ThomsonReuters

SEPTEMBER 9, 2021

QUESTION: We understand that the COBRA premium subsidy is set to expire on September 30, 2021. Does this mean the subsidy will be cut off on that date regardless of a plan’s COBRA billing cycle? ANSWER: In general, the COBRA premium subsidy for an assistance eligible individual (AEI) ends on the earliest of (1) the end of the AEI’s maximum COBRA coverage period; (2) the first month after the AEI becomes eligible for other disqualifying health coverage; or (3) September 30, 2021 (the end of the

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M&A Leadership Council

SEPTEMBER 9, 2021

Spot Cyber & IT Challenges Through Improved Due Diligence . By Mark Herndon, Chairman, M&A Leadership Council . Cybersecurity and IT due diligence has become one of the most challenging, and also one of the most critical areas of due diligence in any environment. The risks of brand damage, customer churn, and substantial costs have brought this topic to the forefront in many recent M&A Leadership Council workshops.

Start-ups 52

Start-ups Technology Compliance Banking 52

Cooley M&A

SEPTEMBER 8, 2021

Recent years have seen a proliferation of foreign investment screening and control regimes worldwide, and with them, heightened government scrutiny of foreign investment transactions. The implementation of such “foreign direct investment” (FDI) regimes has accelerated as national governments broaden their conceptions of national security issues and seek to protect an expansive range of industries and technologies.

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Compliance Technology 52

Global Finance

SEPTEMBER 8, 2021

Six-month lockup periods used to be the strong recommendation from banks that underwrote traditional IPOs; no longer.

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Banking 52

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

ThomsonReuters

SEPTEMBER 9, 2021

IRS Information Letters 2021-0008 (May 11, 2021) and 2021-0014 (April 16, 2021). Letter 2021-0008. Letter 2021-0014. The IRS has released two information letters that provide general information about health savings accounts (HSAs) and high-deductible health plans (HDHPs). The first responds to an inquiry on behalf of an HSA account holder who claimed that his employer overcontributed to his HSA, and that the custodian of his HSA mismanaged the HSA and failed to provide a corrected Form 5948-SA.

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Appraisal Rights

SEPTEMBER 9, 2021

Welcome to our blog’s new SPAC Corner, as we kick-off an ongoing series of posts dedicated to this bourgeoning field of investor litigation. A natural starting point for our focus on SPACs is to highlight the upcoming September 9 meeting of the SEC’s Investor Advisory Committee (IAC), at which the IAC will be discussing two recommendations to the SEC intended to increase SPAC disclosure and accountability.

Fair Market Value 40

Fair Market Value Start-ups Equity Marketability 40

Global Finance

SEPTEMBER 7, 2021

Spare a thought for corporate treasurers as they mull where to invest their excess cash.

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ThomsonReuters

SEPTEMBER 9, 2021

Revenue Procedure 2021-38 (Sept. 1, 2021). Available at [link]. The IRS has extended the period during which pre-approved plans may timely adopt intofficewindowserim amendments. The extension revises Revenue Procedure 2016-37, which (among other things) modified and restated the current six-year adoption and submission cycles for pre-approved plans (see our Checkpoint article ).

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ThomsonReuters

SEPTEMBER 9, 2021

IRS Notice 2021-52 (Sept. 3, 2021). Available at [link]. The IRS has announced the special per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2021. Employers using these rates to set per diem allowances can treat the amount of certain categories of travel expenses as substantiated without requiring that employees prove the actual amount they spent.

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Global Finance

SEPTEMBER 8, 2021

New technologies demand new kinds of talent and make addressing labor shortages easier.

Marketability 52

Marketability Technology 52

Speaker: Wayne Spivak - President and Chief Financial Officer of SBA * Consulting LTD, Industry Writer, and Public Speaker

The old adages that "cash is king" and "you can’t spend profits" still hold true today. But however well-known these sayings might be, it requires a change in mindset to properly implement a cash flow management system that predicts your business's runaway as accurately as possible. Key to this new mindset is understanding the difference between the Statement of Cash Flows, a historical look at the source and uses of cash, and the Cash Flow Statement, which uses transaction history and forward-l

Corporate Finance

Global Finance

SEPTEMBER 8, 2021

Decentralizing finance can unlock capital in cryptocurrencies, but will it last?

Finance 52

Finance 52

Quantive

SEPTEMBER 4, 2021

Due diligence is one of the most critical aspects of exit planning.

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Global Finance

SEPTEMBER 7, 2021

If you cannot measure it, you cannot manage it.

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