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Articles by Stefan Smith
BakerHostetler Represents Star Equity Holdings in Acquisition of Harte Hanks
Data On and Off the Playing Field: The Business of Sports Data (The Legal Intelligencer)
BakerHostetler Team Provides Counsel to Mortgage Contracting Services in Anticipated Sale to SISCO Holdings, LLC
Partner Sol Sassoon led a team that advised property preservation services provider Mortgage Contracting Services in its anticipated sale for $330 million to SISCO Holdings, LLC, a wholly owned subsidiary of Stewart Information Services Corporation (NYSE: STC). The merger agreement was signed on Nov. 6, 2025, and the transaction is expected to close by the end of the year.
BakerHostetler Garners Mid-Market Deal of the Year at TMT Finance Awards USA 2025 for CleanArc Data Centers Transaction
BakerHostetler represented client CleanArc Data Centers, a developer and operator of renewables-focused hyperscale data center campuses, in connection with its $300 million anchor equity deal with Snowhawk LP, a private equity firm that invests in businesses powering the economy’s digital transition. The transaction was recognized as the TMT Finance Awards USA 2025 Mid-Market Deal of the Year.
BakerHostetler Advises Next Health Management Group, Inc., in its Acquisition of Lindora
BakerHostetler Advises Next Health Management Group, Inc., in its Acquisition of Lindora
A Computational Analysis of Early Modern Christian Missionary Opinions of the Verenigde Oost-Indische Compagnie (VOC)
ABSTRACT What did Roman Catholic missionaries working in the Orient make of the Vereinigde Oost-Indische Compagnie and the new forms of global capitalism they exported to their sphere of influence in the Indian Ocean? One might assume men-of-the-cloth giving their lives to God to be adversarial to servants of Mammon, particularly given the marked religious divisions of seventeenth-century Europe (actually sharpened rather than weakened during the Carnatic wars of the mid-eighteenth century).
BakerHostetler Team Represents TMX Finance Holdings in Sale of TMX Finance LLC to BasePoint Capital LLC Affiliates
BakerHostetler Team Represents TMX Finance Holdings in Sale of TMX Finance LLC to BasePoint Capital LLC Affiliates
Interview between Prof. David Brookshaw, Emeritus Professor of Luso-Brazilian Studies at the University of Bristol, and Stefan Halikowski Smith, Associate Professor at Swansea University, on 14 November 2022
Click to increase image sizeClick to decrease image size Disclosure Statement No potential conflict of interest was reported by the author(s). Notes 1. moz205036pdf (fao.org). A state commissioned document from 2003 comprising a look into the future and what kind of development the country sought after: ‘Visão e Estratégias da Nação’. 2.
Kevin Edgar, Andrew Grossman, Alexander Reid, Stefan Smith Take Part in ABA 2025 May Tax Meeting
Partners Kevin Edgar, Andrew Grossman, Alexander Reid and Stefan Smith spoke at the American Bar Association 2025 May Tax Meeting, which took place May 8-10, 2025, in Washington, D.C. The May meeting is the Tax Section’s largest event for attorneys interested in all aspects of tax law. Reid moderated and Edgar and Grossman were panelists for the session “Preparing for Investigations,” an overview of the different types of investigations that non-profits could face.
Exploring the Dependence of Spectral Properties on Canopy Temperature with Ground-Based Sensors: Implications for Synergies Between Remote-Sensing VSWIR and TIR Data
All articles published by MDPI are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of the article published by MDPI, including figures and tables. For articles published under an open access Creative Common CC BY license, any part of the article may be reused without permission provided that the original article is clearly cited. For more information, please refer to https://www.mdpi.com/openaccess.
A Queer Music Kiki
As we celebrate Pride Month and approach summer, one thing is on our minds: queer pop icons. From the fast fame of Chappell Roan and Reneé Rapp to praise for hitmakers like Billie Eilish and Victoria Monét, it feels like we’re in a moment for unapologetically queer music in the mainstream. This is especially true for queer femme artists, who are reaching pop stardom. To dive into this moment and see if others are noticing it too, we called up some fellow music-lovers who have been tuned in.
The Ultimate Guide to Securing Large Bitcoin Transactions
Bitcoin has emerged as a beacon for corporate and institutional investors seeking to diversify their portfolios with substantial investments. At The Bitcoin Adviser, we specialize in navigating the intricacies of large-scale Bitcoin acquisitions. Our expertise lies in facilitating secure, efficient transactions by connecting clients with premier liquidity providers and escrow services, and guiding them towards effective collaborative custody solutions.
Preparing for the 2024 Proxy and Annual Reporting Season: Key Issues and Considerations
In This Issue: SEC UPDATES/TRENDS Uptick in SEC Comment Letters (Todd J. Thorson and Brittany Stevenson) STATUS OF ADOPTED AND PENDING SEC PROPOSALS/RELATED GUIDANCE Climate Change Rules (Salmon Hossein) Rules for New 10b5-1 Plan and Insider Trading Policies (Jennifer R. Rodrigues and Macy T. Munz) Share Repurchase Disclosures (Jennifer R. Rodriguez, Joseph P. Boeckman and Lance S. Tupikin) Cybersecurity Incident, Risk Management, Strategy and Governance Disclosures (Janet A. Spreen and John J.
SEC Provides Additional Compliance & Disclosure Interpretations for Further Clarification on Pay-Versus Performance Disclosure | JD Supra
Key Takeaways On Aug. 25, 2022, the Securities and Exchange Commission (SEC) adopted final pay-versus-performance rules (the Final Rules) that guide the implementation of Section 953(a) of the Dodd-Frank Act, requiring registrants to disclose, in both tabular and narrative formats, how their executive compensation is paid in relation to their financial performance. Since the adoption of the Final Rules, numerous questions have arisen regarding their implementation. On Feb.
SEC Provides Additional Compliance & Disclosure Interpretations for Further Clarification on Pay-Versus Performance Disclosure
Key Takeaways On Aug. 25, 2022, the Securities and Exchange Commission (SEC) adopted final pay-versus-performance rules (the Final Rules) that guide the implementation of Section 953(a) of the Dodd-Frank Act, requiring registrants to disclose, in both tabular and narrative formats, how their executive compensation is paid in relation to their financial performance. Since the adoption of the Final Rules, numerous questions have arisen regarding their implementation. On Feb.
Calgary Surge stamp ticket to championship weekend with win over Edmonton Stingers
The Calgary Surge clinched a spot in Championship Weekend with a 84-68 win over the Edmonton Stingers at the WinSport Centre on Sunday evening. Stef Smith led the charge with a game-high 21 points, and knocked down the game-winning free throw in target score time to give the Surge a berth in the CEBL’s final four in their inaugural season in Calgary. “It feels great, a lot of time, effort, blood, sweat and tears went into this,” Smith said after the game.
Western Conference playoff hopes on the line in all-Alberta battle between Surge and Stingers - TSN.ca
The CEBL’s top two defences clash on Wednesday in the regular season’s final Battle of Alberta. The Calgary Surge (-125) host the Edmonton Stingers (-110) at WinSport Event Centre at 8 p.m. MT in their last home game before the CEBL Playoffs. The game will be nationally televised live on TSN 5 and available for streaming on TSN+, CEBL+ powered by BetVictor and on the CEBL Mobile app available on iOS and Android devices. It’s the fourth meeting between the two squads this season.
Calgary Surge snap two-game skid with win over Montreal Alliance
Stefan Smith’s 20-point night led the Calgary Surge (8-7) to a much-needed win as they snapped a two-game losing streak in a 77-74 road victory over the Montréal Alliance (6-8). It was Smith’s second highest scoring output this season as he finished the game with 20 points, six rebounds and three assists. The guard did most of his damage in the second half, as he notched 12 points through the third and fourth, on route to an efficient 52 per cent field goal shooting to end his night.
SEC Approves Final Nasdaq and NYSE Rules Regarding Recovery of Incentive-Based Executive Compensation Awarded in Error with Extended Compliance Deadlines | BakerHostetler - JDSupra
Key Takeaways Both the Nasdaq Stock Market (Nasdaq) and the New York Stock Exchange (NYSE) have submitted an amendment (Amendment No. 1) to their respective rules regarding a “compensation recovery policy” that would apply to exchange-listed companies regardless of size or home country, including accelerated filers, emerging growth companies, smaller reporting companies, foreign private issuers and controlled companies.
Nasdaq and NYSE Propose Rules Regarding Recovery of Incentive-Based Executive Compensation Awarded in Error | JD Supra
Key Takeaways Nasdaq and the New York Stock Exchange (NYSE) have submitted their respective proposed rules regarding a “compensation recovery policy” that would apply to exchange-listed companies regardless of size or home country, including accelerated filers, emerging growth companies, smaller reporting companies, foreign private issuers and controlled companies. The new proposed listing standards have remained analogous to the standards released by the Securities and Exchange Commission (SEC).
Nasdaq and NYSE Propose Rules Regarding Recovery of Incentive-Based Executive Compensation Awarded in Error
Key Takeaways Nasdaq and the New York Stock Exchange (NYSE) have submitted their respective proposed rules regarding a “compensation recovery policy” that would apply to exchange-listed companies regardless of size or home country, including accelerated filers, emerging growth companies, smaller reporting companies, foreign private issuers and controlled companies. The new proposed listing standards have remained analogous to the standards released by the Securities and Exchange Commission (SEC).
SEC Clarifies Dodd-Frank Act Pay-Versus-Performance Rules with New C&DIs | JD Supra
Key Takeaways On Aug. 25, 2022, the Securities and Exchange Commission (SEC) adopted final pay-versus-performance rules (the Final Rules) that guide the implementation of Section 953(a) of the Dodd-Frank Act, requiring registrants to disclose, in both tabular and narrative format, how their executive compensation is paid in relation to their financial performance. Since the adoption of the Final Rules, numerous questions have arisen regarding their implementation.
SEC Adopts Final Rule Requiring Recovery of Incentive-Based Compensation Awarded in Error | JD Supra
Key Takeaways National securities exchanges must adopt listing standards that require listed companies to adopt, disclose and enforce a “compensation recovery policy” that does all of the following: Claws back executives’ incentive-based compensation to the extent paid in error based on financial reporting measures that are restated. Provides for strict liability (i.e., culpability level not relevant). Discloses the progress over time of recovering compensation from impacted executive officers.
Pries Akis | Shaknis & Egzotikka | Raw Culture
If uncertainty was according to Zygmunt Bauman in 1999 one of the conditions characterizing the post-industrial society this is even more true today. We weren’t sure to return to tell you with sounds our vision of things but in the end here we are. A two-track EP, "Pries Akis" by Shaknis & Egzotikka, is a journey in the uncertainty of relationships and love. It's a tale of the individualistic vision that feeds on narcissism and super-ego to exist.
Am Ta EP, by United Freedom Collective
United Freedom Collective — the group made up of Mathieu Seynaeve, WaiFung Tsang and Robbie Redway — will release their debut EP ‘Am Ta’ on 30th September via Maribou State’s Dama Dama label.
SEC Adopts Dodd-Frank Act Pay-Versus-Performance Rules | JD Supra
Key Takeaways On August 25, 2022, the Securities and Exchange Commission (“SEC”) adopted final pay-versus-performance rules (the “Final Rules”) that guide the implementation of Section 953(a) of the Dodd-Frank Act, requiring registrants to disclose, in both tabular and narrative format, how their executive compensation is paid in relation to their financial performance. The Final Rules largely adopt the earlier rules proposed by the SEC.
New Guidance Issued on What Employers Must Consider Before Charging Higher Group Medical Insurance Premiums for Unvaccinated Employees | JD Supra
In our September 2, 2021 QuickStudy available here, we outlined the various laws governing wellness plans and described how group health plans might structure a premium surcharge for employees who have not received the COVID-19 vaccine to fit within such existing rules.
Creating Powerful Art To Action
“I find myself in a constant state of conflict because of the disparity between what I do, and what needs to be done.” – Emma Rubinowitz Just as companies all over the country started returning to studios to prepare for their first live seasons since 2019, Artists Climate Collective (ACC) released its first digital release on August 31st; a film entitled Art to Action which is available for viewing online through September 28th.
What Employers Should Consider Before Charging Higher Group Medical Insurance Premiums for Unvaccinated Employees | JD Supra
On August 23, 2021, the U.S. Food and Drug Administration approved the first COVID-19 vaccine for the prevention of COVID-19 disease in individuals 16 years of age and older. The vaccine, which has been referred to as the Pfizer-BioNTech COVID-19 Vaccine and has been available only under an emergency use authorization up to now, will be marketed under the brand name Comirnaty.
Lakers Outsiders
Photo by Ashley Landis-Pool/Getty Images The Lakers are looking to reinforce their bench in the wake of trading for Russell Westbrook. Long story short, the Lakers need perimeter shooting. This was already a need for the Lakers last season, but now it’s even more important with the addition of Westbrook. Could the Lakers manage to find some shooters at a bargain? Possibly. Free Agency officially starts today.
An Interview With 4 Dancers
Ballet and food are both sensual forms of art. Ballet dancers and chefs are similarly dedicated to their respective crafts—demonstrating technical prowess, keen attention to detail, and artistic creativity that are evident and appreciated on both the stage and the plate. In late 2020, American Ballet Theater published a digital cookbook, ABT Kitchen, a collaboration of 65 personal recipes from ABT dancers, musicians, and staff with illustrations by ABT dancer and artist Javier Rivet.
IRS Releases Guidance on COBRA Premium Subsidy | JD Supra
On May 18, 2021, the Internal Revenue Service issued Notice 2021-31 (the “Notice”) providing much anticipated guidance on implementing the COBRA subsidy provisions under the American Rescue Plan Act (the “Act”). As discussed in our prior post, the Act provides a 100% premium subsidy for individuals who are eligible for COBRA coverage as a result of an involuntary termination of employment or reduction in hours.
Helpful New Guidance on Locating Missing and Nonresponsive Retirement Plan Participants | JD Supra
It is important to note that, since this guidance was issued in the late days of the Trump administration, the Biden administration will likely review this guidance. It is not uncommon for guidance to be delayed, revised, and/or rescinded as part of the review process. On January 12, 2021, the U.S. Department of Labor (“DOL”) issued new guidance on how employee benefit plans can connect with missing plan participants and retirees.
My Intentions For 2021
My experiences as the dance dad of a daughter who is completing her 11th year of dance training and as a member of the Board of Directors of Avant Chamber Ballet have enriched my life in countless ways and helped me see the true color, beauty, and accessibility of the dance world.
The Lakers title defense starts today
(Kim Klement/USA TODAY Sports) The Los Angeles Lakers only had a two-month offseason in this out of wack, long, crazy, and abnormal year. But after ten years, we can finally say they are the defending NBA champions. Let the defense of the NBA World Championship begin. The team had what many people say was the best offseason, with the signings of Montrezl Harrell, Dennis Schröder, Marc Gasol, and Wesley Matthews. There is no doubt that on paper the Lakers improved their title-winning team.
Jared Dudley reveals what he and LeBron James told Kyle Kuzma after late foul against Nuggets
NEW YORK, NEW YORK – JANUARY 23: Jared Dudley #10 of the Los Angeles Lakers in action against the Brooklyn Netsat Barclays Center on January 23, 2020 in New York City. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Mike Stobe/Getty Images) Jared Dudley is a 13 year NBA veteran.
IRS Issues COVID-19 Relief on Mid-Year Changes to Safe Harbor 401(K) Plans | JD Supra
The Internal Revenue Service (IRS) issued helpful guidance to plan sponsors of safe harbor 401(k) plans that are considering reducing or suspending safe harbor employer matching contributions or safe harbor nonelective contributions as a result of the COVID-19 pandemic. As explained below, IRS Notice 2020-52 provides temporary relief from certain requirements that would otherwise apply for making mid-year amendments to safe harbor 401(k) plans.
Helpful FAQ Guidance Issued to Assist Group Health Plans With Implementing COVID-19 Coverage Requirements of the FFCRA and CARES Act | JD Supra
The Departments of Labor, Health and Human Services, and the Treasury jointly released additional frequently asked questions (“FAQs”) regarding implementation of the health coverage provisions of the Families First Coronavirus Response Act (“FFCRA”); the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), and other health coverage issues related to COVID-19. This is a second set of FAQs issued by the agencies to provide guidance on these FFCRA and CARES Act requirements.
New Cafeteria Plan and Flexible Spending Account Guidance Allows Employers to ?Accommodate Employees’ Unanticipated Needs Due to COVID-19? | JD Supra
As employers and employees adjust to the changes caused by this unprecedented global pandemic, preserving access to and protecting elections under group health and welfare plans are hot topics on many minds. To further assist with the nation’s response to the COVID-19 pandemic, the Internal Revenue Service (“IRS”) released Notices 2020-29 and 2020-33.
IRS Releases New FAQ Guidance on Coronavirus-Related Distributions from Eligible Retirement Plans | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
New U.S. Department of Labor Guidance Provides COVID-19 Relief from ERISA Contribution Timing Rule and an Opportunity to Bolster Future Compliance | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
How to Beat Trump Online in the 2020 Election - The New York Times
While former Vice President Joe Biden spent nearly a year nailing down the Democratic presidential nomination, the Trump campaign devoted the better part of the past four years vacuuming up as much data as possible to better target and influence American voters. The Trump campaign is using its head start to break fund-raising records, test political messages and blanket swing states with thousands of digital ads.
The New Trump App Is a Death Star of Fake News and It Reaches More People Than Daytime Cable News
Campaigns and consultants have spent the last four years worrying about the Trump campaign’s digital operation. Even before COVID-19 upended the election and forced candidates online, the Trump campaign was geofencing campaign rallies, micro-targeting digital ads, and amplifying deepfake videos.
What Employers Should Know About the New W-4 Form | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Best Practices for Handling and Avoiding Employee Benefit Plan Investigations | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
First Circuit Holds Affiliated Investment Funds Not Liable For Multiemployer Withdrawal Liability | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
A slice of history: What a British city plan tells us about late 17th century Madras
The Prospect of Fort St George was commissioned by Thomas Pitt, governor of Madras from 1698 to 1709, but was only completed after his death in 1726. The sheet consists of both a prospect, a bird’s eye view sketch of the civic buildings, and an urban plan. The map represents west at the top rather than the left and is superbly detailed and very large, over a metre wide and two-thirds of a a metre high. Fort St George was, in origin, essentially a fort.
Hurricane Harvey Relief for Employees and Employers
Employers seeking to ease the hardships faced by employees in the aftermath of Hurricane Harvey may be looking for ways to provide aid to their own workforces. Qualified Disaster Relief Payments Generally, a payment by an employer to an employee is considered taxable income.
Framework-mediated Synthesis of Highly Microporous Onion-like Carbon: Energy Enhancement in Supercapacitors without Compromising Power
High power technologies require the delivery of large amounts of energy in brief time periods – a demand that cannot be met by the current materials used in supercapacitors because they do not store charge efficiently at high discharge rates. To address this unmet challenge, high surface area graphitic carbons with large fraction of micropores, for increased capacity, and high pore connectivity in addition to high conductivity, for fast current-switching response, is needed.
Physical Aging in Glassy Mixed Matrix Membranes; Tuning Particle Interaction for Mechanically Robust Nanocomposite Films
Despite the exceptional separation performance of modern glassy mixed matrix membranes, these materials are not being utilized to improve the performance of existing membrane technologies.
Kenya lockdown as Obama comes to talk security, trade
Nairobi (AFP) - US President Barack Obama arrives in his ancestral homeland Kenya late Friday, with a massive security operation under way to protect him from Al-Qaeda-linked Somali militants. Obama, making his first visit as president to his father's birthplace, will address an entrepreneurship summit and hold talks on trade and investment, security and counter-terrorism, and democracy and human rights. "Despite its many challenges...
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