Securities


SECURITIES

The SEC issues staff legal bulletin no. 14, Shareholder Proposals, to address issues pertaining to the 1934 Securities Exchange Act’s rule 14a-8, which governs inclusion of such documents in stock issuers’ proxy materials. The bulletin explains how the SEC applies the rule and reviews companies’ requests for “no-action” letters documenting its agreement not to take legal action against companies for a particular activity ( www.sec.gov/interps/legal/cfslb14.htm ).

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TAX PRACTICE CORNER

More R&D tax help

"Can I use the R&D credit?" PATH Act enhancements make the credit more attractive to a wider range of taxpayers.

QUIZ

Learn to choose between ‘who’ and ‘whom’

Writers can stumble over who and whom (or whoever and whomever). If you write for business, this quiz can help make your copy above reproach.