Features

COMI (center of main interests) becomes a challenge when a debtor ' whether company or individual ' is effectively multi-national, an increasingly common circumstance.

Features

A recent Supreme Court ruling means that all prior lower court decisions addressing the mental state requirement for defalcation have little or no precedential value.

The U.S. Bankruptcy Appellate Panel (BAP) for the Eighth Circuit recently held that a lender "lost its possessory lien when it turned the Debtor's account funds over to the Trustee <I>without first seeking adequate protection."</I>

Features

UK Lord Justice Jackson's case management and litigation cost reforms are the most earth-shattering developments in recent UK civil procedure history, with serious ramifications that extend across the pond to U.S. companies.

With the 2010 Dodd-Frank Act, and "conflict minerals" has become a household word. Here's how to comply with the SEC's Conflict Minerals Rule.

Features

The NLRB has revisited an age-old doctrine to define a new role for itself that will ensure continued viability outside the context of organized labor. That doctrine is "concerted protected activity,"

This edition of the Quarterly State Compliance Review looks at some legislation of interest to corporate lawyers that went into effect between May 1 and July 1, 2013 as well as some recent cases of interest, including two from the Delaware Supreme Court.

Features

In recent years, the SEC has brought far fewer revenue recognition and other financial reporting cases than it had historically. That leads us naturally to wonder whether this trend will continue in the future. Not likely.