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Export controls are a morass of overlapping jurisdictions dotted with strict liability and criminal landmines. Worse, criminal and civil penalties have been severely ratcheted up recently, and more appear on the horizon.
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The criminal justice process can be arcane, but one term is recognizable to the public. An indictment is a formal accusation by a grand jury that an indicted individual has committed a crime. While damning, the indicted defendant nonetheless has the constitutional right to say to the government, 'Prove it,' and, if the government fails, to be cleared of all criminal wrongdoing. Unlike the defendant who has a right to defend himself, the unindicted co-conspirator is not on trial but confined to a limbo in which vindication is never possible.
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Even though Chapter 9 of the Bankruptcy Code has been in effect for over 30 years, fewer than 100 cases have been filed during that time. Municipal bankruptcy cases ' or, more accurately, proceedings involving the adjustment of a municipality's debts ' are a rarity, compared with reorganization cases under Chapter 11.
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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.
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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.
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Recent rulings of interest to you and your practice.
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Important rulings that may affect your practice.
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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.
Legislation and lawsuits challenging the traditional notions of alimony ' such as how long it should be paid and by whom ' are popping up across the nation. At issue is whether judges have too much discretion in deciding how much alimony should be paid, for how long, and whether they unfairly favor ex-wives.
Many same-sex couples made the trip to Massachusetts (for the short time that that state allowed them to) or to Canada to take their vows. Now, New York's courts are gradually building up a string of cases to answer the question that hung so ominously over those out-of-jurisdiction marriages: Would they be recognized here? And the answer, so far, is, 'Yes.'