Understanding Form D: A Guide for Companies Raising Capital
Form D is a document that must be filed with the Securities and Exchange Commission (“SEC”) by c...
Navigating the New Era: Comprehensive Guide to India’s Amended Foreign Exchange Management Rules
The renewed Foreign Exchange Management rules, directions, and regulations represent a significant o...
Advancements in Corporate Governance: An Overview of Revised Secretarial Standards in India
In today’s evolving corporate governance landscape, companies must stay abreast of regulatory ...
Analyzing Corporate Buybacks and Their Tax Implications Under the Income Tax Act of 1961
In the realm of corporate finance, the buyback of shares, also referred to as a share repurchase, is...
Understanding the Impact of Tax Changes on Debt-Oriented Mutual Funds
Debt-oriented mutual funds are a popular investment choice, focusing primarily on fixed-income secur...
Mastering 401(k) Rollovers: Timeframes, Restrictions, and Tax Implications Explained
Despite the growing importance of retirement planning in the United States, many individuals remain ...
Navigating ERISA: Understanding Employer Fiduciary Responsibilities for 401(k) Plans
While probing into the niche of retirement planning, understanding one’s role and responsibili...
Withdrawal of IRA by a US Non-resident
In the tricky terrain of international taxation, the withdrawal of Individual Retirement Accounts (I...
IRS non-discrimination testing for the 401(k) plan
Steering through the intricate terrain of IRS non-discrimination testing for IRS 401(k) plans needs ...
Mandatory Filing of Beneficial Ownership Information Report (BOIR) by Reporting companies under the new legislation of Corporate Transparency Act (CTA)
With the new year, on January 1, 2024, the gavel struck, ushering in the next era in American corpor...