Topic
Fees
154 published works
Banking, Finance and Securities
IOSCO consults on international standards on fees and expenses of investment funds
The International Organization of Securities Commissions (IOSCO) has published a consultation report on Elements of International Regulatory Standards on Fees and Expenses of Investment Funds. The consultation report proposes an…
Real Estate Legal Update
(UK) Residential Service Charges Update
By Shelly Hayes, Sarah Atkinson
As increasing numbers of investors now include residential and mixed use properties in their portfolios there are bound to be issues dealing with the residential element of service charges and…
Down the Wire
Revised Fees and Charges in Takeovers
The Takeover Panel has amended the fees and charges which are payable in accordance with section 13 of the Introduction to the City Code on Takeovers and Mergers and included…
Real Estate Legal Update
(UK) When Is An Emergency Not An Emergency
By Sarah Atkinson, Shelly Hayes
It is the time of year when the Great British weather batters buildings up and down the country causing signs to fall off some and roofs to cave in! Beware,…
Banking, Finance and Securities
Investor Advocate recommends “user fees” for investment advisers
On August 19, 2014, Rick A. Fleming, the head of the Office of the Investor Advocate of the Securities and Exchange Commission (the “SEC”), gave a speech at the 38th…
Banking, Finance and Securities
FCA Handbook Notice 14
The FCA has published Handbook Notice 14, setting out changes made to the FCA Handbook under the following instruments made by the FCA Board on 24 and 26 June 2014:…
Corporate and Securities Law
SEC Discusses Troubling Private Equity Practices
By Jill Radloff
Of Digital Interest
Copyright Office Fees
On March 24, 2014, the U.S. Copyright Office issued a Final Rule that establishes new fees for certain of its services. The new fee schedule is effective as of May…
HR Defense
Automatic Gratuities Are Now Wages For FICA Tax Purposes
By Akerman Law
Restaurateurs and wait staff beware: beginning this month, the IRS will classify automatic gratuities not as "tips," but as service charges reportable as regular wages which are subject to payroll…
Employment & Labor
Think You Are Leaving a Tip After a Nice Meal, Think Again; You May Be Leaving Someone’s Wages – IRS Ruling On Automatic Gratuity Begins January 2014
Effective Jan. 1, 2014, the Internal Revenue Service (IRS) will recognize automatic gratuities, a percentage automatically added to a restaurant bill, as a service charge, rather than a tip. The…