SCOTTSDALE, Ariz. -- Franchise Capital Corporation (OTCBB:FCCN) announced today that they have amended their Offering Circular under Regulation E with the Securities and Exchange Commission. The original Offering Circular for $5 million was filed in December of 2004. The amended Offering has been reduced to $500,000. The reduction is a...
NEWPORT BEACH, Calif.--BUSINESS WIRE--March 22, 1999--Impac Mortgage Holdings Inc. (The "Company") or (AMEX: IMH), a Maryland corporation being taxed as a Real Estate Investment Trust ("REIT"), Monday announced that it is issuing the following clarification of the information included in the Offering Circular (the "Offering Circular"), and the accompanying Letter...
If you are an aspiring entrepreneur who is thinking of buying a franchise, the U.S. Federal Trade Commission is about to make your search a little easier. The FTC is expected this spring to implement changes it recently approved in the Uniform Franchise Offering Circular UFOC.
VANCOUVER, BRITISH COLUMBIA, Dec 20, 2007 Marketwire via COMTEX -- Hathor Exploration Limited ("Hathor") (TSX VENTURE:HAT) announces that its offering circular describing its offer to acquire all of the outstanding common shares of Northe VANCOUVER, BRITISH COLUMBIA, Dec 20, 2007 Marketwire via COMTEX -- Hathor...
Byline: Brent Snavely Little Caesar Enterprises Inc.'s most recent Uniform Franchise Offering Circular provides additional insight into the company's recently announced expansion plans. As of Dec. 31 Little Caesar reported that it had 1,731 loca Byline: Brent Snavely ...
IT'S NOT OFTEN that a retailer's weekly sale circular inspires a column, but the recent Kmart circular gave me pause. And quick on its heels was the insert a few days later in The New York Times for what is now Macy's East. ...
Let's rake a look at the most important document any prospective franchisee must review before investing in a franchise. While it's a legal document, we can get a better understanding of this all important document from a non attorney point of view. Let's rake a...
TELUS Corporation (TSX: T)(TSX: T.A)(NYSE: TU) and Emergis Inc. (TSX: EME) today announced that TELUS has mailed to shareholders of Emergis its offer and a take-over bid circular dated December 11, 2007, and related documents in connection with its previously announced offer for all of the outstanding common shares of...
Circular 230 governs the recognition of CPAs, attorneys, enrolled agents and other persons representing taxpayers before the IRS and prescribes duties and restrictions relating to such practice. Among these duties and restrictions are "Requirements for covered opinions" contained in Sec. 10.35. (Note: all "Sec." citations refer to Circular 230 sections).
Tandem Resources Ltd. ("Tandem" or the "Company") reports that the Information Circular relating to the Reverse Take-Over by Opel Inc, a US-based private company, has been mailed to all shareholders of Tandem and filed on SEDAR. The Circular discloses all relevant information pertaining to this proposed transaction. Shareholders will be...
Direct-to-consumer drug advertising moves to another medium next month: the drugstore circular. Direct-to-consumer drug advertising moves to another medium next month: the drugstore circular.
Kmart has begun testing a new circular strategy in the Chicago market, distributing them on Friday ... Kmart has begun testing a new circular strategy in the Chicago market, distributing them on Friday rather than Sunday. Other markets are also being tested, though the...
ScottishPower plc (the "Company") 30 June 2005 Proposed sale of PacifiCorp ("Sale") Posting of shareholder circular and Notice of Extraordinary General Meeting Following the announcement by the Company on 24 May 2005 that it had agreed to sell PacifiCorp to MidAmerican Energy Holdings Company, ScottishPower has...
The IRS has published final regulations regarding amendments to Circular 230 involving non-tax shelter related practice before the IRS. The IRS is expected to re-propose over the next few months amendments to Circular 230 involving tax shelter rela The IRS has published final regulations regarding amendments...
Best Buy is offering customers an exclusive free DVD promoting NBC's new fall shows as part of a team effort with NBC Universal. The disc, advertised in a weekly circular, was placed on display racks near the DVDs for season one of...
The General Accounting Office said it will consider protests over streamlined job competitions under OMB Circular A-76 in some cases, though the circular itself says no appeals are permitted. The General Accounting Office said it will consider protests over streamlined job competitions under OMB...