12 CFR § 9.18
1 In determining whether investing fiduciary assets in a collective investment fund is proper, the bank may consider the fund as a whole and, for example, shall not be prohibited from making that investment because any particular asset is nonincome producing. (1) A fund maintained by the bank, or by one or more affiliated banks, 2 exclusively
Actived: 4 days ago
15 U.S. Code § 80a–3
(8 days ago) is engaged or proposes to engage in the business of investing, reinvesting, owning, holding, or trading in securities, and owns or proposes to acquire investment securities having a value exceeding 40 per centum of the value of such issuer’s total assets (exclusive of Government securities and cash items) on an unconsolidated basis.
12 CFR § 5.36
(4 days ago) (7) Certify that the enterprise in which the bank is investing agrees to be subject to OCC supervision and examination, subject to the limitations and requirements of section 45 of the Federal Deposit Insurance Act (12 U.S.C. 1831v) and section 115 of the Gramm-Leach-Bliley Act (12 U.S.C. 1820a). (f) Non-controlling investment; application
12 CFR § 712.2
(5 days ago) (a) Investments. An FCU's total investments in CUSOs must not exceed, in the aggregate, 1% of its paid-in and unimpaired capital and surplus as of its last calendar year-end financial report. (b) Loans. An FCU's total loans to CUSOs must not exceed, in the aggregate, 1% of its paid-in and unimpaired capital and surplus as of its last calendar year-end financial report.
12 CFR § 208.22
(6 days ago) (A) Investing in, developing, rehabilitating, managing, selling, or renting residential property if a majority of the units will be occupied by low- and moderate-income persons, or if the property is a “qualified low-income building” as defined in section 42(c)(2) of the Internal Revenue Code (26 U.S.C. 42(c)(2));
STONERIDGE INVESTMENT PARTNERS, LLC v. SCIENTIFIC …
(1 days ago) The Court of Appeals mentioned reliance only once, stating that respondents “did not issue any misstatement relied upon by the investing public.” 443 F. 3d, at 992. Furthermore, that statement was made in the context of the Court of Appeals’ holding that a deceptive act must be a misstatement or omission—a holding which the Court
12 CFR § 712.3
(5 days ago) A FICU must obtain a written agreement from a CUSO before investing in or lending to the CUSO that the CUSO will: (1) Account for all of its transactions in accordance with GAAP; (2) Prepare quarterly financial statements and obtain an annual financial statement audit of its financial statements by a licensed certified public accountant in
12 CFR § 380.8
(5 days ago) (i) Lending, exchanging, transferring, investing for others, or safeguarding money or securities. (ii) Insuring, guaranteeing, or indemnifying against loss, harm, damage, illness, disability, or death, or providing and issuing annuities, and acting as principal, agent, or broker for purposes of the foregoing, in any state.
26 CFR § 1.864-4
(7 days ago) Foreign corporation S is a foreign investment company organized for the purpose of investing in stocks and securities. S is not a personal holding company or a corporation which would be a personal holding company but for section 542(c)(7) or 543(b)(1)(C).
26 CFR § 1.1400Z2(a)-1
(3 days ago) The 180-day period for investing gain from an inclusion event begins on the date of the inclusion event. (C) Holding period. The holding period for a qualifying investment attributable to eligible gain arising from an inclusion event begins on the date that the gain is reinvested in a QOF.
29 CFR § 2510.3-101
(Just Now) T is engaged primarily in investing and reinvesting in precious metals on behalf of its shareholders, all of which are benefit plan investors. By its terms, the debenture is convertible to common stock of T at P's option. At the time of P's acquisition of the debentures, the conversion feature is incidental to T's obligation to pay interest and
17 CFR § 270.2a51-1
(Just Now) (2) A Commodity Interest or Physical Commodity owned, or a financial contract entered into, by the Prospective Qualified Purchaser who is engaged primarily in the business of investing, reinvesting, or trading in Commodity Interests, Physical Commodities or financial contracts in connection with such business may be deemed to be held for
26 CFR § 1.864-2
(7 days ago) (a) In general. As used in part I (section 861 and following) and part II (section 871 and following), subchapter N, chapter 1 of the Code, and chapter 3 (section 1441 and following) of the Code, and the regulations thereunder, the term “engaged in trade or business within the United States” does not include the activities described in paragraphs and of this section, but includes the
17 CFR § 270.12d1-1
(Just Now) (A) Is limited to investing in the types of securities and other investments in which a money market fund may invest under § 270.2a-7; and (B) Undertakes to comply with all the other requirements of § 270.2a-7, except that, if the company has no board of directors, the company's investment adviser performs the duties of the board of directors.
8 CFR § 204.6
(4 days ago) The establishment of a new commercial enterprise may be used as the basis of a petition for classification as an alien investor by more than one investor, provided each petitioning investor has invested or is actively in the process of investing the required amount for the area in which the new commercial enterprise is principally doing
22 CFR § 41.51
(5 days ago) (i) Has invested or is actively in the process of investing a substantial amount of capital in bona fide enterprise in the United States, as distinct from a relatively small amount of capital in a marginal enterprise solely for the purpose of earning a living; and (ii) Is seeking entry solely to develop and direct the enterprise; and
12 CFR § 703.14
(6 days ago) (a) Variable rate investment. A federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest rates.Except in the case of Treasury Inflation Protected Securities, the variable rate investment cannot, for example, be tied to foreign currencies, foreign interest rates, domestic or foreign commodity prices, equity prices, or …
12 CFR § 225.86
(6 days ago) (i) Lending, exchanging, transferring, investing for others, or safeguarding financial assets other than money or securities; (ii) Providing any device or other instrumentality for transferring money or other financial assets; and (iii) Arranging, effecting, or facilitating financial transactions for the account of third parties.
17 CFR § 230.482
(7 days ago) (b) Required disclosure. This paragraph describes information that is required to be included in an advertisement in order to comply with this section. (1) Availability of additional information. An advertisement must include a statement that advises an investor to consider the investment objectives, risks, and charges and expenses of the investment company carefully before …
26 U.S. Code § 851
(6 days ago) Pub. L. 99–514, § 653(c), inserted before last sentence “For purposes of paragraph (2), the Secretary may by regulation exclude from qualifying income foreign currency gains which are not ancillary to the company’s principal business of investing in stock or securities (or options and futures with respect to stock or securities).” Subsec.
17 CFR § 270.22c-2
(9 days ago) A shareholder does not include a fund investing pursuant to section 12(d)(1)(G) of the Act (15 U.S.C. 80a-12(d)(1)(G)), a trust established pursuant to section 529 of the Internal Revenue Code (26 U.S.C. 529), or a holder of an interest in such a trust.
12 CFR § 225.143
(7 days ago) However, where the acquiree is located outside the home state of the investing bank holding company, section 3(d) of the Act prevents the Board from approving any application that will permit a bank holding company to “acquire, directly or indirectly, any voting shares of, interest in, or all or substantially all of the assets of any
12 CFR § 701.19
(6 days ago) A federal credit union investing to fund an employee benefit plan obligation is not subject to the investment limitations of the Act and part 703 or, as applicable, part 704, of this chapter and may purchase an investment that would otherwise be impermissible if the investment is directly related to the federal credit union's obligation or
17 CFR § 270.3a-8
(8 days ago) (a) Notwithstanding sections 3(a)(1)(A) and 3(a)(1)(C) of the Act (15 U.S.C. 80a-3(a)(1)(A) and 80a-3(a)(1)(C)), an issuer will be deemed not to be an investment company if: (1) Its research and development expenses, for the last four fiscal quarters combined, are a substantial percentage of its total expense for the same period; (2) Its net income derived from …
15 U.S. Code § 80a–6
(8 days ago) With respect to a company that is exempt under section 6 (a) (1) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–6 (a) (1)) on the day before the date of enactment of this Act, the amendment made by subsection (a) shall take effect on the date that is 3 years after the date of enactment of this Act. “ (3) Extension of safe harbor.—.
26 CFR § 1.401(a)(35)-1
(4 days ago) For example, a plan does not impose a restriction that violates this paragraph merely because the plan prohibits a participant from investing additional amounts in employer securities if more than 10 percent of that participant's account balance is invested in …
12 CFR § 24.6
(4 days ago) Investments that primarily support the following types of activities are examples of investments that meet the requirements of § 24.3: (a) Affordable housing activities, including: (1) Investments in an entity that finances, acquires, develops, rehabilitates, manages, sells, or rents housing primarily for low- and moderate-income individuals; (2) Investments in a project that develops …
17 CFR § 270.22c-1
(9 days ago) (1) This paragraph shall not prevent a sponsor of a unit investment trust (hereinafter referred to as the “Trust”) engaged exclusively in the business of investing in eligible trust securities (as defined in Rule 14a-3(b) (17 CFR 270.14a-3(b))) from selling or repurchasing Trust units in a secondary market at a price based on the offering
29 CFR § 2509.96-1
(9 days ago) (c) Investment Advice. Under ERISA section 3(21)(A)(ii), a person is considered a fiduciary with respect to an employee benefit plan to the extent that person “renders investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other property of such plan, or has any authority to do so . . . .” The Department issued a regulation, at 29 CFR …
26 CFR § 1.761-2
(7 days ago) (2) Investing partnership. Where the participants in the joint purchase, retention, sale, or exchange of investment property: (i) Own the property as coowners, (ii) Reserve the right separately to take or dispose of their shares of any property acquired or retained, and
12 CFR § 250.409
(7 days ago) (b) The firm describes the bulk of its business, producing roughly 60 percent of its income, as “investing for its own account.” However, it has a seat on the local stock exchange, and acts as specialist and odd-lot dealer on the floor of the exchange, an activity responsible for some 30 percent of its volume and profits.
26 CFR § 301.7701-13A
(2 days ago) (3) Investing in loans - (i) In general. The requirement that an association's business (other than acquiring the savings of the public) must consist principally of investing in loans will be considered to be met for a taxable year only if more than 75 percent of the gross income of the association consists of -
17 CFR § 270.3a-2
(8 days ago) (a) For purposes of sections 3(a)(1)(A) and 3(a)(1)(C) of the Act (15 U.S.C. 80a-3(a)(1)(A) and 80a-3(a)(1)(C)), an issuer is deemed not to be engaged in the business of investing, reinvesting, owning, holding or trading in securities during a period of time not to exceed one year; Provided, That the issuer has a bona fide intent to be engaged primarily, as soon as is reasonably …
Executive Order on Implementation of the Infrastructure
(5 days ago) (d) investing public dollars equitably, including through the Justice40 Initiative, which is a Government-wide effort toward a goal that 40 percent of the overall benefits from Federal investments in climate and clean energy flow to disadvantaged communities;
17 CFR § 30.7
(4 days ago) (l) Daily computation of 30.7 customer secured amount requirement and details regarding the holding and investing of 30.7 customer funds. (1) Each futures commission merchant is required to prepare a Statement of Secured Amounts and Funds Held in Separate Accounts for 30.7 Customers Pursuant to Commission Regulation 30.7 contained in the Form 1
SEC v. EDWARDS Supreme Court US Law LII / Legal
(3 days ago) In both cases, the investing public is attracted by representations of investment income. Moreover, investments pitched as low risk (such as those offering a “guaranteed” fixed return) are particularly attractive to individuals more vulnerable to investment fraud, including older and less sophisticated investors.
26 CFR § 1.1061-1
(8 days ago) Section 1061 Regulations means the provisions of this section and §§ 1.1061-2 through 1.1061-6. Specified Actions means the combination of Raising or Returning Capital Actions and Investing or Developing Actions . (i) Securities, including interests in partnerships qualifying as securities (as defined in section 475 (c) (2) without regard to
Definition: investment company from 15 USC § 80a-3(a)(1
(4 days ago) investment company (1) When used in this subchapter, “investment company” means any issuer which— (A) is or holds itself out as being engaged primarily, or proposes to engage primarily, in the business of investing, reinvesting, or trading in securities; (B) is engaged or proposes to engage in the business of issuing face-amount certificates of the installment type, or has been …
17 CFR § 210.10-01
(9 days ago) (4) The statement of cash flows may be abbreviated starting with a single figure of net cash flows from operating activities and showing cash changes from investing and financing activities individually only when they exceed 10% of the average of net cash flows from operating activities for the most recent three years.
26 CFR § 1.199A-5
(8 days ago) For purposes of section 199A(d)(2) and paragraph (b)(1)(x) of this section only, the performance of services that consist of investing and investment management refers to a trade or business involving the receipt of fees for providing investing, asset management, or investment management services, including providing advice with respect to
17 CFR § 210.8-03
(8 days ago) Instruction 1 to § 210.8-03. Where §§ 210.8-01 through 210.8-08 (Article 8 of this part) are applicable to a Form 10-Q (§ 249.308a of this chapter) and the interim period is more than one quarter, statements of comprehensive income must also be provided for the most recent interim quarter and the comparable quarter of the preceding fiscal year. [73 FR 953, Jan. 4, 2008, as …
13 CFR § 107.720
(7 days ago) (a) Relenders or reinvestors. You are not permitted to finance any business that is a relender or reinvestor. (1) Definition. Relenders or reinvestors are businesses whose primary business activity involves, directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or long-term leasing of equipment with no provision for maintenance or repair.
Definition: Financial end user from 12 CFR § 349.2 LII
(4 days ago) Financial end user Financial end user means: (1) Any counterparty that is not a swap entity and that is: (i) A bank holding company or an affiliate thereof; a savings and loan holding company; a U.S. intermediate holding company established or designated for purposes of compliance with 12 CFR 252.153; or a nonbank financial institution supervised by the Board of Governors of the …
Rule 26.1 Corporate Disclosure Statement Federal Rules
(8 days ago) The 10% threshold ensures that the corporation in which the judge may own stock is itself sufficiently invested in the party that a judgment adverse to the party could have an adverse impact upon the investing corporation in which the judge may own stock. This requirement is modeled on the Seventh Circuit's disclosure requirement. Subdivision (b).