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Features
Pending in bankruptcy court in Corpus Christi, TX, is <i>In re ASARCO, LLC, et al.</i>, the largest environmental bankruptcy case ever filed. This article explores the ramificatinos of the case.
Features
In a matter of first impression, the United States Bankruptcy Court for the Southern District of New York held that the termination premiums assessed against Oneida Ltd. ('Oneida') as a result of the termination of one of Oneida's pension plans during its Chapter 11 case were prepetition 'claims' (as defined in ' 101(5) of title 11 of the United States Code (the 'Bankruptcy Code')) that were discharged under Oneida's confirmed plan of reorganization.
Features
A question often received from attorneys in matrimonial or other litigated matters is whether or not there are any specific standards that a CPA must adhere to when performing a business valuation engagement. Until Jan. 1, 2008, the answer was, effectively, 'No.' As of the beginning of this year, that answer has now changed.
Features
Part One of this article discussed preparing for a settlement conference. The conclusion herein covers the conference and post-conference.
Features
A Manhattan appellate court refused to relinquish jurisdiction over a custody case in which a mother fled with her 5-year-old son to Italy because she thought she was not getting a fair hearing in a New York Family Court. In an unusual ruling in late December 2007, the Appellate Division, First Department, reversed the conclusion of Manhattan Family Court that the case belonged in the Italian courts.
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Family lawyers with cases involving application of Section 105(c) of the UCCJEA need to marshal Internet and other resources to determine whether the child custody law of a foreign jurisdiction violates a child's fundamental right to safety and protection. Although Section 105(c) does not provide a broad exception to the otherwise stringent standards of the UCCJEA, in cases where a child's welfare is threatened by deferral of jurisdiction to a foreign tribunal or enforcement of a foreign order, a trial court can invoke Section 105(c) to circumvent application of the UCCJEA's rigorous jurisdictional and enforcement provisions.
Features
Sky-high loss enhancements are increasingly scrutinized in a post-<i>Booker</i> world. Drawing on civil securities law, recent decisions in several circuits endorse an approach holding a defendant responsible for only the portion of victims' losses that was proximately caused by the offense. Some courts' critical analyses bode well for future sentencings.
Features
In the quickly evolving world of e-discovery, the time to figure out and understand the organization's ESI is speeding by. The FRCP amendments and the courts that enforce them (both Federal and State) no longer provide a grace period where attorneys and litigants can 'fly blind' regarding ESI and figure things out as they go. If corporate counsel or supporting outside counsel is unsure of how to identify, preserve or collect ESI for a pending matter or in the overall course of conducting business, the time to ask for directions is now.
Features
When a business needs to raise money it may consider hiring a 'finder,' which is normally a consultant that helps the company find investors in the business. The company should proceed with caution in retaining a finder due to the regulated nature of its business, and there are several 'market' terms in a written Finder's Fee Agreement that the company should insist upon.
Features
The fallout from Hewlett-Packard's ('HP') controversial boardroom leak investigation has led to a variety of actions ' including an investigation by the California Attorney General's office and Congressional hearings on the practice of 'pretexting' ' a tactic employed by Hewlett-Packard to gain the confidential phone records of board members. Despite the considerable press attention devoted to the incident, it is an otherwise under-the-radar action by the SEC that could have the greatest long-term impact on corporate governance and compliance.