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  2. Disgorgement - Wikipedia

    en.wikipedia.org/wiki/Disgorgement

    For example, disgorgement of short-swing profits is the remedy prescribed by § 16(b) of the Securities Exchange Act of 1934. [3] The second edition of American Jurisprudence states that: Disgorgement is an equitable remedy designed to deter future violations of the securities laws and to deprive defendants of the proceeds of their wrongful ...

  3. Short swing - Wikipedia

    en.wikipedia.org/wiki/Short_swing

    A short swing rule restricts officers and insiders of a company from making short-term profits at the expense of the firm. It is part of United States federal securities law , and is a prophylactic measure intended to guard against so-called insider trading . [ 1 ]

  4. Credit Suisse Securities (USA) LLC v. Simmonds - Wikipedia

    en.wikipedia.org/wiki/Credit_Suisse_Securities...

    The plaintiffs argued that the financial institutions violated Section 16(b) by not disclosing "short-swing" transactions as required under Section 16(a) of the Security Exchange Act, that is trades occurring over a period of less than six months.

  5. Insider trading - Wikipedia

    en.wikipedia.org/wiki/Insider_trading

    Section 16(b) of the Securities Exchange Act of 1934 prohibits short-swing profits (from any purchases and sales within any six-month period) made by corporate directors, officers, or stockholders owning more than 10% of a firm's shares. Under Section 10(b) of the 1934 Act, SEC Rule 10b-5, prohibits fraud related to securities trading.

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  7. S32 (company) - Wikipedia

    en.wikipedia.org/wiki/S32_(company)

    S32 (formerly Section 32) is a California-based venture fund founded by Google Ventures founder, Bill Maris. S32 funds technology companies at all stages and has over $2 billion under management. S32 funds technology companies at all stages and has over $2 billion under management.

  8. Long-Term Capital Management - Wikipedia

    en.wikipedia.org/wiki/Long-Term_Capital_Management

    The master hedge fund, Long-Term Capital Portfolio L.P., collapsed soon thereafter, leading to an agreement on September 23, 1998, among 14 financial institutions for a $3.65 billion recapitalization under the supervision of the Federal Reserve. [1] The fund was liquidated and dissolved in early 2000. [5]

  9. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Typically, the manager of the hedge fund is compensated with a fee based on 2% of the gross assets of the fund, and a profits interest entitling the manager (or, more typically, its affiliated general partner) to 20% of the fund's return (subject, in many cases, to minimum guaranteed returns for the limited partners). [4]

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