Clause & Effect
Net-Profit Rights/Movies Based on TV Shows<br>Insurance/Contract-Breach Exclusion<br>Insurance/Copyright-Infringement Coverage
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Proposed Changes to Disclosure Rules
Avrohom J. Kess, Francis C. Marinelli
&
LeAnn S. Leutner
On July 10, 2009, the Securities and Exchange Commission (SEC) released its proposals for a number of changes to the compensation disclosure and proxy rules. Many of the proposed changes do not seem dramatic at first glance, but they could lead to surprising results.
Features
Tax Issues for Real Estate Leasing By Tax-Exempt Organizations
Michael J. Huft
In private rulings, the IRS has sanctioned several ways in which a prime lease to a tenant that subleases to others can structure a gross receipts formula for rent that will not result in the rental payments being characterized as based in whole or in part on profits.
Features
Health Care Laws for the Real Estate Lawyer
Sarah E. Rainwater
This article takes a brief look at a few of the more commonly applicable laws: the federal Stark law, the federal Anti-Kickback Statute and regulatory performance standards mandating certain space-sharing restrictions for Independent Diagnostic Testing Facilities.
In the Spotlight: Remediation Provisions in the Era of Deed Restrictions
Paul R. Diamond
&
Jeff Stevenson
The ever-evolving nature of environmental law often presents landlords with a minefield of problems in their ability to pass cleanup costs onto their tenants. Landlords can and should take special precautions when drafting environmental remediation provisions in their leases to best position themselves in this uncertain climate.
Where's the Door?
John H. Lewis
A retail tenant negotiating a new lease should always consider its alternatives for exiting from the lease relationship in the event that circumstances change in the future.
Features
Federal Courts Adopt Narrow Constructions of Sarbanes-Oxley Legislation
Robert S. Reder
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Matthew A. Thiel
Complex and systemic, the current financial crisis is nearly certain to yield extensive legislation regulating everything from the financial markets to mortgage brokers to ratings agencies. Any such legislation may raise interpretive issues similar to those that have arisen in recent Federal Court decisions interpreting section 304 and section 1514A(a)(1) of the sweeping Sarbanes-Oxley Act of 2002 ("SOX").
Features
The Perils of Immunity in the Era of Globalization
Ronald H. Levine
Twenty years ago, a defense attorney might have sighed with relief to hear an Assistant U.S. Attorney (AUSA) say that a client was only a "witness," or would not be prosecuted, or would be immunized in return for truthful cooperation in the government's investigation. These days, not so fast.
Rule 502
Joseph F. Savage, Jr., Jennifer L. Chunias
&
Marcy D. Smirnoff
While Rule 502 is limited to agreements among parties "in a Federal proceeding," what about a non-waiver agreement between a company and the government during an investigation, when the company is not a party to any proceeding? This question and more are discussed in this article.
Food Safety in the U.S.
Laura Owens
As food recalls over the past year have flourished, the public, the media, the government, industry, farms, and organic gardeners have acknowledged the need for effective and enforceable measures of food safety in the United States.
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