April 2013

Private SWAP Counterparty (“End User”) Requirements to Retain and Obtain A Legal Entity Identifier for Historical Interest Rate Swaps Under Dodd-Frank

The Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) was signed into law on July 21, 2010. Title VII of Dodd-Frank, known as the “Wall Street Transparency and Accountability Act”, created a series of new regulatory measures …

February 2013

Don’t Be Misled By What You Think Your Admission Agreement Says

The most important aspect of an admission agreement from the perspective of a nursing facility is to make the payment obligation and terms clear and binding. And those terms have to be clear and binding not only to the person signing but also, eventually, …

Impact of American Taxpayer Relief Act on Employer-Provided Benefits

After weeks of highly partisan negotiations, President Obama signed into law the American Taxpayer Relief Act (the "Act") on January 2, 2013, to address key elements of the fiscal cliff legislation - the combination of tax increases and spending cuts that …

SEC Approves NASDAQ and NYSE Listing Standards on Compensation Committees and Advisers

The Securities and Exchange Commission ("SEC") has approved amendments to the NASDAQ Stock Market ("NASDAQ") and New York Stock Exchange ("NYSE") listing standards regarding the independence of compensation committees and the selection of their advisers. T…

Tax-Exempt Checkup

The 501(c)(3) tax-exempt status of a non-profit is conditioned on many requirements and restrictions. The following list summarizes some of the items that such an organization must keep in mind in its day-to-day operations and may serve as a convenient che…

Bonus Depreciation Extended For New Aircraft Purchasers

Tax law changes enacted in the first few days of January 2013 include some good news for aircraft buyers. Bonus Depreciation benefits have been extended.This article will explore and summarize Bonus Depreciation and will examine some practical consideratio…