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Posts By: Brad Hamilton

Will SPAC History Repeat Itself? SEC Takes Aim at SPACS

April 21, 2021 | Articles

SEC requirements on SPACs are ramping up. The last time they did so, blank-check companies languished. How will greater scrutiny this time round impact the momentum of SPACs in play and in the planning stages? By Brad H. Hamilton, April 21, 2021 The surge in today’s market darling special-purpose acquisition companies (SPACs) has the SEC… Read more »

Is your LLC or Partnership Ready for its (Possibly) Impending Audit?

January 22, 2021 | Articles

2021 may be the year the IRS dramatically increases partnership tax audits. By Brad H. Hamilton. On September 1, 2020, as a first step in its stated intention to increase Partnership audits in 2021, the Internal Revenue Service added a new section, BBA Centralized Partnership Audit Regime, on its website at IRS.GOV. BACKGROUND Before January… Read more »

SEC Makes Meaningful Changes to Help Entrepreneurs, Start-ups and Growing Businesses Raise Money

November 15, 2020 | Articles

By Brad H. Hamilton and Marika Rietsema Ball. On November 2, 2020 the Securities and Exchange Commission (the “SEC”) made several helpful changes to its securities private placement and “Reg A” regulatory scheme that will assist start-ups, and small and growing businesses in offering securities and raising money from investors. The SEC also made practical… Read more »

Contract Exculpatory Provisions In The Time Of Covid

October 09, 2020 | Articles

Force Majeure, impossibility, impracticality, frustration of purpose, and other contract hot button issues, as presented by Brad Hamilton for the CBA Business Law Institute. By Brad Hamilton 1. FORCE MAJEURE force majeure (fors ma-zhər) [Law French “a superior force”] (1883) An event or effect that can be neither anticipated nor controlled; esp., an unexpected event… Read more »