By Koen V. Vanhaerents, Esq. & David Holland, Esq. & Adam B. Farlow, Esq. & Amar Budarapu, Esq. & Pablo Berckholtz, Esq.
The first half of 2018 has witnessed a dip in global IPO activity as a result of lower capital raising in Asia Pacific and EMEA (Europe, the Middle East and Africa), according to the latest research from Baker McKenzie.
By Mr. David Howell, MBA, ASA & Mr. David Grubb, CPA
Profits interests, a relatively new form of equity compensation specific to limited liability companies, provide a share of future “profit” in the company and are used as an incentive to attract, retain, and reward employees. Their use has increased with the growth in and benefits of limited liability companies as an alternative to traditional C or S corporations.
By Nicholas J. DeNovio, Esq. & Laurence J. Stein, Esq. & Sean M. FitzGerald, Esq. & Jared W. Grimley, Esq.
On July 11, 2018, the US Department of the Treasury and the Internal Revenue Service issued final regulations continuing efforts aimed at curbing cross-border corporate expatriation transactions — commonly referred to as inversions — and diminishing the tax advantages associated with inversions.
By Merrill M. Kraines, Esq. & Todd R. Kornfeld, Esq. & Johanna Collins-Wood, Esq.
With the proliferation of smaller companies seeking to grow their businesses, gain credibility and access capital, as opposed to the traditional IPO, Regulation A+ is now increasingly being used as a fundraising tool.
By Frederick C. Fisher, Esq. & Barbara M. Goodstein, Esq. & Michael K. Marion, Esq. & Adam C. Wolk, Esq. & Christopher M. Chubb, Esq. & Lucas Giardelli, Esq.
This paper presents a condensed overview of provisions of the “Tax Cut and Jobs Act” (“Tax Act”), approved by Congress on December 22, 2017, applicable to leveraged lending transactions, their documentation and structuring.
