion and Analysis section disclosing certain information about the company’s compensation policies and recent developments. Use this checklist to consider and discuss key issues with a registrant when drafting this section.
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