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Updated July 2014: This is no longer the position of the PNO. A distribution of anything other than cash (i.e., voting securities, assets, non-corporate interests) to the settlor of a GRAT is a...
U.S. Circuit Court of Appeals for the Second Circuit
Joint brief of the United States and the Federal Trade Commission, as amici curiae, addressing the proper application of the Foreign Trade Antitrust Improvements Act where a foreign plaintiff's...
The only potentially reportable portion of this transaction is the acquisition by C of the 14% interest in HoldCo. The transfer by B of its 50% interest in ABC Co. is exempt under 802.30. The...