Whether you represent brokerage firms and their employees or shareholders and investors, your clients depend on your informed counsel to help them thrive in today’s securities markets. With Broker-Dealer Law and Regulation, the authoritative analysis and practical guidance you need to advise clients on their rights, duties and liabilities under today’s complex securities regulations is at your fingertips. Written by two of America’s leading securities authorities, this publication gives you reliable guidance on the latest federal and state law governing private litigation and arbitration between broker-dealers and their customers, as well as regulation by the SEC and the SROs.

The Fourth Edition has been completely revised to cover all of the important regulatory changes and developments in case law affecting broker-dealers and includes new chapters covering the structure of the securities markets, the regulation of broker-dealers in public offerings and SEC and SRO enforcement, as well as expanded analysis of the technological advances in securities trading and information dissemination.

Table of Contents:

• Introduction
  • Chapter 1: The Economics and Structure of the Securities Industry
  • Chapter 2: Broker-Dealers Within Financial Conglomerates
  • Chapter 3: The Securities Markets
  • Chapter 4: An Overview of the Regulatory System
• Regulation and Compliance
  
  • Chapter 5: Broker Registration and Exemptions
  • Chapter 6: Broker and Associated Person Registration Process
  • Chapter 7: Broker Recordkeeping and Reporting
  • Chapter 8: Privacy and Anti-Money Laundering
  • Chapter 9: The Duty to Supervise
  • Chapter 10: Compensation in the Securities Industry
  • Chapter 11: Electronic Trading and the Securities Industry
  • Chapter 12: Financial Regulation of Broker-Dealers
  • Chapter 13: Broker-Dealers in Public Offerings
  • Chapter 14: SEC and SRO Enforcement and Disciplinary Proceedings
  • Chapter 15: Penny Stock Regulation
• Private Rights of Actions
  
  • Chapter 16: Liability of Broker-Dealers Under Common Law
  • Chapter 17: Fraud Generally
  • Chapter 18: Churning
  • Chapter 19: The Suitability Doctrine
  • Chapter 20: Unauthorized Trading
  • Chapter 21: Market Manipulation
  • Chapter 22: Conflicts of Interest and the Securities Industry
  • Chapter 23: Damages in Actions Against Broker-Dealers
  • Chapter 24: Defenses in Actions Against Broker-Dealers
  • Chapter 25: Vicarious Liability

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Comprehensive how-to book that guides the reader on performing risk management-based audits. The book covers the Enterprise Risk Management Integrated Framework issued by the Committee of Sponsoring Organizations (COSO).

Following the passage of Sarbanes-Oxley and its strict corporate governance and accountability provisions, developing better risk management techniques is becoming more important in meeting higher audit committee expectations.

The first part of the Auditor's Risk Management Guide provides a broad understanding of corporate governance, ERM principles, and different auditing approaches. It also provides step-by-step instructions on how to execute the risk management-based audit, including frequently asked questions.

The second part of the book is devoted to detailed case studies that illustrate the risk management-based audit methodology and tools in different scenarios, beginning with a business risk assessment and working through common audit areas such as closing the books, accounts payable, and accounts receivable. Practice Pointers and Observations throughout provide additional commentary to assist the reader in understanding the methodology.

A free CD-ROM is included with the book provides electronic versions of the various work programs, checklists, and other tools in the book.

PART I: Risk Management-Based Auditing
1.      Overview of Enterprise Risk Management
2.      The Enterprise Risk Management Funnel
3.      Evolution of Auditing Approaches
4.      Strategy: The Beginning of the Journey
5.      Risk Assessment: Business Level
6.      Risk Assessment Qualification Techniques
7.      Entity-Level Control
8.      Risk Assessment: Process Level
9.      Process Design Phase
10.      Testing Phase
11.      Risk Infrastructure Assessment
12.      Action Planning Phase: The Real Value
13.      Monitoring and Follow-Up
14.      Auditing the ERM Process
15.      The Future of Risk Management-Based Auditing
16.     Frequently Asked Questions

PART II: Case Studies
17.  Case Study: Business Risk Assessment
18.  Case Study: Risk Management Infrastructure
19.  Case Study: Close the Books
20.  Case Study: Inventory
21.  Case Study: Procurement
22.  Case Study: Accounts Payable and Disbursements
23.  Case Study: Accounts Receivable and Collections
24.  Case Study: Quality Assurance
25.  Case Study: Payroll and Relat

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In our current economic environment lawyers, both in in-house and external counsel, need to apply stronger and more transparent legal project management practices.  To ensure legal matters are handled efficiently, and to meet the needs and expectations of the business, in-house counsel need to partner with the business, and with external counsel, to scope, plan, staff and monitor the work. This webinar will provide an introduction to the primary elements of legal project management and discuss the benefits LPM can produce for in-house counsel in working with the business, and when working with external counsel. However, implementing LPM often means changing the way we practice.  This is not easy. We will look at the issues and challenges in getting a team to engage in this new approach and provide strategies for success.  The panel will include both internal and external counsel and will discuss real implementation scenarios and issues.

Key Learning Objectives:

• Understand the professional obligations to adopt legal project management practices;
• Understand the benefits of legal project management working within an organization and for an in-house team working with external counsel;
• Understand the basic components of legal project management;
• Understand the different approaches to preparing budgets and estimates; and
• Be aware of the issues and challenges in implementing LPM.

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A lawyer’s duty to avoid conflicts of interest is an important aspect of the duty of loyalty that lawyers owe to their clients. For Canadian in-house counsel, the duty to avoid conflicts of interest presents special challenges due to the nature of the relationship of in-house counsel to their employer. This webinar will enable in-house counsel to effectively navigate the conflict rules in the Canadian legal system, and provide participants with the knowledge to successfully implement best practices to avoid conflicts of interest.

This webinar will provide participants with an introduction to key cases including the recent Supreme Court of Canada case of Canadian Railway Co. v McKercher LLP, 2013 SCC 39, and provincial law society rules on conflicts of interest. It will also address when representation might attract a bright line rule, and when a contextual test will be applied; the circumstances in which a lawyer might be disqualified from representation of a client; and why a waiver might be insufficient. It will provide an opportunity to learn about the unique duties of in-house counsel in relation to conflicts of interest. Finally, it will provide discussion on some best practices for creating effective policies and procedures to avoid the creation of circumstances in which a conflict of interest would arise.

Key Learning Objectives:

• Learn about the provincial Law Society rules on conflicts of interest in Canada;
• Learn the key Canadian cases on conflict of interests, the rules that have emerged from the jurisprudence, and the policy concerns of the Canadian courts in relation to a lawyer’s duty to avoid conflicts;
• Understand and reflect on your professional duties to your employer, and to your professional regulator, in circumstances in which a conflict of interest may arise; and
• Learn about best practices and policies to avoid conflicts of interest.

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Trusts have become extremely valuable tools when planning for the continuance of a person's estate, and are often used in business succession planning as well. For example, discretionary trusts are one of the most flexible tax planning tools available. However, there are many types of trusts, and each can be used to tailor specific planning needs.



Just as trusts are a valuable tool, there are also many tax and legal traps that one needs to be cognizant of when using them in client situations. For example, the very creation of the trust can be particularly troublesome if it is not set up with the correct attributes or if assets are not transferred to it correctly.

This 2 hour webinar will provide a practical and complete overview of the legal definitions and considerations of various trust types, as well as reviewing important tax considerations when planning with trusts. Examples of suggested tax planning structures and related tips will also be provided.



More specifically, topics covered will include:

• What elements are required for a properly created trust
• Tax issues to review when creating a trust and in particular the tax attribution rules
• Review of types of trusts used in estate and business planning - including insurance trusts, spendthrift trusts, asset protection trusts, private foundation trusts and trusts created for probate and estate tax minimization and income splitting
• Change of trustees - change of control from a tax perspective
• What are the tax and other limitations of amending a trust once created
• What ongoing obligations do trustees have to beneficiaries, including reporting and trust accounting

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By popular demand, we are now offering an archived version of the webinar GST/HST & Real Property Transactions that took place on November 20, 2014.
 
Although many GST and HST concepts are well understood by taxpayers, many of the real property rules are less well known. The rules associated with real property are complicated, having led even tax practitioners astray, and the dollar values of these transactions are usually high. Accordingly, audit activity in the sector is also high and GST/HST errors have led to costly CRA reassessments.

This archived webinar will provide a practical understanding of the complex rules for real property transactions and the current issues faced by the industry in applying the GST/HST in the development, construction and sale of real property.

Topics specifically covered include:

• Current state of affairs
• Bare trustees
• Joint ventures
• Partnerships
• Sales of vacant land
• Self-assessments
• New housing rebates
• Rental property rebates
• Documentary requirements for input tax credits

By purchasing this archive webinar, you will receive:

• 30 days to review the webinar recording 

• PDF version of the presentation slides

Our Speaker: 

Wayne Mandel, PwC LLP

Wayne Mandel is an Indirect Tax Manager with PricewaterhouseCoopers LLP. He specializes in the Goods and Services Tax and the Harmonized Sales Tax and has concentrated his area of practice primarily in the real estate sector. Wayne has provided advice and interpretation on a wide range of issues and has also provided assistance to clients in preparing for government audits, support during the audit process and resolving assessment issues. Wayne has experience in the appeals process and making submissions under the government's taxpayer relief provisions. He has delivered numerous presentations to clients on changes and new developments in these taxes.

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By popular demand, we are now offering an archived version of the webinar Death and Taxes - When Life's Two Certainties Collide that took place on October 28, 2014.

Many a joke has turned on the axiom about the certainty of death and taxes. However, when the first precipitates the second, the resulting complexities are anything but humorous. The planning opportunities and potential complications in planning for those who have a broad base of asset holdings often leave accountants feeling confused and frustrated. Fret no longer.  

In this insightful but concise two-hour archived webinar, Shaun Doody will provide a practical overview of the tax issues and considerations that can arise upon the death of a taxpayer. This includes an overview of the deeming rules invoked on death, the tax treatment of various assets, and some planning opportunities and strategies available to deal with these issues.

More specifically, topics covered will include: 

• Overview of taxation on death in Canada
• Income in year of death
• Deemed realization of income at death
• Deemed disposition of assets at death
• Tax treatment of jointly held assets
• Tax treatment of special assets
  • Principal residence
  • Small business corporations
  • Farming and fishing properties
  • Cottage and vacation properties
  • Partnership interests
  • Trust interests
  • Personal use property
• Charitable donations
• Special rules and elections
• Insurance 
  • Corporate owned policies
  • Valuation issues
  • Capital dividend account
• Foreign assets
• Post-mortem tax planning
  • Capital losses of the estate
  • Step up strategy
  • Pipeline strategy
• Taxation of estates
  • Testamentary trusts
  • Testamentary spousal trusts
  • 21-year rule
  • Distributions to non-residents
  • 2014 Budget changes to taxation of estates/testamentary trusts 
• Estate planning
  • Objectives
  • Estate freeze
  • Inter vivos trusts
  • Charitable donations
  • Spousal rollovers
  • Income splitting
• US tax issues

 This archived webinar includes:

• 30 days to review the webinar recording
• PDF version of the presentation slides

Our Speaker: 
Shaun Doody, Tax Lawyer, Fogler Rubinoff LLP

Sha

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Published: March 2009

It often seems today that no dispute is barred from resolution by arbitration. Even the fundamental question of whether a dispute falls under the exclusive jurisdiction of a judicial body may itself be arbitrable. Arbitrability is thus an elusive concept; yet a systematic study of it, as this book shows, yields innumerable guidelines and insights that are of substantial value to arbitral practice.

Although Arbitrability: International and Comparative Perspectives takes the form of a collection of essays, it is designed as a comprehensive commentary on practical issues that emerge from the idea of arbitrability. Fifteen leading academics and practitioners from Europe and the United States each explore different facets of arbitrability always with a perspective open to international developments and comparative evaluation of standards.

The presentation falls into two parts: in the first the focus is on the general features of arbitrability, its rationale and the laws applicable to it. In the second, arbitrability is specifically examined in the context of administrative, criminal, corporate, IP, financial, commercial, and criminal law.

This book has its origins in an International Conference on Arbitrability held at Athens in September 2005. Seven papers presented there are here reviewed and updated, and nine others are added.

The subject of the book – arbitrability – is one that is much talked about, but seldom if ever given the in-depth treatment presented here. Arbitrators and other practitioners in the field will welcome the way the analysis moves logically from theory to practice regarding every issue, and academics will recognize a definitive treatment of arbitrability as understood and applied in the settlement of disputes today.

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The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

Table of Contents:

• Chapter 1: Objectives of the Antitrust Laws
• Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
• Chapter 3: The System of Remedies: Basic Issues
• Chapter 4: The Economic Basis for Antitrust Policy
• Chapter 5: Market Power and Market Definition
• Chapter 6: Monopolization
• Chapter 7: Monopolization: Particular Exclusionary Practices
• Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
• Chapter 9: Mergers: Generally and Horizontal
• Chapter 10: Vertical Mergers
• Chapter 11: Conglomerate Mergers
• Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
• Chapter 13: Interlocking Directors
• Chapter 14: Conspiracy, Horizontal and Vertical
• Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
• Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
• Chapter 17: Tying Arrangements
• Chapter 18: Exclusive Dealing and Related Practices
• Chapter 19: Horizontal Agreements: An Introduction
• Chapter 20: Horizontal Agreements Limiting Participants' Output
• Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
• Chapter 22: Horizontal Agreements Excluding Rivals
• Chapter 23: The Robinson-Patman Act
• Chapter 24: State Antitrust Law: A Brief Introduction
• Complete Table of Contents
• Chapter Table of Cases
• Index

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With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

• Timeline and Implementation

• Individual Health Insurance Mandate
• Health Insurance Premium Assistance Refundable Credit
• Itemized Deduction for Medical Expenses
• Medical Benefits for Children Under Age 27

• Employer Mandate to Provide Health Insurance
• Small Employer Health Insurance Credit
• Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
• Health Flexible Spending Accounts Offered in Cafeteria Plans
• Simple Cafeteria Plans
• Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
• Limitation on Excessive Employee Remuneration
• Excise Tax on High Cost Employer-Sponsored Health Coverage
• Excise Tax on Sales of Medical Devices
• Fee on Manufacturers and Importers of Prescription Drugs
• Additional Requirements for Charitable Hospitals

• Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
• Health Care Coverage Reporting
• Reporting of Employer Health Insurance Coverage

• Establishment of Health Insurance Exchanges
• Exchange Requirements—American Health Benefit Exchanges
• Small Business Health Options Program (SHOP Exchange)
• Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
• Cost-Sharing Reductions
• Advance Determinations and Payments
• Contents of Essential Health Benefits Package
• Grandfathered Plans in the Individual and Group Health Markets

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Published: January 2011

Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

• ADR’s flexible procedures as controlled by the parties
• ADR’s facilitation of the continuation of relations between the parties
• Privilege and confidentiality
• Involvement of non-legal professionals
• The identity and the role of the ‘neutral’ as well as the role of the arbitrator
• The implementation of ICC and other international ADR rules
• The workings of Dispute Boards and
• The role of ADR in securing investment and other specific objectives

In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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A Practical Guide to Estates and Trusts provides pertinent estate and trust compliance information for professionals who complete tax returns for estates and trusts. Accountants and lawyers who provide advice on the administration of estates or trusts will find the tips and checklists provided by the author, helpful in the planning process.

Since the last edition was published, there have been substantial changes that impact estate planning in the form of budgetary pronouncements, legislative changes, new case law, and CRA administrative positions.

The new edition of A Practical Guide to Estates and Trusts has been updated to include:

• all legislative changes to October 2010
• new CRA administrative filing requirements
• new CRA technical interpretations
• new court cases with respect to trust residency determination

Other topics covered include:

• Estate Administration
• Calculating Income Taxes Payable
• Income and Capital Interest in Trusts
• Family Trusts
• Executor's Compensation
• Estate Accounting
• Capital Gains Deduction
• Allocations – Designations
• Anti-Avoidance Rules
• The 21-Year Deemed Disposition Rule

The author provides guidance on completing appropriate Canada Revenue Agency forms. Selected Interpretation Bulletins and Information Circulars are reproduced to further assist in the completion of the relevant forms.

Related Products

Implementing Estate Freezes, 3rd Edition

Estate Planning with Life Insurance, 5th Edition

Death of a Taxpayer, 10th Edition

The Estate Planner's Handbook, 4th Edition

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Get an overview of CCH US and International Tax Products from the simplest to the most complete research solution. It contains description of CCH content for products dealing with Federal and State taxes, Estate and Gift taxes, Treatises, Accounting and Audit, international taxes, forms, journals and training. You can order your free printed copy or you can download it here.

To help you chose the most relevant products, you can also use the tool called diagnosis card.

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Rotch Library - SB470.R47 H86 2018

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