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Corporate Articles

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Raising Capital Under the New SEC Rule 506(c)
By: Gisella Rivera

Effective September 23, 2013, issuers can use general solicitation and advertising in an offering of its securities provided that each and every purchaser is an accredited investor (“Rule 506(c)”

Accredited Investor Today Not Tomorrow
By: Gisella Rivera

Individual investors can no longer include the value of their primary residence when calculating their net worth for purposes of determining whether they are eligible as “accredited investors,” to purchase unregistered and unlisted securities.

A New Networking Opportunity for Chief Financial Officers
Ira Halperin

Chief Financial Officers generally face unique issues and experience relative isolation from others in their firms. Partner Ira Halperin who co-chairs the CFO and Financial Executive Committee of the New York State Society of CPA’s has worked to reinvent the committee as a roundtable discussion group which meets monthly at Meltzer Lippe’s Mineola office.

Directors Beware: It Could Happen to You!
By: Ira Halperin

A March 2008 ruling by the Delaware Chancery Court in Schoon v. Troy Corp. should prompt Delaware Corporations to review their bylaws to ensure the indemnification and advancement provisions are clear on when rights of directors vest, what rights are afforded to current and former directors, and if and when such rights can be removed.

“Major Changes To Rule 144 – Small Businesses, Rejoice!”
By: Corporate Practice Group

On November 15, 2007, the Securities and Exchange Commission (SEC) voted unanimously to adopt several rule amendments designed primarily to enable smaller companies to raise capital more effectively and ease some of the historically burdensome reporting and disclosure requirements.

“Internal Control Guidance For Small Companies”
By: Ira Halperin, Partner and Patti Piccininni, Intern

On July 30, 2002, President Bush signed into law the Sarbanes Oxley Act of 2002 (“SOX”). Rule 404 of SOX requires public companies to annually provide investors with an assessment of the quality of their internal control over financial reporting. Accelerated filers, typically large public companies, were required to comply with the requirements of Rule 404 for its first fiscal year ending on or after November 15, 2004. Smaller public companies, as non-accelerated filers, are required to comply with the requirements in their first fiscal year ending on or after July 15, 2007.