IBM Retirement Plan Trust Fund

267 results for IBM Retirement Plan Trust Fund

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  • New 871(m) Regulations Finalize Dividend Equivalent Payment Withholding Rules for Equity Derivatives

    On September 17, 2015, the IRS and the Treasury Department issued final, temporary, and proposed regulations under section 871(m) of the Internal Revenue Code (collectively, the “new regulations”) that provide the rules for withholding on “dividend equivalent payments” on derivatives that reference U.S. equity securities.

    ...” with foreign hedge funds that used derivatives to eliminate ... and that, pursuant to the plan of acquisition, the target agrees to ... (such as the Depository Trust & Clearing Corporation or its ... dividend is treated as a retirement of the unmodified derivative and an ...

  • Chapter five: 1985-1994.

    ... at an all-time high and plans for the immediate future looking ...-PAC traditionally held several fund-raising events throughout the course ... meeting was vital to "building trust among ourselves, and spending less ..., "The Social Security Retirement test, initially developed and ...

  • Shearman & Sterling’s Recent Trends and Patterns in the Enforcement of the Foreign Corrupt Practices Act (FCPA)/FCPA Digest - January 2017

    Shearman & Sterling’s bi-annual Trends & Patterns in FCPA Enforcement report provides insightful analysis of recent enforcement trends and patterns in the US, the UK and elsewhere, as well as helpful guidance on emerging best practices in FCPA and global anti-corruption compliance programs. Please see full Digest below for more information.

  • January 2014 FCPA Digest

    In this issue: - Recent Trends and Patterns in FCPA Enforcement - Foreign Bribery Criminal Prosecution under the FCPA - Foreign Bribery Civil Actions Instituted by the Department of Justice under the FCPA - SEC Actions Relating to Foreign Bribery - Department of Justice FCPA Opinion...

  • FCPA Digest - January 2016

    The FCPA Digest provides and an invaluable compendium of all Foreign Corrupt Practices Act (FCPA) enforcement actions and private actions including US foreign bribery proceedings including criminal prosecutions, DOJ foreign bribery civil actions, SEC actions, DOJ opinion releases, ongoing FCPA investigations, pre-FCPA prosecutions, and parallel litigation related to the FCPA.

  • Global Government Solutions® 2016 Mid-Year Outlook

    This newest edition of the Global Government Solutions® series highlights increased government involvement in global commerce and provides the latest regulatory information corporate leaders need to navigate the intersection of business and government. The 2016 Mid-Year Outlook includes a diverse collection of over 40 articles from practitioners across our global platform...

  • FCPA Digest - January 2015

    In this issue: - Recent Trends and Patterns in FCPA Enforcement - Foreign Bribery Criminal Prosecution Under the FCPA - Foreign Bribery Civil Actions Instituted by the Department of Justice under the FCPA - SEC Actions Relating to Foreign Bribery - Department of Justice FCPA...

  • Transition to a New (Work)Day: An Initial Look at Workplace Change in the Obama Era

    As the results of the 2008 presidential election fade into memory and the meaning of the election for employers emerges, our goal at Littler is to inform you as to what is happening in Washington, educate you as to what it means for your company, and prepare you to handle change. In this paper, we start the process by taking an initial look at what may be on the horizon for employers and set the

  • FCPA Digest 2019 – Recent Trends and Patterns in the Enforcement of the Foreign Corrupt Practices Act

    The January 2019 FCPA Digest is an invaluable compendium of all FCPA-related developments in 2018, including US foreign bribery proceedings and criminal prosecutions, DOJ foreign bribery civil actions, SEC actions, DOJ opinion releases, ongoing FCPA investigations, pre-FCPA prosecutions, and parallel litigation related to the FCPA. Please see full Newsletter below for more information.

  • The Littler Report: THE 2011 GLOBAL EMPLOYER: Highlights of Littler’s Fourth Annual Global Employer Institute

    Introduction In November 2011, Littler Mendelson conducted its Fourth Annual Global Employer Institute (GEI) in Washington, D.C. Attorneys and human resources professionals from 13 countries participated in the GEI. Regions represented included North and South America, Europe, Africa and Asia, including rapidly expanding markets such as Brazil, India and China.

  • The Transformation of the Workplace Through Robotics, Artificial Intelligence, and Automation - February 2014

    In This Report: - Explanation And Scope Of This Preliminary Littler Report - Introduction - Workplace LAW Challenges And Solutions - A. Human Displacement - B. Union And Non-Union Labor Relations - C. Anti-Discrimination - D. Wage

  • FCPA Digest - January 2018

    Shearman & Sterling’s bi-annual Trends & Patterns in FCPA Enforcement report provides insightful analysis of recent enforcement trends and patterns in the US, the UK and elsewhere, as well as helpful guidance on emerging best practices in FCPA and global anti-corruption compliance programs. Please see full Newsletter below for more information.

  • Internalizing outsider trading.

    ... prospects and expansion plans, among other things. Insiders may ... to the underlying fundamentals of a traded firm, can reduce stock ... that in many 401(k) retirement plans, employees hold thirty percent ... variety of relationships of trust and confidence that have little to ...

  • The 2012 Global Employer: Highlights of Littler's Fifth Annual Global Employer Institute

    In this report: - I. Sustainable Innovations for a Changing Global Workforce - II. Forging a Global HR Team to Align with a Global Business: Transparency and Integration - III. Developing an Effective Global Mobility Program - IV. Running with Scissors: What U.S. Employers Should Know Before Cutting Global Staff 

  • Pedigrees of power.

    ... Duke a target of trustbusters in 1911. . The pace of this dynastic ..."We never planned to sell it. We were not very happy ...At 87, when asked about retirement, he replied, "What would I want to ... the Kenan professorship fund at UNC and left a portion of her ...

  • MAINBRACE: April 2019

    Note from the Editor - Spring seems to be upon us, at last. Perhaps we have no right to complain about the weather, but that has never stopped us! It seems like our New York, Washington, D.C., and Philadelphia offices spend the winter months coveting our Houston office’s weather, and our Houston office in turn spends the summer being envious of their fellow East Coast colleagues....

  • Securities Law Disclosure After Sarbanes-Oxley

    This article identifies emerging trends in securities law disclosure, updates disclosure developments and provides guidance to issuers and their securities law advisors. Please see full article below for more information.

  • Doing Business In Arizona - A Legal Guide

    Contents: Part I: A Brief Factual Look at Arizona: - Population and Job Growth - Personal Income - Exports - Leading Industries - Location - Business Costs - Labor Force - Education - Government - Taxes - Housing - Transportation -...

  • Washington Outlook for 2015

    In This Issue: - Introduction - Agriculture, Food Safety, and Nutrition - Appropriations, Budget, and Debt Ceiling - Defense and National Security - Education - Energy and Environment - Financial Services - Foreign Policy - Health Care - Immigration and Judiciary -...

  • A Nation Under Lawyers: How the Crisis in the Legal Profession Is Transforming American Society.

    ... the rule of law, she cites Planned Parenthood v. Casey, 505 U.S. 833 ...Trusted counsel maintained a substantial ...would infringe fundamental principles as they . have been ..., and by the time of his retirement in 1962 was widely recognized as a ...

  • Management-manpower.

    Insight 2034

    ... workbenches cluttered with plants, family photos, and memorabilia. ... their permanent retirement." . This is not simply a matter of ... is management places little trust in the worker. So little is the ... bottom line foremost, you don't fund research and development, you don't ...

  • Glossary of Important Securities Regulation Terms and Definitions

    This Glossary is designed to provide law students taking Securities Regulation with a tool that will assist them in learning the basic language of securities law and achieve a working knowledge of the fundamental principles and concepts which underlie securities regulation. The Glossary also may be useful to lawyers who are starting their practice in this area.

    ... working knowledge of the fundamental principles and concepts which ... this way: if your client is planning a securities offering, the Blue Sky ... general investment or retirement planning advice, often ... the issuer and a designated Trustee who acts on behalf of the debt ...

  • Anatomy of a Term Sheet: Series A Financing

    A key milestone in the lifecycle of many successful companies (and, admittedly, many unsuccessful companies) is obtaining financing from angel or venture capital investors, but in negotiating with experienced investors entrepreneurs are usually at a distinct disadvantage because they are unfamiliar with standard terms. While we strongly suggest entrepreneurs consult their lawyers rather than...

  • In Case You Missed It - Interesting Items for Corporate Counsel (Cumulative)

    As forecast, there is no shortage of law firm memos describing Regulation D changes, including the final rules eliminating the general solicitation ban (here) and prohibiting "bad actor" participation (here) and the proposed changes to the Regulation D offering process (here). On the theory that later published summaries have pilfered all the good material from earlier summaries, some...

    ... 506(b) offering are fundamentally different, issuers may nonetheless ...v. Connecticut Retirement Plan and Trust Funds , here , ...

  • Labor & Employment Issues Facing the Healthcare Industry

    Public discourse on "healthcare" has focused primarily on health insurance and the significant changes made by the Affordable Care Act. But what about the providers of healthcare—the doctors, nurses, hospitals, pharmaceutical and medical device companies, home care agencies—that make up the industry itself? As the healthcare landscape shifts, so do the risks and challenges healthcare...