News & Publications


May 3, 2013

On April 10, 2013, the Obama Administration (the Administration) released its 2014 fiscal year budget (the Budget). This Client Alert summarizes the key proposals impacting plan sponsors as described in the Budget and the Department of the Treasury’s General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals. While it is unlikely the entire Budget will be enacted, parts of it may be passed in some form.

April 22, 2013
April 16, 2013

This newsletter describes the circumstances under which an issuer of tax-exempt bonds or a conduit borrower benefitting from an issue of tax-exempt bonds can cause a “reissuance” of one or more tax-exempt bonds, and briefly discusses the material consequences of creating a reissuance of tax-exempt bonds. Kutak Rock LLP reminds clients to review transaction documents and consult with counsel prior to making amendments to bond provisions.

April 10, 2013

Kutak Rock attorney Mark E. Lasee has penned an article titled "LLCs Taxed as S Corporations: Drilling Down Into the Tax Code Reveals Pitfalls" for the April 2013 issue of Arizona Attorney magazine.

April 9, 2013
As noted in our March 28, 2013 Client Alert, on March 15, 2013 the federal Commodity Futures Trading Commission (CFTC) issued an advisory which stated that all swap participants needed to obtain a Legal Entity Identifier number (also known as an LEI or CICI) prior to April 10, 2013. While the language of the CFTC’s advisory was unambiguous, it conflicted with a prior CFTC regulation which provided participants in existing swaps until October 7, 2013 to obtain a CICI (although anyone entering into a new swap on or after April 10 must have a CICI when entering into the new swap). Although some CFTC staff have reportedly orally acknowledged the October 7 date is correct, the CFTC has not yet officially clarified the advisory.
April 4, 2013
April 4, 2013
April 2, 2013

The amount of deference federal courts should pay to the U.S. Department of Labor’s (DOL) administrative guidelines may be in doubt. Read this client alert to learn more.

April 2, 2013

With the independence rules now finalized by the compensation committee, there are only four corporate governance, compensation, and disclosure-related rules left to be promulgated by the SEC under Dodd-Frank.

March 29, 2013
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