Music. I'm attorney Laura Anthony, founding partner of Legal & Compliance, a full-service corporate securities and business transactions law firm. Today is the first in a lawcast series, talking about Form 8-K on September 26, 2016, and again on the 27th. The SEC brought enforcement actions against issuers for the failure to file 8-Ks associated with corporate finance transactions, and in particular, PIPE (private investment in public equity) transactions involving the issuance of convertible debt, preferred equity warrants, and similar instruments. Prior to the release of these two actions, I have been hearing rumors in the industry that the SEC has issued hundreds of subpoenas to issuers relating to PIPE transactions and, in particular, to determine 8-K filing deficiencies. Although hundreds is likely an exaggeration, the SEC is certainly focusing on this space. Back in August 2014, the SEC did a similar sweep related to 8-K filing failures associated with 3(a)(10) transactions. The 8-K filing deficiency actions were a precursor to a larger SEC investigation on 3(a)(10) transactions themselves, which culminated in two well-known enforcement actions against active 3(a)(10) participants, i.e., the iron-rich companies and IBC funds. This resulted in a chill on 3(a)(10) activity in the industry as a whole. 3(a)(10) actions continue today, but the volume of transactions has dramatically reduced, and the attention to due diligence, detail, and reporting requirements has likewise increased. The SEC rarely takes enforcement action or expands time or resources on investigating the failure to file a Form 8-K. When such issues arise, it is usually in connection with a routine review of a company's SEC reports or as part of the comment and review process associated with the filing of a registration statement. All reports filed with the SEC are subject to SEC review and comment, and the Sarbanes-Oxley Act requires that the SEC...
Award-winning PDF software
2019 8916-a Form: What You Should Know
A form. Schedule M-3. Filler to be completed with Form 8916-A. If you need to provide a filler on a tax return, you can use these instructions to fill it out. Form 946/947 — Federal Income Tax Return Preparation Tool If you are preparing a federal income tax return, you should consider using the FIT. FIT is a tax return preparation tool used by businesses to record, record-update, and prepare the return. Business returns must be prepared using the FIT. If a company files a Form 946 or Form 947, those returns will not be processed by the FIT and cannot be sent to the IRS by mail. Instead, the IRS will accept the return for processing by providing a copy to the business. This is how to prepare an FIT: Use Form 9410 — Individual Income Tax Return Preparer to prepare your Form 946/947. Form 9410 was developed to help prepare the individual income tax return for the self-employed. Complete all required fields shown on the form. Use Form 9463 to prepare Form 946/947—Individual Income Tax Return Required. The filing requirement for Form 9461 is that the filing filer must use a tax return preparer or preparer who is registered with the IRS, as permitted by 21 Code Sec. 4703(b)(1) or 15 U.S.C. Sec. 2631. You can find a list of tax return preparers authorized to issue Form 9463 along with their registration numbers on IRS.gov. Your Form 9619 filing will be received by the IRS within 3 to 4 weeks of its filing date. The return will be due on or before the due date of your return to the year of the return. Form 9420 can be submitted using any of the following methods: Online by accessing Form 9420 and using the online-only application; by accessing Form 9420 and using the online-only application; by telephone at ; or by completing Form 9420 using the postal service. Use Form 9420 to file a taxpayer extension application for 2017. Use Form 1441 — Taxpayer Payment Agreement Request for 2017. Use Form 8862 — Business Transaction Reports for 2017.
Online solutions help you to manage your record administration along with raise the efficiency of the workflows. Stick to the fast guide to do Form 8916-a, steer clear of blunders along with furnish it in a timely manner:
How to complete any Form 8916-a online: - On the site with all the document, click on Begin immediately along with complete for the editor.
- Use your indications to submit established track record areas.
- Add your own info and speak to data.
- Make sure that you enter correct details and numbers throughout suitable areas.
- Very carefully confirm the content of the form as well as grammar along with punctuational.
- Navigate to Support area when you have questions or perhaps handle our assistance team.
- Place an electronic digital unique in your Form 8916-a by using Sign Device.
- After the form is fully gone, media Completed.
- Deliver the particular prepared document by way of electronic mail or facsimile, art print it out or perhaps reduce the gadget.
PDF editor permits you to help make changes to your Form 8916-a from the internet connected gadget, personalize it based on your requirements, indicator this in electronic format and also disperse differently.
Video instructions and help with filling out and completing 2024 Form 8916-a
