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By Jonathan D. Canfield, Alex Cota, Alon M. Goldberger, Marni M. Isaacson, Michelle M. Jewett, Jeffrey Uffner
On October 31, 2018, the Department of the Treasury and the Internal Revenue Service ("IRS")
By Chris Griner, Christopher Brewster, Gregory Jaeger, Anne W. Salladin, Bibek R. Pandey, Shannon Reaves, Erin Bruce Iacobucci
The Committee on Foreign Investment in the United States has long scrutinized foreign investments in U.S. real estate businesses with properties located in close proximity to sensitive U.S. government installations.
By Michael Emanuel, Kevin Matz
As we discussed in our prior Stroock Special Bulletin (our "Prior Bulletin"),[1] Lender Management, LLC v. Commissioner of Internal Revenue, T.C. Memo. 2017-246 (2017) provides family offices...
By Michael Emanuel, André Nance, Eric Requenez, John P. Cronin
On August 17, 2018, the Securities and Exchange Commission (the "SEC") issued a release (the "Adopting Release") describing the adoption of amendments to Regulation S-K ...
By Micah Bloomfield, Mayer Greenberg, Michelle M. Jewett, Richard Madris, Kevin Matz, Brian J. Senie, Jeffrey Uffner
The tax reform legislation of December 2017 added new provisions offering tax benefits to investors reinvesting taxable gain into designated Qualified Opportunity Zones
By Christopher Brewster, Erin Bruce Iacobucci, Chris Griner, Gregory Jaeger, Shannon Reaves, Anne W. Salladin
U.S. Government Facility Security Clearances ("FCLs") may not be issued to U.S. companies under foreign ownership, control or influence ("FOCI") unless adequate safeguards are in place to protect U.S.
By Christopher Brewster, Chris Griner, Bibek R. Pandey
The Department of Treasury's pilot program requires mandatory filing with CFIUS of certain foreign investments in a US business in a specified "pilot program industry" involved in critical technology.
By Ian DiBernardo, Jeffrey Mann, André Nance
The Securities and Exchange Commission (SEC) recently issued an order imposing a $1 million penalty and remedial sanctions against Voya Financial Advisors, Inc.
By Micah Bloomfield, Mayer Greenberg, Michelle M. Jewett, Kevin Matz, Brian J. Senie, Jeffrey Uffner
Earlier today the Internal Revenue Service released the first set of proposed regulations and a revenue ruling clarifying certain aspects of the Qualified Opportunity Zone provisions added by the tax reform legislation enacted in December 2017.
By Christopher Brewster, Erin Bruce Iacobucci, Chris Griner, Gregory Jaeger, Shannon Reaves, Anne W. Salladin
The Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA) authorizes the Committee on Foreign Investment in the United States (CFIUS or the Committee) to establish pilot programs...
By Joel Cohen
In his column on Ethics and Criminal Practice, Joel Cohen writes: Are prosecutors or defense counsel ethically obligated to stifle their predispositions, proneness or susceptibility...
By Chris Griner, Christopher Brewster, Gregory Jaeger, Anne W. Salladin, Shannon Reaves, Erin Bruce Iacobucci
The Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA), among other things, authorizes the Committee on Foreign Investment in the United States (CFIUS or the Committee)...
By Laura Goldbard George, Binni Shah
When a creator of an expressive work incorporates a well-known trademark into the work, what recourse should the trademark owner have for infringement of its mark, if any?
By Chris Griner, Christopher Brewster, Gregory Jaeger, Anne W. Salladin, Shannon Reaves, Erin Bruce Iacobucci
Change is nearly continuous for the National Industrial Security Program. On August 1, the Department of Defense ("DoD") issued DoD Manual 5220.22, Volume 2,
By Dale Degenshein
OUTDOOR SPACE is perhaps the most valuable commodity in New York City.
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