Tag Archives: Capital

Working capital adjustments: lessons from De Santis and Iacobucci v Doublesee Enterprises Inc.

In complex M&A transactions, there could be a significant delay between the initial valuation of a target company and the closing of the deal. As we explained in our previous article, “Net working capital adjustments: what’s the deal?”, parties can … Continue reading

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Capital Murder Trial For Defendant Accused of Killing San Antonio Police Officer Robert Deckard Begins in Atascosa County, Texas

Testimony in Shawn Luis Puente’s capital murder trial started today in Atascosa County, Texas. Puente is accused of killing San Antonio Police Officer Robert Deckard. Puente and his girlfriend are alleged to have led Deckard, along with other officers, on … Continue reading

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Getting “Real” with Capital Gains Taxes by Adjusting for Inflation

Key Findings Inflation-related gains on the sale of assets are not a real increase in wealth. Indexing the purchase price (tax basis) for inflation would provide savers some relief for this type of tax on fictitious income. Failure to index … Continue reading

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IOSCO proposes guidance on conflicts of interest in capital raising

By Lene Powell, J.D.To address conflicts of interest and associated conduct risks in the equity capital raising process, IOSCO has proposed guidance to help regulators evaluate market practices in their respective jurisdictions and take specific measures to mitigate risks. The … Continue reading

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Rethinking Capital Felony Murder

Guyora Binder, Brenner Fissell, & Robert Weisberg, Capital Punishment of Unintentional Felony Murder, 92 Notre Dame L. Rev. 1142 (2017). William W. Berry III Guyora Binder, Brenner Fissell, and Robert Weisberg combine to address a significant flaw in the application … Continue reading

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