Journal of Investment Compliance: Volume 13 Issue 1

Tax consequences for investors in fraudulent enterprises – update

Roger D. Lorence

The purpose of this paper is to update investors who have incurred losses from fraudulent enterprises since the publication of Lorence's “Tax consequences for investors in hedge…

Islamic finance: what concrete steps is Italy taking?

Gabriella Opromolla

The purpose of this paper is to analyze the compatibility of Islamic banking with the Italian banking system, to report what Italian legislators are currently doing to accommodate…

FinCEN issues final rules relating to money services business (MSB) definitions

Betty Santangelo, Donald J. Mosher, William I. Friedman, Matthew P. Truax

The purpose of the paper is to explain FinCEN's money services business rule (MSB Rule) revising the regulations that apply to MSBs.

Large trader reporting FAQs

Russell D. Sacks, Michael J. Blankenship

The purpose of this paper is to provide frequently asked questions and answers in connection with the large trader reporting system.

Who is listening? The SEC emphasizes importance of cybersecurity disclosure

Cynthia M. Krus

The purpose of this paper is to explain the SEC's recent guidance on disclosure obligations related to cybersecurity risks and cyber incidents.

SEC staff updates guidance on shareholder proposals

Peter J. Romeo, Richard J. Parrino, Kevin K. Greenslade, C. Alex Bahn

The purpose of this paper is to explain the guidance on interpretive issues under Exchange Act Rule 14a‐8 published in SEC Staff Legal Bulletin No. 14F (SLB 14F).

CFTC and SEC whistleblower bounties: largely similar but important differences remain

Douglas J. Davison, Thomas W. White, Gail C. Bernstein, Michael R. Dube, Arian M. June

The purpose of this paper is to point out similarities and differences between the CFTC's and the SEC's final whistleblower incentive and protection rules, both recently adopted…

SEC whistleblower bounties: ten things companies can do right now to stay ahead

William R. McLucas, Laura S. Wertheimer, Andrea J. Robinson, Mary Jo Johnson, Thomas W. White, Jonathan D. Rosenfeld, Michael R. Dube, Arian M. June

The purpose of this paper is to recommend proactive measures that companies should take to manage reports of securities violations under the SEC's new whistleblower program.

Dodd‐Frank clawbacks: hot issue for 2012

James E. Earle, Allison Wilkerson

The purpose of this paper is to explore the requirements of Section 954 of the Dodd‐Frank Act, “Recovery of erroneously awarded compensation”, and what companies should currently…

Recent developments in the life settlement industry

Patrick Dolan, Robert F. Alleman

The purpose of this paper is to explain the meaning and legal impact of two September 2011 Supreme Court of Delaware decisions regarding challenges to the validity of life…

Selected FINRA notices and disciplinary actions, October‐December 2011

Henry A. Davis

The purpose of this paper is to provide summaries of selected Financial Industry Regulatory Authority (FINRA) regulatory notices and disciplinary actions issued in October…

2011 Awards for Excellence

Editor column

Henry A. Davis