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Attorney Spotlight

Learn about Richard Arnholt's diverse government contracts practice and why he chose to pursue a career in the legal field. Read more>

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Experience

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Experience Spotlight

In June 2017, Pinnacle Financial Partners, Inc. (NASDAQ: PNFP) closed a $1.9 billion merger with BNC Bancorp (NASDAQ: BNCN) pursuant to which BNC merged with and into Pinnacle. With the completion of the transaction, Pinnacle becomes a Top 50 U.S. Bank. The merger will create a four state footprint concentrated in 12 of the largest urban markets in the Southeast. 

Bass, Berry & Sims has served Pinnacle as primary corporate and securities counsel for more than 15 years and served as counsel on the transaction. Our attorneys were involved in all aspects related to the agreement, including tax, employee benefits and litigation. 

Read more details about the transaction here.

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Thought Leadership

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Thought Leadership Spotlight

Regulation A+

It seems that lately there has been a noticeable uptick in Regulation A+ activity, including several recent Reg A+ securities offerings where the stock now successfully trades on national exchanges. In light of this activity, we have published a set of FAQs about Regulation A+ securities offerings to help companies better understand this "mini-IPO" offering process, as well as pros and cons compared to a traditional underwritten IPO.

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Deep Dive into the Play or Pay Penalty Components

Events

February 7, 2013

As a follow-up to Bass, Berry & Sims' Play or Pay 101 webinar, the firm's Employee Benefits attorneys will take a deeper dive into the Affordable Care Act's play or pay mandate. This webinar will focus on several components of the penalty formula, including determining which employees are full-time employees for purposes of the mandate. The Affordable Care Act technically requires an employer to determine whether an individual is a full-time employee on a month-by-month basis in real time. Recognizing the administrative burden on employers in making such a month-to-month determination, the recently-issued regulations provide for a safe harbor that allows employers to measure employees' hours over a "measurement period" and then lock in their full-time/part-time status over a subsequent "stability period." To take advantage of the safe harbor, employers will need to begin recordkeeping efforts in 2013. Topics are scheduled to include:

  • Identifying Full-Time Employees for the Coverage Mandate
  • The Measurement/Stability Period Safe Harbor:
    • Ongoing Employees
    • New Employees
    • Seasonal Employees
    • Employees with Variable Hour Schedules
  • Significance of Substantial Compliance
  • Avoiding the Penalty Altogether:
    • Minimum Value
    • Affordability of Coverage

To view these webinars, please visit our YouTube page.


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