The tax reform proposals from President Trump and the House Republicans both indicate a number of relevant changes that may leave companies holding IP offshore scratching their heads.

Plan sponsors can now use forfeitures to fund safe harbor contributions, according to new proposed regulations.

The U.K. has introduced new anti-hybrid rules that are effective from 1 January 2017. These represent the U.K.’s implementation of the recommendations arising from Action 2 of the Organisation for Economic Co-operation and Developments (“OECD”) Base Erosion and Profit Shifting (“BEPS”) project.

Caesars Entertainment Operating Company (“CEOC” or the “Debtor”) filed for bankruptcy protection on January 15, 2015. CEOC was a subsidiary of Caesars Entertainment Corp. (“CEC”), a publicly traded company, and owned and managed a number of Caesars’ casino properties.

The Indian logistics industry is rife with fragmentation, inefficiencies and – hence, the opportunities for disruption. We examine the changing logistics industry landscape and identify six emerging themes, which could result in the organized logistics industry size to reach U.S. $50 billion by 2025.

Across the pond, the recent inauguration of Donald Trump as the U.S.’s 45th president combined with Republicans maintaining control of both the House of Representatives and the Senate presents the possibility of perhaps the most significant U.S. tax reform since the Reagan Tax Reform Act of 1986.

Alvarez & Marsal has published the Chartered Institute of Management Accounts (CIMA) Report in partnership with Chartered Global Management Accountant (CGMA), the Chairman’s Forum and the Airmic.

The U.K. food and beverage sector face unprecedented ongoing disruption and instability following the vote to leave the European Union.

In capital intensive industries, such as the infrastructure space, capital expenditures can be a significant recurring use of operating cash flows of a business. However, we often see market analysis that presents average enterprise value / EBITDA ratios.

In our previous article in this series (Eye on Tax Reform: A&M Impact Series), we discussed potential legal and practical problems with the border adjustments included in the Republican Blueprint for Tax Reform.

In a previous article in this series (Eye on Tax Reform: A&M Impact Series), we explained that the Republican Blueprint for Tax Reform, released this past July proposes a new and different type of tax system that it describes as the “destination-based cash-flow tax” (DBCFT).

To many, the Employee Retirement Income Security Act of 1974, as amended, (“ERISA”) brings to mind broad-based corporate pension and health care plans covering scores of employees.

Alvarez & Marsal’s Executive Compensation and Benefits Practice recently released its 2017 study on compensation practices in the oil and gas exploration and production (E&P) industry. Our study analyzed the total value of CEO and CFO compensation packages, annual and long-term incentive pay practices, and the prevalence and value of change in control benefits to which these executives are entitled.

Since Donald Trump confounded the press, pundits, and financial markets by storming to victory on the 8 November, the world has been left wondering what his presidency might entail.From an M&A perspective, however, the impact is clear, at least in the short-term.

David Lawton examines the growing scale of conduct regulation and whether recent approaches to misconduct have become double-booked and over-determined.