Backdating business history

16-Nov-2017 12:18

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63(4): 1187 - 1221 (August 2008)Practitioner literature and bar association reports frequently exhorts lawyers and clients to use “cost-benefit analysis” (“CBA”) to answer important questions about third-party closing opinion practice, including whether to have an opinion in a given transaction at all.Yet, this literature rarely considers seriously what is meant by “cost-benefit analysis” or whether it is in fact an appropriate decision tool in this context.Kwall of Loyola University of Chicago’s law school, depends largely on which of the two actions has occurred.Also see: 5 things to know about the Panama Papers In a written response to questions from ICIJ and its media partners, the firm said that backdating documents “is a well-founded and accepted practice” that is “common in our industry and its aim is not to cover up or hide unlawful acts.” Erik Lie, a finance professor at the University of Iowa, published an initial study in 2005 and then another in July 2006 that said more than 2,000 companies had used options backdating between 19 to reward senior executives.

This is an excessively long period of uncertainty for both businesses and local government. The Government has now changed the rules so that alterations to rateable values can only be backdated to the period between 1 April 2010 and 1 April 2015 for Valuation Office Agency alterations made before 1 April 2016 and ratepayers' appeals made before 1 April 2015. Once you are in the home screen select the “Submit a Payment” tab and the system will guide you through the payment process. Payments are accepted through our website Fed with credit card or check. More fundamentally, CBA may treat ethically questionable practices as cost-justified and may fail to account for certain important professionalizing benefits of closing opinion practice.

The Article suggests ways that CBA can and cannot help to improve closing opinion practice.

When the Government postponed the 2015 business rates revaluation to 2017, it extended the period over which bills would be based on rateable values in the 2010 rating list.

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