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Member Articles


4 Key Considerations for Financial Institutions Facing a Surge in Lender-Placed Insurance

Over the past decade, lender-placed insurance programs have usually been an afterthought for financial institutions: Delinquency rates on real estate loans were at historic lows1 and borrowers could easily obtain afforda ...

How Important is ESG in M&A Transactions?

Environmental, Social and Governance (ESG) is attracting increasing attention from investors and acquirers when evaluating investment, growth funding and M&A opportunities. At the outset of a possible deal, investor ...

6 Essential Questions Audit Committees Should Be Asking Their Auditors

As an audit committee member, it is crucial to understand your role in ensuring the quality and reliability of your fund's financial reporting. The Public Company Accounting Oversight Board (PCAOB) has provided a new sta ...

San Francisco Inclusionary Housing and Development Impact Fee Reform Legislation Nears Passage at Board of Supervisors

Authors: Daniel Gershwin, Stephanie Straka The “Housing Fee Reform Plan” legislation, which we reported on previously, is heading back to the Board of Supervisors next week. On Monday, July 24, the Board’s Land Us ...

You’ve Been Asked to Serve as Executor, Now What?

Author: SCOTT G. HUSABY If you’ve been asked to serve as executor of the estate of a friend or family member, be sure you understand the responsibilities and potential risks before you agree. Keep in mind that you’r ...

Digital Services Rendered From Outside Colombia Could Be Subject to Tax Obligations

The Colombian Ministry of Finance and Public Credit published for comments a draft Decree regulating the taxation of significant economic presence (per its Spanish acronym, “PES”) in Colombia, and in particular, rega ...

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