Posts by Donald Kochersberger
Ownership Interest Value
In addition to the more straightforward analysis of Voting Power as a determinant of the beneficial ownership reporting threshold, an entity must independently evaluate the amount of Ownership Interest Value held by all individuals, as a percentage of the total value of the reporting entity. Of course, the first step in this process is to…
Read MoreClasses of Ownership
Classes of ownership typically signify different voting rights or value of ownership, which must both be looked at when considering Beneficial Ownership.
Read MoreVoting Power
In order to determine which individuals have the requisite beneficial ownership interest to meet the 25% reporting threshold, one of the salient factors is Voting Power. Voting Power is often easy to assess, because it is generally discernable from the entity’s documents. The simplest situation is one where the entity issues shares of one class…
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