Features
In the Courts
An in-depth analysis at a recent key ruling.
Features
The Tax Man Cometh
The tax consequence of FCPA violations is an issue U.S. law enforcement personnel are highlighting, as indicated by case filings and appearances by representatives of the IRS at FCPA conferences.
Shifting Gears
The responsible corporate officer (RCO) doctrine is now forming the basis for significant civil and administrative ramifications.
Features
DE Court Provides Important Guidance on Indemnification of Directors and Officers
Section 145 of the Delaware General Corporation Law (DGCL ' 145) provides rules of the road for corporations to indemnify and obtain insurance to shield their directors and officers from personal liability for acts taken in their official capacities.
Features
Less Is More in Database Discovery
In legal discovery, it is not uncommon to see production requests for a copy of an entire database instead of requests for targeted, relevant information. Is this the best path to follow?
Features
Corporate Internal Investigations
This is the last of a three-part series giving companies a step-by-step guide for planning and conducting sensitive internal investigations into potential wrongdoing.
The JOBS Act and the Return of the Microcaps
An in-depth analysis from a leading financial expert.
Quarterly State Compliance Review
This edition of the Quarterly State Compliance Review looks at some legislation of interest to corporate lawyers that went into effect between Aug. 1 and Oct. 1, including amendments to Delaware's corporation, LLC and LP laws. It also looks at some recent decisions from the courts Delaware, New York and Nevada.
Pinning Your Company's Hopes on Pinterest
By sharing images and encouraging others to re-pin them, Pinterest users may inadvertently engage in copyright or trademark infringement, violate licensing agreements, or run afoul of FTC rules for commercial endorsements.
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- Judge Rules Shaquille O'Neal Will Face Securities Lawsuit for Promotion, Sale of NFTsA federal district court in Miami, FL, has ruled that former National Basketball Association star Shaquille O'Neal will have to face a lawsuit over his promotion of unregistered securities in the form of cryptocurrency tokens and that he was a "seller" of these unregistered securities.Read More ›
- Compliance Officers and Law Enforcement: Friends or Foes?<b><i>Part Two of a Two-Part Article</b></i><p>As we saw in Part One, regulators have recently shown a tendency to focus on compliance officers who they deem to have failed to ensure that the compliance and anti-money laundering (AML) programs that they oversee adequately prevented corporate wrongdoing, and there are several indications that regulators will continue to target compliance officers in 2018 in actions focused on Bank Secrecy Act/AML compliance.Read More ›
- Bankruptcy Sales: Finding a Diamond In the RoughThere is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.Read More ›
- Structuring Strategies for Off-Balance-Sheet Treatment of Real Property LeasesThe Financial Accounting Standards Board released a new set of lease accounting standards, ASC 842, which went into effect earlier this year. Most significantly, publicly traded companies are now obligated to list all leases of 12 months or longer on their balance sheets as both assets and liabilities. Large private companies will follow suit in 2020.Read More ›
- Removing Restrictive Covenants In New YorkIn Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?Read More ›