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The Biden Administration's 2023 Budget: Déjà Vu All Over Again
The Biden Administration presented a $5.8 trillion budget for fiscal year 2023 at the end of March 2022. The Treasury has issued its general explanation of the administration's Fiscal Year 2023 Revenue Proposals (the Green Book), which contains many provisions that were part of the President's proposals last year, both modifications and new provisions. See, https://bit.ly/37nvOvG.
When negotiations began on the Build Back Better Act (BBBA) in Congress, tax practitioners were confident that tax rates were going to increase in 2022. However, antics and agenda in negotiations lead to the demise of BBBA, leading many to believe there would be no tax increases till they sunset in 2026
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.