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Conflict minerals rule

Official Says Manufacturers Should Make Clear Conflict Minerals Disclosure

Official Says Manufacturers Should Make Clear Conflict Minerals Disclosure

Based on early observations of conflict minerals reports, companies could do a better job making clearer disclosures, the director of the SEC’s Division of Corporation Finance said. The Dodd-Frank mandated rule requires companies to disclose sources of minerals from the war-torn Democratic Republic of the Congo. Manufacturers could do a better job disclosing information about […]

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Crowdfunding Proposal’s Audit Requirements Are Challenged at House Hearing

Crowdfunding Proposal’s Audit Requirements Are Challenged at House Hearing

The SEC is working to finalize a JOBS Act rule intended to help businesses raise funds using the Internet via crowdfunding. But during a House Subcommittee hearing, a Republican lawmaker criticized the agency for writing reporting requirements that are too costly to be a viable option for small businesses and start-ups. Rep. Mick Mulvaney said […]

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Chair White Defends Conflict Minerals Decisions

Chair White Defends Conflict Minerals Decisions

The SEC’s chair told a senior Senate Republican that the agency intends to continue its present course on its controversial conflict minerals rule. Agency officials plan to wait for a final court ruling before deciding whether any further regulatory action is needed on the requirement. SEC Chair Mary Jo White told a senior Senate Republican […]

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Conflict Mineral Rule to Move Ahead Despite Business Opposition

Conflict Mineral Rule to Move Ahead Despite Business Opposition

The SEC won’t stay its disclosure rule for conflict minerals despite a recent court ruling that struck down one of its provisions. In the view of the SEC’s leadership, the court “upheld the vast majority of that rulemaking,” while invalidating only a small portion of its disclosure requirements. SEC Chair Mary Jo White said during […]

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Commissioner Gallagher Criticizes Post-Financial Crisis Priorities

Commissioner Gallagher Criticizes Post-Financial Crisis Priorities

The SEC’s focus on executive pay ratio rules and disclosures about conflict minerals have overshadowed other post-financial crisis priorities, SEC Commissioner Daniel Gallagher says. Calling them “sociopolitical” issues, he said the SEC’s time would be better spent focusing on disclosure reform and removing references to credit ratings from SEC rules, among other issues. The SEC […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney