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Corporate Transparency Act: Key Issues and Compliance
Is Your Business Ready? On January 1, 2021, Congress passed the Corporate Transparency Act (CTA). The CTA requires all business entities, subject to certain exceptions, to disclose information about the…
Financing Through Exempt Private Capital Raise Transactions Under Regulation D of the Securities and Exchange Commission. Part I.
Overview Securities offerings continue to be a key source of financing for companies and exempt private equity offerings enable avoidance of the time and expense of the registration process. In…
Financing Through Exempt Private Capital Raise Transactions Under Regulation D of the Securities and Exchange Commission. Part II.
Regulation D Transactional Exemptions – The Anti-Fraud and “Bad Boy” Provisions The most common registration exemption are the rules under Regulation D (Reg D) of the Securities and Exchange Commission…
Financing Through Exempt Private Capital Raise Transactions Under Regulation D of the Securities and Exchange Commission. Part III.
Regulation D, Rules 506(b) and 506(c) – The Conditions of the Rules Part II of this article noted that despite the continued or alternative availability of section 4(a)(2) of the…
Financing Through Exempt Private Capital Raise Transactions Under Regulation D of the Securities and Exchange Commission. Part IV.
Regulation D, Rule 506(b) – Non-Accredited Investor Required Disclosure While no disclosure is required to be disseminated in offerings to accredited investors in reliance on Rule 506(c) of Regulation D…
Nuts and Bolts of an Internal Revenue Code Section 1031 Like-Kind Exchange
Taxpayers have for decades been utilizing U.S. Internal Revenue Code (the Code) section 1031 to avoid current taxation on the gains from the sale of their investments in real property.…
How Can a Taxpayer Exchange Investment Real Estate in a Tax Deferred Like-Kind Exchange for an Interest in a Delaware Statutory Trust?
Preamble to a Section 1031 Like-Kind Exchange Under Section 1031(a) of the U.S. Internal Revenue Code (Code), no gain or loss is recognized on the exchange of real property held…
Why You Need an Attorney To Negotiate Your Letter of Intent
Tough negotiations are a vital part of buying or selling a business. All involved parties will do whatever they can to protect their interests in the deal, and all parties…
Will Your Business’s Legal Structure Work?
Does your business have a legal structure that will guide ownership through both success and hard times? Closely held businesses are a vital and volatile element of the business landscape.…
Primer on Regulation Crowdfunding – Implementation of Title III of the JOBS Act
Title III of the Jumpstart Our Business Startups Act (the JOBS Act), enacted April 5, 2012, established a regulatory structure for startups and small businesses to raise capital through securities…
Delaware Statutory Trusts
The Delaware statutory trust is a limited liability vehicle first authorized under Delaware law in 1988. Practitioners and investors may use this entity for tax deferral, asset protection, and balance…
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