Following the 2017 Tax Cuts and Jobs Act, which made major changes affecting taxpayer withholding, the IRS announced it would be redesigning Form W-4. The new W-4 has officially been released, creating confusion and questions (at the time of this...
The eighth installment of Ropes & Gray’s podcast series Non-binding Guidance looks at SEC disclosure issues for life sciences companies. In this episode, Ropes & Gray partners Kellie Combs and Emily Oldshue discuss when to disclose, how to frame the...
SBA recently published a proposed rule that would merge its mentor-protégé programs and amend many of its rules governing the 8(a) program. Our firm’s managing partner, Pam Mazza, recently explained the rule’s significant implications for the...
According to NAREIT, “real estate investment trusts,” or REITs, own more than $3 trillion of U.S. real estate assets. With REITs having survived (and, in some respects, thrived) under recent tax reform, that number likely will rise in the ensuing...
One of the main benefits afforded to a corporate structure is the limited liability protection for its owners. This means that the corporation and its shareholders are treated as separate legal entities and it is the corporation’s assets, and not the...
As a recent Privilege Point noted, the attorney-client privilege can protect employee-to-employee communications: (1) if the employees are gathering facts or formulating questions to inform a lawyer or pose those questions to the lawyer; (2) if the...
Effective January 1, 2020, California’s minimum wage rate increased to $13.00 per hour (from $12.00) for employers with 26 or more employees and $12.00 per hour (from $11.00) for employers with 25 or fewer employees. The minimum wage will continue to...
On January 7, 2020, the Securities and Exchange Commission’s Office of Compliance Inspections and Examinations (OCIE) released its 2020 examination priorities. OCIE is prioritizing practices, products, and services that it believes present...
SEC ADVERTISING AND CASH SOLICITATION PROPOSALS: OVERVIEW - - On November 4, 2019, the SEC proposed amendments to modernize rules addressing investment adviser advertisements and payments to solicitors - In proposing amendments, the SEC recognized:...
