Martin's Annual Criminal Code, 2021 Edition

LL.M.

LL.B.

by Marie Henein

The Honourable Mr. Justice Marc Rosenberg

Edward Greenspan

Marie He

Carswell

This timely 160-page book provides analysis of the Commodity Futures Modernization Act of 2000, which not only overhauls the regulatory scheme for commodities exchanges but also cuts across regulatory boundaries. This Act amends securities and banking laws, as well as the recent financial services modernization Gramm-Leach-Bliley Act, addressing legal certainty for U.S. derivatives markets and repealing the ban on trading single stock futures. The full text of the enacted law, H.R. 5660 is included, along with selected text of the Committee Report on H.R. 4541, the precursor Bill to H.R. 5660

Commodity Futures Modernization Act of 2000: Law and Explanation

Business & Money

J.D.

James, Hamilton

Charles W. Edwards

Heather Montgomery

Finance

CCH, Inc.

As of July 26, 2006, the SEC completed the most sweeping overhaul of executive compensation and related party transaction disclosure in fourteen years. Executive Compensation and Related-Party Disclosure: SEC Rules and Explanations provides timely and thorough explanations, implications and full text of these reforms. The revision puts in place a principles-based disclosure regime designed to give investors the information they need on executive compensation to make informed investment decisions and demystify any financial dealings between executives and their companies. The new rules also enhance and consolidate into one item director independence and related corporate governance disclosure requirements. The heart of the reforms is the new Summary Compensation Table and the new Compensation Discussion and Analysis. The Summary Compensation Table is the principal vehicle for executive compensation, showing the total compensation for each of the named executive officers. For the first time, SEC rules require that all elements of executive compensation must be disclosed and that a total individual compensation number be provided for the five named executive officers. Other tables will display post-retirement compensation and options exercises. The new Compensation Discussion and Analysis (CD&amp;A) section is a narrative principles-based overview explaining material elements of the company’s compensation for named executive officers. It provides a company with both an obligation and an opportunity to explain its compensation policies, focusing on the most important factors. It will be filed and thus subject to Sarbanes-Oxley certification. The SEC also mandated a new compensation committee report requiring the committee to state if it has reviewed and discussed the CD&amp;A with management and recommended to the board that the CD&amp;A be included in the annual report.

Executive Compensation and Related-Party Disclosure: SEC Rules and Explanation

CCH, Incorporated

Responsibilities of Corporate Officers and Directors Under Federal Securities Law alerts board members and management to their personal duties and liabilities under the federal securities laws. From the vast body of federal laws, rules, administrative interpretations, and court decisions dealing with securities offerings and transactions, those of particular interest to corporate officers and directors as individuals are discussed here. The materials focus on the Securities Act of 1933, the Securities Exchange Act of 1934 and the Sarbanes-Oxley Act of 2002, as well as pertinent provisions of the Investment Company Act of 1940. The 2006-2007 Edition features extensive discussion of the SEC's executive compensation reforms, including: the narrative disclosure piece, ""compensation discussion and analysis"" (see ¶508); the tabular disclosure requirements of Regulation S-K Item 402 (see ¶509); new mandates for reporting executive perks (see ¶510); and expanded disclosure of transactions with related persons (see ¶511). Also new is discussion of changed requirements for the compensation committee report (see ¶106), plurality and majority voting standards (see ¶108), case law developments involving fraud liability (see Chapter 3), no-action letter guidance on insider short sales (see ¶1102), and SEC statements on cooperation during an investigation (see ¶802).

Responsibilities of Corporate Officers and Directors (2006-2007)

Ted Trautmann

Business

Informal Corporate Disclosure Under Federal Securities Law -- 2007 Edition examines the regulation of informal disclosure -- e.g., press releases, speeches, analyst conference calls, webcasts, and investor roadshows -- as distinguished from formal, highly structured disclosure in SEC filings. The coverage includes discussion of federal securities law, rules and court decisions; self-regulatory organization rules for listed companies; and standards of practice prescribed by the National Investor Relations Institute (NIRI). The 2007 edition includes new discussion of analyst conflicts of interest, including recent measures, both domestic and international, to limit undue influence by issuers and others that can impair research objectivity (see ¶808). The discussion also examines international standards on selective disclosure to analysts (see ¶615). In addition, the work features coverage of comments by SEC Chairman Christopher Cox on the adequacy of website and blog disclosure for Regulation FD purposes (see ¶1008), NASDAQ rules governing disclosure of material information by listed companies (see ¶302, ¶404 and Chapter 5), and recent court decisions examining the materiality of forward-looking statements (see ¶904).

Informal Corporate Disclosure Under Federal Securities Law (2007 Edition)

J.D. James Hamilton

CCH's Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Texas returns or who are required to deal with Texas taxes. This authoritative Guidebook is the one source those involved with Texas taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: - real and personal property tax - franchise taxes - sales and use taxes - excise taxes Other Texas taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M., CPA of the state and local tax consulting firm, Ryan &amp; Company. This valuable new commentary helps practitioners further apply the complex principles of Texas tax law to specific practice situations. For the user's convenience in determining what is new in the Texas tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Texas and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Texas Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Guidebook to Texas Taxes (2011)

CCH State Tax Law Editors

G. Brint Ryan

Eric L. Stein

Accounting

The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook -- coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Students studying with this book will confidently master the critical underpinnings of federal taxation and gain a stronger, more solid understanding of federal tax principles. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. Another advantage to this approach is that the topics dovetail into other business, finance and accounting course work. The focus is on concepts and how taxes affect business decisions. This includes various business entities including closely held business, pass-through entities and sole proprietorships.

Principles of Business Taxation (2015)

Gary Maydew

Janet Grange

CPA. Geralyn Jover-Ledesma

PH.D.

Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, &amp; Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today s busy practitioner. The 2015 Update to Federal Income Taxation of Estates, Trusts &amp; Beneficiaries brings you up to date on the latest developments in this complex and constantly changing area. . In Frank Aragona Trust v. Commissioner, 142 T.C. No. 9 (March 27, 2014), the Commissioner determined that various losses from a trust s real property activities were passive, because the trust, as such, was incapable of performing personal services and, as a result, was also incapable of qualifying under § 469(c)(7) for the so-called real estate professional exception. The government s fallback position was that, even if it was possible for the trust to perform personal services, the activities of the trustees did not count, because they performed them in their roles as corporate employees, rather than as trustees. The Tax Court unequivocally rejected both positions. As to the first, it held that a trust is capable of performing personal services and therefore can satisfy the section 469(c)(7) exception, usually through the activities of its trustees. As to the second, the court held that all of the trustees activities, including their activities as employees of [the corporation] should be considered in determining whether the trust materially participated in its real-estate operations. In short, the Tax Court handed the Service a devastating loss. The narrowness of the opinion, however, makes it difficult to predict whether it foreshadows a broader rejection of the Service s constricted notions of material participation by fiduciaries. On May 27, 2014, the Service at long last issued final regulations relating to the applicability of the 2-percent rule under § 67 to estates and trusts. They are a lightly modified version of the most recent proposed regulations. In general, the new regulations attempt to follow and implement the Supreme Court s decision in Knight. More specifically, they require the unbundling of fiduciary expenses in a broad range of situations: If an estate or a non-grantor trust pays a single fee, commission, or other expense (such as a fiduciary s commission, attorney s fee, or accountant s fee) for both costs that are subject to the 2-percent floor and costs (in more than a de minimis amount) that are not, then . . . the single fee, commission, or other expense (bundled fee) must be allocated . . . between the costs that are subject to the 2-percent floor and those that are not. On the other hand, they appear to exempt most executors commissions and perhaps even many trustees fees from the unbundling requirement by explicitly excepting any bundled fee that is not computed on an hourly basis. As to these fees, only the portion that is attributable to investment advice is subject to the 2-percent floor. The new regulations provide that, in making this allocation, any reasonable method may be used.

Federal Income Taxation of Estates, Trusts & Beneficiaries (2015)

Mark L. Ascher. J.D.

Over the last half-century or so, taxation of fiduciary income has become increasingly complex. While many fiduciaries and professionals share responsibility for wealth planning or reporting the income taxes relating to transmission of wealth, there is little published to guide them through the maze of choices and problems they may encounter. Federal Income Taxation of Estates, Trusts, &amp; Beneficiaries provides step-by-step guidance for dealing with the problems of preparation of the decedent s final return, characterization of income in respect of a decedent, computation of distributable net income (DNI), the interaction of the system of taxation of trusts and estates and the passive activity rules, the grantor trust rules, and the rules relating to split interest charitable trusts. As always, the update is designed to provide the reader with information that is timely and tailored to the needs of today s busy practitioner. The 2016 update to Federal Income Taxation of Estates, Trusts &amp; Beneficiaries is a completely revised edition that brings you up to date on the latest developments in this complex and constantly changing area.

Federal Income Taxation of Estates, Trusts & Beneficiaries (2016)

M. Carr Ferguson

Authored by some of the top names in Pennsylvania state taxation -- Charles L. Potter, Jr., J.D., CPA; James W. Forsyth, J.D., LL.M., C.P.A.; Philip E. Cook, Jr., J.D.; and Sheldon J. Michaelson, CPA, the Guidebook to Pennsylvania State Taxes is unmatched in clarity, practicality and helpful analysis. This comprehensive and authoritative Guide provides practitioners with insights and guidance on Pennsylvania taxes, with special emphasis placed on tax compliance and tax-savings opportunities. Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective. It presents practical coverage of the array of Pennsylvania taxes, including: - personal income tax - sales and use tax - corporate net income tax - capital stock and franchise tax - taxes on financial institutions - miscellaneous business taxes, fees and reports - unemployment compensation insurance tax - inheritance and estate tax - personal property tax - Philadelphia City and School District taxes - Pittsburgh City and School District Taxes The Guidebook explains the background and operation of each tax, and gives a plethora of examples, hints, cautions, planning pointers and answers to commonly encountered real-life problems to help practitioners solve their everyday Pennsylvania tax problems. For the user's convenience in determining what is new in the Pennsylvania tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2017 for the 2016 tax year, legislative changes effective after 2016 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Pennsylvania and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Pennsylvania Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Pennsylvania Taxes, Guidebook to (2017)

Charles L. Potter

Philip E. Cook

Sheldon J. Michaelson

C.P.A.

James W. Forsyth

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