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Risk Retention Rule

Regulatory Review to Examine Sarbanes-Oxley 404’s Effect on Small Companies

Regulatory Review to Examine Sarbanes-Oxley 404’s Effect on Small Companies

The SEC said it will consider the effect more than two dozen rules issued in 2003 have had on small companies. The rules include several stemming from key Sarbanes-Oxley Act provisions, and the review is required by the Regulatory Flexibility Act. The SEC on December 22, 2014, issued Release No. 33-9694, List of Rules to […]

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Investment Companies Resist Effort to Disclose Retirement Fund Risks

Investment Companies Resist Effort to Disclose Retirement Fund Risks

Comment letters from investment companies are challenging an SEC plan to write a rule that will force funds to reveal more information about the risks in many 401(k) retirement plans. The disclosure requirement would force more detailed disclosures by so-called target date funds, which are used in many company-sponsored, defined-contribution plans. Regulators have found that […]

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Accountants Ask for Clarification of Fair Value in Risk Retention Rule

Accountants Ask for Clarification of Fair Value in Risk Retention Rule

The SEC and other financial regulators are in the process of writing rules that would require sponsors of securitization transactions to retain at least 5% of the fair value of all asset-backed securities interests in the issuing entity. Big Four accounting firm Deloitte asked the agency to clarify the use of fair value to measure […]

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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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Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney