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Lost A Property in Foreclosure or Short Sale and Now You Owe Taxes?: What To Do About Form 1099-C

It feels like another kick in the teeth: You lose a home or rental property in a foreclosure or short sale, get a Form 1099-C from the mortgage company, and now you have to pay i

6 min read

What is a Redemption of Property in Chapter 7

If you are purchasing a vehicle and you file Chapter 7, your options are (1) surrender the vehicle, (2) reaffirm the existing loan, or (3) redeem the vehicle by paying the lender fair market value.  Redemption, which is described at Section 7

6 min read

The Evolution of the “Ordinary Business” Exclusion

We were quoted in a recent Compliance Week story (subscription required) on the evolution of the ordinary business exclusion in getting the SEC staff to agree on companies’ no-action requests for Rule 14a-8 shareholder proposal.  The exclusion b

6 min read

Now a Word on the “Substantial Implementation” Exclusion

We did so well with our sound bites in our last interview that we were again quoted by Compliance Week (subscription required) on another Rule 14a-8 story, this time on substantial implementation.  It’s easy to show the SEC that you’ve substanti

6 min read

Disney Strikes Back on ISS Say-on-Pay Recommendation

While ISS voting recommendation reports for companies are not “public”, sometimes additional soliciting materials filed by a company are informative.  On March 2nd, Disney filed its first communication indicating that the ISS recommendation to v

6 min read

Shareholder Engagement – A Study

You can’t talk about governance these days without someone bringing up “shareholder engagement,” so it’s not surprising that there is now a study on the subject.  This ISS and IRRC study claims to be first ever benchmarking about engagement, pol

6 min read