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Human Equity? Regulating The New Income Share Agreements, Diane M. Ring, Shu-Yi Oei
Human Equity? Regulating The New Income Share Agreements, Diane M. Ring, Shu-Yi Oei
Diane M. Ring
A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. These contracts, which are offered by entities such as Fantex, Upstart, Pave, and Lumni, raise important questions for the legal system: Are they a form of modern-day indentured servitude or an innovative breakthrough in human financing? How should they be treated under the law? This Article comprehensively addresses the public policy and legal issues raised by ISAs and articulates an analytical approach to evaluating and …
Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring
Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring
Diane M. Ring
No abstract provided.