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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.
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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.
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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.
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.
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.
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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").
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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.
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.
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.