…states is important as well, particularly if the company’s growth plans include adding investors, or possibly selling down the road. Tax issues frequently are game-changers in mergers and acquisitions. Thus,…
Sunset of Virginia’s Investment Tax Credit impacts planning opportunities Virginia’s Qualified Equity and Subordinated Debt Investments Credit has been a valuable tax planning opportunity for investors supporting qualified Virginia businesses….
…action to the SEC if an adviser relying on the Audit Provision Exception for a fund of funds distributes the audited financial statements to investors within 180 days from the…
…now use market-based sourcing for receipts from services and intangibles, meaning they source them where the service benefit is received. If a business has customers or investors in other states,…
…services, real estate, manufacturing, distribution and retail industries and emerging and growth business services. He also helped launch Keiter’s Opportunity Zone team, consulting with investors and entrepreneurs on Opportunity Zone…
…principles and practices? ESG has become a popular framework in the for-profit sector for investors and customers to evaluate the performance and reputation of businesses. Incorporating ESG practices can help…
…required institutional investment managers. Dating back to 1975, Congress originally established Section 13(f) as a means of providing additional information to the public with regard to institutional investors that held…
…more consistent oversight and help to protect investors and maintain fair markets. SEC public comment deadline The proposal was published on SEC.gov August 9, 2022. The public comment deadline is…
…or if equity from existing (or new) shareholders should be considered. Given liquidity generally has a short-term view, it is difficult to believe that equity from new investors in a…
…multiples to a company without consideration of the facts and circumstances of that specific company. We provide merger and acquisition services to many clients, including private equity and institutional investors….
…case arose when the IRS challenged the exclusion of three of the firm’s limited partners’ income from self-employment tax, arguing that they were not passive investors but active participants in…
…organization—usually, a public charity or community foundation—and often managed by an investment firm. A DAF account is not a separate legal entity. The fund accepts tax-deductible contributions from investors, who…