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This document summarizes key aspects of SMSF borrowing rules under sections 67(4A), 67A and 67B of the Superannuation Industry Supervision Act. It discusses the changes made by sections 67A and 67B, and compares them to the previous rules under section 67(4A). It also outlines several unresolved issues around concepts like the 'single acquirable asset' and the nature of holding trusts.
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This is the presentation of the Sept 2010 recorded Webinar on 'thedunnthing' blog, http://thedunnthing.com.
Highlights from the 54th Annual Heckerling Institute on Estate Planning
Fulcrum Partners LLC is one of the largest executive benefits consultancies in the US with 13 nationwide offices and over $7B in assets under management. This document summarizes highlights from the 54th Annual Heckerling Institute on Estate Planning, including legal developments concerning life insurance trusts, considerations for migratory clients, and modern uses of grantor and non-grantor trusts to meet clients' evolving needs.
Securitisation
This document discusses key aspects of securitization under the SARFAESI Act in India. It defines important terms related to securitization such as originator, obligor, asset reconstruction, and qualified institutional buyer. It describes the steps involved in a securitization transaction, from loan origination to the issuance of asset-backed securities. The advantages of securitization to investors, sellers/originators, and financial markets are provided. Finally, some legal and regulatory issues pertaining to securitization in India are outlined.
Securitisation
This document discusses key aspects of securitization under the SARFAESI Act in India. It defines important terms related to securitization such as originator, obligor, asset reconstruction, and qualified institutional buyer. It describes the steps involved in a securitization transaction, from loan origination to the issuance of asset-backed securities. The advantages of securitization to investors, sellers/originators, and financial markets are provided. Finally, some legal and regulatory issues pertaining to securitization in India are outlined.
Loan Capital
Malaysia Company Law lecture slides for students.
With Bahasa and Chinese translation for critical terms.
Summary on Insurance Regulatory Arbitrage Product
A product to enable life-insurer guaranteed investment contracts for separate accounts to function like money market instruments for sale to longer-term investors; increase spreads by 200-400% for insurers.
Collective Investment Schemes in India
Collective Investment Schemes (CIS) refer to schemes where money is pooled from investors and managed on their behalf by a third party. The Securities and Exchange Board of India regulates CIS through the CIS Regulations of 1999. To operate a CIS legally in India, an entity must register as a Collective Investment Management Company with SEBI. This involves meeting eligibility criteria like a minimum net worth and having experienced directors. SEBI takes strict action against unregistered entities operating illegal CIS through courts, imposing penalties and prosecuting for offenses. Notable cases include orders to wind up schemes against Alchemist Infra Realty and Maitreya Services.
Liquidity_Management.pdf
The document discusses a proposal by the Arab Gambian Islamic Bank to create an Islamic Leasing Investment Fund (ILIF) to manage excess liquidity in a Sharia-compliant manner. The proposal suggests that the ILIF would use investor funds to purchase real estate, vehicles, and equipment for leasing to generate rental income. Investors would receive certificates entitling them to a share of actual fund profits. The Central Bank of The Gambia could use the fund to finance purchases for government agencies. Comments are provided on making the fund and certificates compliant with Sharia principles and developing the proposal.
Loan transfer
This document discusses various methods for transferring loans between lenders, including novation, assignment, sub-participation, and declaration of trust. It provides details on the legal implications and requirements of each method under English law. Novation requires consent from all parties and can extinguish any related security, while assignment does not transfer obligations and maintains any guarantees or security. Sub-participation transfers only the economic interest and risks, not legal rights, and cannot be used directly against the borrower. Equitable assignment has fewer formal requirements but lacks notification, while statutory assignment directly links the assignee and borrower upon notice.
corporate finance 2.pdf
This document provides an overview of corporate finance topics including debentures, charges, capital maintenance, and reduction of capital under company law. It begins by defining debt financing methods companies use to raise capital, such as debentures. It distinguishes between fixed and floating charges on company assets and examines rules regarding priority among charges. The document also discusses the principle of capital maintenance and permissible methods for reducing share capital, including court approval and protecting creditors. Key concepts covered include the definitions and characteristics of debentures, debenture holders, fixed charges, floating charges, and capital reduction.
Syari'ah principles in commercial transaction
This document provides an introduction to Shari'ah principles governing commercial transactions in Islamic law. It defines key concepts like 'aqd (contract), offer, acceptance, consideration, and subject matter. It outlines requirements for parties to a contract and how offer and acceptance work. It also categorizes different types of Islamic contracts and compares conventional and Islamic banking principles and products.
Sources of finance part 2
Short-term finance usually refers to additional money needed by a business for periods under one year. Main sources include trade credit, bridge financing from banks, commercial bank loans, commercial paper, and inter-corporate deposits. Venture capital finances new, risky ventures through equity, conditional loans, income notes, or participating debentures. Leasing and hire purchase provide equipment financing by periodic rental payments, with ownership transferring after full payment in hire purchase. Government programs subsidize industries in backward areas and defer or exempt sales taxes to attract businesses.
Powerpoint presentationDeliverable Length 5 - 7 slides with .docx
Powerpoint presentation
Deliverable Length: 5 - 7 slides with speaker notes of 200 - 250 words per slide (excluding Title and Reference slides) APA FORMAT
You, as a HR Generalist, have been asked by your HR Director for your recommendations in terms of what tools your organization could use to better manage the talents of your employees. This will help to develop policies and procedures in managing your human capital. Please develop a PowerPoint presentation to your Director addressing the following:
· Describe and analyze the broad range of talent management efforts that use software applications to help you Director to make an educated decision.
· Give some examples of firms that have successfully used these applications.
· Describe how these efforts are useful in terms of strategic human capital management.
Page | 1
Plaintiff in Pro Se,
ClearChoice Community Services Inc.
2736 Lyndale Ave S Suit e202
Minneapolis MN 55408
Telephone No.9522220251
STATE OF MINNESOTA
DISTRICT COURT
County of Hennepin
Judicial District:
Court File number:
Case Type:
ClearChoice Community Services Inc.
Plaintiff Pro Se
V
Caskecla Investment
THEODORE J MEYERS
JOHN DOE I-XX, et al.
Defendants
PARTIES TO THE ACTION
1. Plaintiff Pro se, ClearChoice Community Services Inc. (herein referred as Borrower/Plaintiffs) all times relevant have resided at 4816 Nicollet Ave S Minneapolis MN 55419
2. Defendant Caskecla Investment (herein after refreed to as Lender) having its place of business at 8271 SE Sanctuary Drive, Hobe Sound FL 33455
3. Defendant THEODORE J. MEYERS having its place of business at 1755 St. Marys Street lcon Heights MN 55113
4. Any allegations about acts of any corporate or other business of Defendants means that the corporation or other business did the alleged acts through its officers, directors, employees, agents and/or representatives while they were acting within the actual or ostensible scope of their authority.
5. At all relevant times, each Defendant committed acts, caused or directed others to commit the acts, or permitted others to commit the acts alleged in this Complaint; additionally, some of the Defendants acted as the agent for other Defendants, and all of the Defendants in connivance with each other acted within the scope of their agency as if acting as the agent of another.
6. Knowing or realizing that other Defendants were engaging in or planning to engage in unlawful conduct, each Defendant nevertheless cilitated the commission of those unlawful acts.
7. Each Defendant intended to and did encourage, cilitate or assist in the commission of the unlawful acts, and thereby aided and abetted the other Defendants in the unlawful conduct.
I. CTUAL BACKGROUND:
(a) In the present case, the Deed of Trust for the Property listed the borrower, as "ClearChoice Community Services Inc.," and listed the Lender, as "Caskecla Investment, “ The Caskecla Investment, was renamed Caskecla Investment and later on was clo.
Negotiating and Drafting Cash Collateral/DIP Financing Orders
Every company needs access to cash to fund its operations. Companies in bankruptcy are no different. But how should a company planning to enter bankruptcy approach this issue if all of its cash is tied up by a secured lender? What will a bankruptcy judge say when the company asks her permission to use cash on terms presented by its lender? How should lenders, debtors, and creditors approach negotiations over the terms of a cash collateral order or debtor-in-possession (DIP) financing agreement? For 2022, professionals must also understand the impact that the economic programs enacted under the CARES Act may have on the use of cash by a commercial debtor during its case. This webinar focuses on answering these questions for advanced business reorganization practitioners and advisors from the perspective of all parties to a negotiation, as well as addressing best practices in drafting, negotiating, and presenting cash collateral and DIP financing orders in complex reorganization proceedings.
Part of the webinar series: BANKRUPTCY TRANSACTIONS - 301: ADVICE FOR THE ADVANCED PRACTITIONER 2022
See more at https://www.financialpoise.com/webinars/
The Uniform Principal and Income Act of 2000 (Uniform Act) allows th.pdf
The Uniform Principal and Income Act of 2000 (Uniform Act) allows the trustee to make
adjustments between the principal and income accounts as necessary under certain requirements.
Examine the major reasoning for allowing such transfers by the trustee and recommend
alternatives to the allowance of the adjustments. Justify your response.
Solution
The most important change made by the new Act is the power granted to trustees to \"... adjust
between principal and income to the extent the trustee considers necessary if the trustee invests
and manages trust assets as a prudent investor...\"5 The purpose of this provision is to allow
trustees to invest for a total return, a portion of which may come from capital appreciation of
trust assets rather than traditional income items such as interest and dividends. This provision is a
significant departure from the 1962 version of the Uniform Act, since for the first time a
fiduciary is allowed to allocate trust principal to the income beneficiary (or to reallocate a
portion of the trust income to principal), even if no provision exists in the trust document
allowing the fiduciary to do so. What this means in practice is that a trustee could allocate to the
income of a net-income unitrust all or a portion of a realized capital gain, even though capital
gains are allocated to principal under the normal rules, if the trustee determines that the
allocation is necessary to balance the interests of the beneficiaries in the trust.
This provision of the Act grew out of the Uniform Management of Institutional Funds Act which
in 1972 first introduced the concept of investing for total return, rather than simply to generate
current income, in the case of institutional endowments, and the Uniform Prudent Investor Act in
1995 which applies modern portfolio theory to private trusts. Taken together, this progression of
uniform legislation recognizes the importance to all beneficiaries -- income and remainder -- of
the trustee investing for total return, and at the same time that the traditional concepts of
\"principal\" and \"income\" may not accommodate total return investing in a way that will be
fair to all beneficiaries.
However, the power to reallocate is not unlimited. The Act requires that three conditions must be
met before the trustee can exercise the power to adjust. The first condition is that the trustee must
invest and manage trust assets as a prudent investor. This requirement will be met if the trust is
governed by the law of a state in which the Uniform Prudent Investor Act has been enacted, the
prudent investor rule has been adopted by the courts or the terms of the trust require it.
The second condition is that the trust document by its terms bases distributions on \"income\".
This requirement is met not only by trusts that require distribution of all income, but also by
trusts which allow the trustee discretion to distribute part or all of the income while adding to
principal any undistributed income.
Comprehensive tax planning for long term capital gains
An article that comprehensively covers tax planning for capital gains and reinvestment of long term capital assets. This article includes various landmark and recent case laws that will assist an individual in planning his taxes even before the sale of the asset!
Asia Counsel Insights June 2022
The document provides updates on legal and business issues in Vietnam, including:
1) Advised on two M&A deals in Vietnam's pharmaceutical and software industries totaling over $45 million.
2) Proposed changes to Vietnam's law on cooperatives including allowing capital contributions to be transferred and introducing "undivided pools" of retained funds.
3) An upcoming decree on personal data protection in Vietnam that will impose more stringent requirements on data processors and cross-border data transfers.
HNW Strategies for SMSFs - August 2010
This is a copy of the presentation of the August 2010 Webinar on High Net Worth SMSF strategies conducted on 'thedunnthing' blog, http://thedunnthing.com
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"SMSF and Trusts' Transactions for Real Property Matters" seminar
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Highlights from the 54th Annual Heckerling Institute on Estate Planning
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The Uniform Principal and Income Act of 2000 (Uniform Act) allows th.pdf
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Comprehensive tax planning for long term capital gains
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