Key Provisions Archives - FinanceFacts101

An image of a historical seesaw, with ERTA on one side and TEFRA on the other, symbolizing the balance between tax reforms in U.S. history

Understanding the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)

July 28, 2025 FinanceFacts101 Taxation

Introduction to TEFRA The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), a significant piece of U.S. fiscal legislation, was enacted in response to the burgeoning federal budget deficit following the Economic Recovery Tax Act of 1981. Signed into law on September 3, 1982, TEFRA marked the largest tax

Understanding Shareholders Agreements: Key Provisions and Benefits for Institutional Investors

July 4, 2025 FinanceFacts101 Business Finance

What is a Shareholders’ Agreement? A shareholders’ agreement is a legally binding contract that outlines the rights and obligations of shareholders in a company. This document goes beyond the information contained in a corporation’s bylaws, providing additional protection to minority shareholders and defining how shares can be transferred among stakeholders.

Understanding the Dodd-Frank Wall Street Reform and Consumer Protection Act: Key Provisions, Impact, and Criticisms

July 28, 2024 FinanceFacts101 Finance Policy

Introduction to the Dodd-Frank Wall Street Reform and Consumer Protection Act The financial crisis that erupted in 2007–2008 was a watershed moment in recent history, with far-reaching consequences for millions of Americans. In response, lawmakers passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), legislation designed to prevent