The Tax Adviser

Sec. 382 and exceptions to the segregation rules

Determining whether an ownership change under Sec. 382 has occurred can hinge on understanding the shareholder aggregation and segregation rules.

Board Member At Oracle Sells $13.97M Of Stock

What Happened: Berg opted to sell 49,365 shares of Oracle, according to a Form 4 filing with the U.S. Securities and Exchange Commission on Friday. The transaction's total worth stands at $13,971,266.

This 🚀 Can Cause Trouble as Emojis Help Prove Securities Fraud

Opinion: Proskauer litigators say a growing body of cases show how text messages using emojis are being used to prove intent, ...

Rifat Kerim Akgonul At Pegasystems Capitalizes: Options Exercised, Resulting In $2.80M

What Happened: Akgonul, Chief Product Officer at Pegasystems, made a strategic move by exercising stock options for 70,000 shares of PEGA as detailed in a Form 4 filing on Tuesday with the U.S.