Roadshows are presentations by the management of an issuer conducting a public offering to market their securities.
Permissibility Under the Gun Jumping RulesIn an initial public offering (IPO), issuers market their...
Roadshows are presentations by the management of an issuer conducting a public offering to market their securities.
Permissibility Under the Gun Jumping RulesIn an initial public offering (IPO), issuers market their...
Rollover means to extend a particular financial agreement.
In the context of retirement accounts, rollover often refers to transferring funds from one Individual Retirement Account (IRA) to another traditional IRA or Roth IRA, or from...Rule 10-5 is a Securities and Exchange Commission (SEC) regulation that prohibits securities fraud.
OverviewThe SEC promulgated Rule 10b-5 under Section 10(b) of the Exchange Act, which authorizes the SEC to regulate...
Rule 144A (formally 17 CFR § 230.144A) is a Securities Exchange Commission (SEC) regulation that enables purchasers of securities in a private placement to resell their securities to qualified institutional buyers (QIBs) under certain...
Rule 504 (formally 17 CFR § 230.504) is a Securities and Exchange Commission (SEC) regulation that enables issuers to sell under $5,000,000 in securities to an unlimited amount of purchasers in a private placement.
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Rule 506 (formally 17 CFR § 230.506) is a Securities and Exchange Commission (SEC) regulation that allows private placement under Regulation D and enables issuers to offer an unlimited amount in securities.
Relationship with Section 5...S corporations are corporations that are taxed on a "flow -through" basis. This means that tax liabilities from income (or deductions from losses) are passed onto the corporations' shareholders to be declared individually. This tax scheme is...
A sale is an exchange of property between a seller and a buyer, usually for money. In a sale, a seller often transfers title to property to a buyer in exchange for money or something of value.
[Last updated in July of 2021...
Sales law refers to the body of laws and regulations governing the sale of goods and services. Every state has adopted at least part of Article Two of the Uniform Commercial Code (UCC) as the primary body of law regulating transactions of...
Sanctity of contract is a general idea that once parties duly enter into a contract, they must honor their obligations under that contract.
See efficient breach theory (contrast).
[Last updated in June of 2024 by the...