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2017 Bus. L. Today [i] (2017)

handle is hein.journals/busiltom2017 and id is 1 raw text is: January 2017 Feature Articles It's Annual Report Time To facilitate the preparation of annual reports on Form 20-F for Foreign Private Issuers, author Lisa Jacobs presents a summary of recent developments, trends, and topics that the Securities and Exchange Commission is likely to focus on in 2017. How Can U.S. and Non-U.S. Lawyers Work Together to improve Opinion Practice in Cross-Border Transactions? The practice of giving closing opinions to nonclients (so-called third-party legal opinions) has spread beyond the United States, but the absence of a shared conceptual framework among different jurisdictions often gives rise to misunderstandings when it comes to negotiating opinions in cross-border transactions. Where would it be helpful to establish some degree of uniformity? While striking the right balance between uniformity and respect for national practices is critical, and there are many substantive and procedural differences between countries, understanding those differences and, ideally, promoting some measure of convergence where consistent with the legal regime of the opinion giver would be a worthwhile exercise. A Debate: Is the Delaware Appraisal Rights Remedy in Need of Repair? In his remarks delivered at the 2016 Delaware Business Law Forum, Norwitz argues that the Delaware legislature should eliminate the artificial and socially destructive phenomenon of appraisal arbitrage by amending section 262 of the Delaware General Corporation Law to specify that only shareholders on the record date who can demonstrate that their shares were not voted in favor of the transaction are eligible for appraisal. Small Business Fundraising Ideas: Avoiding Complex Securities Regulations This article provides small businesses with creative and viable financing ideas that do not require expensive legal filings, complicated securities regulations, or angel investors, and highlights some of the challenges and legal considerations associated with each financing option. When It Comes to the FBAR, You Cannot Afford to Stick Your Head in the Sand Do you have a financial interest in or signature authority over a foreign nest egg that is worth over $10,000 on any day of the year? Then you cannot afford to hide your head in the sand and ignore the annual FBAR filing and recordkeeping requirements. In addition to negligence or fraud penalties, steep civil and/or criminal penalties may apply if you fail to file the FBAR.

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