article thumbnail

When Do Disguised Dividends Add Up to Minority Shareholder Oppression?

Farrel Fritz

De facto dividend. Disguised dividend. Constructive dividend. The tax laws thus provide no small incentive for owners of closely held companies to pay themselves, shall we say, generous compensation in lieu of declaring and paying dividends.

article thumbnail

Expert Insights: Scaling Key Compliance Processes with Automation

Audit Board

What are the top priorities for infosec professionals as they work to integrate automation into their compliance programs? Leaders from Activision and The Trade Desk discuss the challenges associated with automation and compliance. Think through what matters most to you and your compliance program. Find your quick wins.

Insiders

Sign Up for our Newsletter

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Trending Sources

article thumbnail

Weekly Roundup: December 15-21, 2023

Harvard Corporate Governance

Posted by Lara Aryani and William Kim, Shearman & Sterling LLP, on Thursday, December 21, 2023 Tags: anti-ESG , E&S , ESG , Shareholder

Dividends 100
article thumbnail

The Legal Primacy Norm in Corporate Law

Reynolds Holding

We are familiar with the requirement of legal obedience when it arises outside of corporate law; as my article explains, it is time to pay more methodical attention to how corporate law itself operates to maximize the corporation’s legal compliance. This reliance on non-corporate law is justified for two main reasons.

article thumbnail

Salisbury Bancorp, Inc. Reports Results for First Quarter 2023; Declares 16 Cent Dividend

Benzinga

Net Interest and Dividend Income Tax equivalent net interest income of $11.3 See SUPPLEMENTAL INFORMATION – Net Interest and Dividend Income on page 9 of this release for additional details. million, were partially offset by common stock dividends paid of $0.9 Non-Interest Income Non-interest income of $2.7

article thumbnail

Skadden Discusses New SEC Pay-Versus-Performance Compliance & Disclosure Interpretations

Reynolds Holding

On November 21, 2023, the staff of the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance issued eight new Compliance & Disclosure Interpretations (C&DIs), and revised two previously issued C&DIs, relating to the final pay-versus-performance (PVP) disclosure rules adopted last year. Answer: Yes.

article thumbnail

Security Valuation Guide: How to Value Your Investments

RNC

Read More : [link] Financial Reporting and Audits : For companies, valuing securities is crucial for financial reporting and compliance. Read Article : [link] Dividend Discount Model (DDM) : For companies that pay dividends, the DDM calculates the stock’s value based on the present value of expected future dividends.