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The Operating Expense Gross-Up Image

The Operating Expense Gross-Up

David P. Resnick

Landlords and tenants that include property taxes as a variable expense for purposes of a gross-up provision should provide for a thorough and detailed accounting methodology to avoid disputes when those expenses are billed.

Features

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In the Courts

ALM Staff & Law Journal Newsletters

Recent rulings of interest to you and your practice.

Features

Business Crimes Hotline Image

Business Crimes Hotline

ALM Staff & Law Journal Newsletters

National rulings of interest.

Insider Trading: It's Not Just for Suits Image

Insider Trading: It's Not Just for Suits

Joel M. Cohen & Mary Kay Dunning

On Sept. 30, 2010, the SEC brought an insider trading case against two railroad employees and their relatives, alleging that the defendants reaped more than $1 million in illegal gains by trading on nonpublic information about the planned takeover of the railroad company.

Features

Honest-Services Fraud in the Wake of Skillings Image

Honest-Services Fraud in the Wake of Skillings

Robert Plotkin & Nicholas B. Lewis

The Supreme Court has tried again to restrict application of the honest-services fraud statute (18 U.S.C. ' 1346), which has been zealously used by prosecutors to target a wide swath of allegedly unethical behavior by public officials and private employees alike.

And at the Whistle, They're Off Image

And at the Whistle, They're Off

Laurence A. Urgenson, Audrey Harris & Samuel Williamson

The new Dodd-Frank Act not only alters the manner in which companies will handle their own compliance and disclosure obligations; it may dramatically change the way issuers conduct internal investigations.

Valuation Disputes in Bankruptcy Litigation Image

Valuation Disputes in Bankruptcy Litigation

Linda Dakin-Grimm

In contested bankruptcy cases, success in litigation ' over issues such as the enterprise value of the debtor ' can determine the success of the reorganization. Management and the board of directors should be aware of (and plan for) certain dispute-related "facts of life," long before the company files in court.

Features

Substantial Contribution Claims Image

Substantial Contribution Claims

Dion W. Hayes & K. Elizabeth Sieg

In two recent decisions, the United States Bankruptcy Court for the Southern District of Texas clarified the subjective standards regarding a creditor's entitlement to an allowed administrative expense under ' 503(b)(3) and (4) of the Bankruptcy Code.

Texas Rangers: A Big Changeup on Impairment? Image

Texas Rangers: A Big Changeup on Impairment?

Erica M. Ryland & Mark G. Douglas

The concept of "impairment" under a Chapter 11 plan has evolved since the Bankruptcy Code was enacted. A noteworthy step in that development was part of a ruling by the bankruptcy court overseeing the whirlwind Chapter 11 case of Major League Baseball's Texas Rangers.

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Movers & Shakers

ALM Staff & Law Journal Newsletters

Who's doing what; who's going where.

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