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McBrayer Blogs

Showing 3 posts tagged regulatory compliance.

Deciding whether to make an election for an S corporation

Kentucky business owners will often form a corporate or other business entity due to tax considerations.  Without this formation income and tax expenses can end up on one's Schedule C for the personal tax return.  The problem with a Schedule C is that this sort of tax return is one that may trigger an audit by the IRS. More >

SEC Lifts Private Placement Advertising Ban: How Will it Work?

Earlier this month, the Securities and Exchange Commission announced what promises to be a fundamental change in the way small business startups can raise capital from private investors. Before this change, SEC financial services regulations, particularly Rule 506 of Regulation D of the Securities Act of 1933, have prohibited solicitation or general advertising of private placements in an effort to seek capital investments. In an effort to comply with the Jumpstart Our Business Startups Act, or JOBS Act, the new rule will permit the advertising of private placement offerings as long as two conditions are met. To simplify: only “accredited” purchasers will be allowed, and no “bad actors,” as defined by the Dodd-Frank Act, will be allowed to advertise. More >

Owensboro Health Acquires Ohio Valley Surgical Specialists

Ohio Valley Surgical Specialists, an organization of surgeons and surgical medical professionals founded in the mid 1920s, has agreed to a merger with Owensboro Health. The acquisition, which is slated to become official today, should provide Owensboro Health with a number of business and medical contributions key to the success of its $385-million, 477-bed, state-of-the-art hospital which is currently under construction. More >

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