Tax Deferral for Private Company Equity Awards
The Tax Cuts and Jobs Act (the “Act”) has received considerable attention due to the lowering of the corporate tax rate to 21% and new tax deduction for pass-through entities.
Protecting Privileged Communications Shared Between Transaction Parties
Parties to a merger or similar transaction frequently need to provide information to another party in order to navigate
New Proposed Rules Chill Fee Waivers
The Treasury Department issued proposed regulations yesterday addressing when a fee waiver will be treated as a disguised payment for services.
New Guidance on the Taxation of Executive Compensation Under Section 409A
In two internal legal memorandums, the IRS has provided guidance on the taxation of executive compensation under Section 409A
The Enforceability of Transaction Indemnities Against Stockholders
Post-closing indemnities for breaches of representations, warranties and covenants are common features of most transactions.
Court Finds Emergency Inside Round Unfair
The court in In re Nine Systems Corp. Shareholders Litigation, C.A. No. 3940-VCN (Del. Ch. Sept. 4, 2014) recently found three venture