Ændring af ejerskab i virksomheden

Ændringen af ejerskaber til selskaber samt selskabernes struktur kan ændres ved forskellige værktøjer. Ved brug af disse værktøjer, sker der dels ændringer af de involverede selskaber, dels ændringer i forhold til aktionærerne, der ejer selskaberne.

Med virkning fra 20. november 2013 er der nu iværksat et lovgivningstiltag under overskriften “hullukning”.

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DAVIS MALM HOSTS “CELEBRATING SUCCESS” PROGRAM

On March 20, Davis Malm and shareholder George A. “Tony” Hewett hosted a “Celebrating Success” program which featured Seth Goodall, New England Regional Administrator, United States Small Business Administration; Rev. Dr. Ray Hammond, Bethel AME Church; and a special performance by singer/songwriter, Berklee College of Music student David Stewart, Jr.

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Special Immigration Alert: USCIS Reaches H-1B Cap for FY 2015

U.S. Citizenship and Immigration Services (“USCIS”) announced today that it has received a sufficient number of H-1B petitions to reach the statutory cap for fiscal year (“FY”) 2015. USCIS also announced that it had received more than 20,000 H-1B petitions filed on behalf of persons exempt from the cap under the advanced degree exemption. As a result, USCIS will not accept any more new H-1B petitions subject to the FY 2015 cap or the advanced degree exemption.

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Week of March 31, 2014 on ILNToday – A Roundup!

I generally expect to really enjoy and learn a lot a the LMA conference, but I’ve just been blown away this year by the high level of programming and discussions that we’ve been having. My head hurts from all of the incredible information I’ve gotten!

So I’m just sharing quickly our top posts from this week – next week, I’ll be back with some follow up posts from the conference!

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Babine Sawmill Explosion Investigation – Analysis of Issues

By Heather Hettiarachchi

On January 10th of this year, the Criminal Justice Branch (“CJB”) issued a statement that it would not be approving any regulatory charges against Babine Forest Products (“Babine”) in respect of the January 20, 2012 fire and explosion at Babine’s mill in Burns Lake, BC, which claimed the lives of two workers and injured 20 others (the “Incident”). The basis for CJB’s decision not to proceed with regulatory charges against Babine (the “CJB Decision”) was its finding that the investigation conducted by WorkSafeBC into the Incident, was flawed.

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ILN Today Post

Monitoring Social Media: New Regulations Aim to Cut Down on Fake Reviews

Imagine planning your dream vacation based on recommendations that you saw on online consumer review sites. Now imagine being told that the recommen- dations were paid for by companies that hired agencies to pose as actual consumers and post fake reviews about their businesses on these sites. Undoubtedly, you would feel duped and betrayed. More…

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ROBERT J. GALVIN QUOTED IN NOTED CONDOMINIUM RESOURCE HOALEADER.COM

Davis Malm shareholder Robert J. Galvin was recently quoted in the noted online condominium resource HOALeader.com. Mr. Galvin offered insight on the following topics:

For more information about HOA Leader, please visit: www.hoaleader.com.

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An Update on Interests in Discretionary Trusts under the Family Law Act

In a previous post, we discussed some of the issues raised by the new Family Law Act (the “FLA”) in the context of discretionary trusts.

Under the FLA, “family property” is divided equally between spouses, and includes all real and personal property owned by one or both spouses at the date of separation, unless the property is “excluded property”. If the property is “excluded property”, any increase in its value during the relationship is still shared equally between the spouses on a breakdown. Currently, “excluded property” includes property held in a discretionary trust where the spouse did not contribute to the trust, the spouse is a beneficiary of the trust, and the trust was settled by a person other than the spouse. As a result, many discretionary family trusts used for estate planning fall within “excluded property” under the FLA. This means that the growth in value of trust property during the relationship may be subject to division, which is problematic since the spouse’s interest in the trust is only discretionary and there is no guarantee the spouse will benefit from the trust property.

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McDonald Hopkins Government Strategies Advisory: This Week in Washington — April 4, 2014

With comprehensive tax reform a non-starter this year, all eyes have been on tax extenders. This week, the Senate Finance Committee took the first step, moving forward with an effort to extend some of the 55 expired or expiring provisions in the tax code for businesses and individuals. Earlier this week, Senate Finance Committee Chair Ron Wyden (D-OR), released a chairman’s mark that proposed extending all but 12 of the 56 tax provisions in question.

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Ohio Statehouse Update: This Week in Ohio — April 4, 2014

House Bill 487, the K-12 education portion of the governor’s Mid-Biennium Review package passed out of the House Education Committee this week.

The bill changes the name of the Post-Secondary Enrollment Options (PSEO) program to the College Credit Plus (CCP) program. Much like PSEO, CCP would allow high school students who are enrolled in public or nonpublic secondary schools, or who are home-instructed, to enroll in college courses to receive high school and college credit.

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