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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.

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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.

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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
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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.

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Exploring key 2024 tax bill proposals

ThomsonReuters

Tax policy impact: The No Capital Gains Allowance for American Adversaries Act proposes significant changes to tax treatment for gains and dividends derived from specified countries of concern. Tax firms must stay informed about these potential amendments to advise clients effectively.

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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

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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.