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4 Min Read
3 days ago

IRS Provides Guidance on How to Answer Digital Asset Question on Tax Return

By: Douglas W. Charnas, Aaron Kouhoupt, Robert W. Savoie
Last year, the Internal Revenue Service (IRS) revised a question regarding digital assets that appears at the top of certain 2022 income tax returns. Now, in IR-2023-12, the IRS has provided guidance on how to answer that question. The question, revised to update terminology by replacing “virtual currencies” with “digital assets,” appears at the top of... Read more »
5 Min Read
January 4, 2023

UCC Financing Statement Debtor Name Fundamentals

By: Paul Hodnefield
Providing the correct debtor name on a financing statement is a critical part of the process of perfecting security interests under Article 9 of the Uniform Commercial Code (“UCC”). This article will review fundamental debtor name concepts and special debtor name concerns, and identify a number of traps for the unwary attorney. The purpose of... Read more »
20 Min Read
December 16, 2022

SEC Adopts Rules for Mandatory Clawback Polic...

By: John W. White, Eric W. Hilfers, Jonathan J. Katz, Elad L. Roisman, Michael L. Arnold, Matthew J. Bobby, Amanda Hines Gold, Kimberley S. Drexler  | December 16, 2022

latest articles & videos

20 Min Read
December 16, 2022

SEC Adopts Rules for Mandatory Clawback Policies

By: John W. White, Eric W. Hilfers, Jonathan J. Katz, Elad L. Roisman, Michael L. Arnold, Matthew J. Bobby, Amanda Hines Gold, Kimberley S. Drexler

On October 26, 2022, the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”) adopted final rules (the…

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latest articles

20 Min Read
December 16, 2022

SEC Adopts Rules for Mandatory Clawback Polic...

By: John W. White, Eric W. Hilfers, Jonathan J. Katz, Elad L. Roisman, Michael L. Arnold, Matthew J. Bobby, Amanda Hines Gold, Kimberley S. Drexler  | December 16, 2022
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