Searching Content indexed under Investment Strategy by Cooley LLP ordered by Published Date Descending.
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Investors Want More Standardized Sustainability Disclosures
According to this recent study from consulting firm McKinsey, investors want to see a different kind of sustainability reporting.
United States
21 Aug 2019
Q2 2018 Quarterly VC Update: Stephen Kraus On The State Of Venture Capital Investing
In conjunction with our Q2 Venture Financing Report, I sat down with Stephen Kraus from Bessemer Venture Partners to get his take on the state of venture capital investing.
United States
7 Sep 2018
Second Liens And Intercreditor Agreements: Are Those Bankruptcy Voting Provisions Really Enforceable?
In this post I look at the second lien phenomenon and then discuss an interesting new case addressing whether a fairly common intercreditor agreement provision -- giving a senior lender the right to vote a second lien lender's claim in bankruptcy -- will actually be enforced.
United States
19 Apr 2007
DOL Eases Investment Diversification Notice Requirement For Certain Plans
On December 20, 2007, the Department of Labor ("DOL") released Field Assistance Bulletin No. 2006-03 (the "FAB") containing guidance for its staff, as well as plan sponsors and administrators, relating to certain notice requirements enacted under the Pension Protection Act of 2006 ("PPA").
United States
18 Jan 2007
Diversification Rights and Notice Requirement for Retirement Plans With Investment In Employer Securities—IRS Delays Date For Providing Notice And Issues Model Notice
As we previously reported, the Pension Protection Act of 2006 (the "Act") made significant changes to the laws governing retirement plans. While the effective dates of many of these changes are staggered over the next several years, there are two related changes that are effective almost immediately, for plan years beginning on or after January 1, 2007.
United States
5 Dec 2006
On The 401(k) Radar: Recent Litigation Over Fees and Proposed Regulations On Default Investments
Last month, nearly identical lawsuits alleging breach of fiduciary duties under ERISA were filed against seven large companies and certain of their officers, directors and employees in connection with fees paid from the assets of the companies’ 401(k) plans.
United States
27 Oct 2006
Private Company Financings Update, September 2006 Report
Cooley Godward is pleased to present our findings on private company financings through the second quarter of 2006, which can be found by clicking on the PDF link below. This report provides a summary of data, reflecting our experience in venture capital financing terms and trends.
United States
28 Sep 2006
Pension Protection Act Of 2006: Ice Age For The Defined Benefit Dinosaur?
The Pension Protection Act of 2006 (the "Act"), which was signed into law by President Bush on August 17, 2006, represents the most comprehensive revision to the laws governing retirement plans since the enactment of the Employee Retirement Income Security Act of 1974 ("ERISA").
United States
6 Sep 2006
New Pension Law Changes Plan Asset Rules: Good News for Private Equity Funds and Fund Managers
The Pension Protection Act of 2006 (the "Act") was passed by the House on July 28, 2006 and the Senate on August 3, 2006.
United States
18 Aug 2006
Antidilution Provisions: The Next FAS 123(R) "Gotcha!"
Recently, many accounting firms have alerted their clients to the application of FAS 123(R) in the context of equity restructurings. These firms have noted that the discretionary adjustment of equity compensation under plans and arrangements that do not provide for automatic adjustments upon an equity restructuring may result in an additional compensation expense.
United States
2 Aug 2006
Stock Option Backdating: the Latest “Hot Issue”
In November 2005, a publicly-traded company announced the resignation of three of its top executive officers following an SEC investigation into the backdating of stock option grants. Since then, more than 20 companies have announced the formation of independent committees to investigate option granting practices or the existence of a government investigation into their option grants.
United States
6 Jun 2006
Private Company Stock Option Pricing In The 409A Era
We expect recently-issued proposed regulations under Section 409A of the Internal Revenue Code, along with recent changes in financial accounting rules and practices, to significantly and immediately affect the way in which private companies set the exercise prices for their stock options and values for other stock-based compensation.
United States
2 Nov 2005
Regulation FD Decision in SEC v. Siebel Systems, et al.
The United States District Court for the Southern District of New York today dismissed in full a complaint filed by the Securities and Exchange Commission against Siebel Systems, Inc. and two of its senior officers, alleging claims for violation of Regulation FD, or "Fair Disclosure."
United States
2 Sep 2005
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