The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) provided a tax exemption from gain or loss on certain dispositions of U.S. real property interests (“USRPIs”) for Qualified Foreign Pension Funds (“QFPFs”) under section 897(l) of the Internal Revenue Code of 1986, as amended (the “Code”).

In a recent article published by Insurance Journal, A&M Senior Director John deCraen examines the background and enforcement of this piece of cybersecurity legislation, and discusses the significance of South Carolina serving as the first state to adopt it.

When assessing the value of stock options, the vesting schedule is often overlooked. During divorce proceedings, timing is an incredibly important factor in protecting a client’s financial position.
In a recent issue of Family Lawyer Magazine, Alvarez & Marsal Managing Director Arik Van Zandt examines key deadlines and pitfalls to mind in the next-to-vest coverture formula for valuing stock options.

Like other sectors within supply management, manufacturing is transforming. Faced with new technologies and changing business models and processes, manufacturers must react more quickly to the changing marketplace and adjust their manufacturing base to support new products and categories, two Alvarez & Marsal managing directors say.

Based on a presentation by Neil Beaton at the BVR-American Association of Matrimonial Lawyers’ National Divorce Financial Conference, we have produced a glossary of financial terms for divorce attorneys covering options, warrants, hybrid securities and dilution.

Jean Chow-Callam joins Alvarez & Marsal as Managing Director in its Disputes and Investigations practice in Los Angeles, Hong Kong and Shanghai. Ms. Chow-Callam will serve to expand the group’s investigation capabilities, particularly regarding engagements involving China.

Alvarez & Marsal (A&M) has expanded its cybersecurity and forensic technology offerings with the appointments of Rocco Grillo in New York, Ken Mendelson in Washington, D.C, Kevin Negangard in Chicago, and Robert DeCicco and Vishal Oza in Los Angeles within the Disputes and Investigations practice.

Global professional services firm Alvarez & Marsal (“A&M”) today announces the findings of its first edition of the Euro Banking Pulse (“The Pulse”). The Pulse analyses the 24 largest European banks in 2018, scoring each of them against KPIs linked to both profitability and resilience.

The Euro Banking Pulse is a report based on analysis by A&M into the 24 largest European banks in 2018, scoring each of them against Key Performance Indicators (KPIs) linked to both profitability and resilience using proprietary calibration based on the European Banking Authority (EBA) and A&M thresholds.

The auto industry is at the start of the biggest disruption in its history: electric vehicles will replace the internal combustion engine, autonomous vehicles will replace drivers and shared ownership and ride-hailing will replace private cars.

As an industry, real estate is heavily dependent on lawyers. Law firms provide a variety of legal services to the real estate industry and such services are dependent on a multitude of factors; real estate needs lawyers when times are good or bad. 

Leading global professional services firm Alvarez & Marsal Middle East Limited (A&M), today announced that the firm is seeking to raise funds for the education and development of refugee children in Bangladesh.

While the Certification of Maximum Tax Liability Procedures and revised de minimis rules provide some flexibility and relief to foreign partners, the highly complex certifications required under the procedures and exceptions create significant risk for transferees, transferors, and the partnership itself.

Read the 2019 A&M Who's Who Legal Guide. An overview of A&M Disputes and Investigations experts around the globe who are recognised by clients for outstanding work and contribution to thought leadership in their given practice areas.