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Regulation

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Does the SEC Still Care About Financial Reporting Cases? Image

Does the SEC Still Care About Financial Reporting Cases?

Jodi E. Lopez

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.

Features

Due Diligence Considerations in M&A Deals in Entertainment, Sports and Media Industries Image

Due Diligence Considerations in M&A Deals in Entertainment, Sports and Media Industries

Sean A. Monroe, Jeannine Tang, Silvia Vannini

For entertainment, sports and media (ESM) industries bidders ' and their counsel ' contemplating a merger-and-acquisition deal, last year's Delaware Supreme Court decision in <i>RAA Management LLC v. Savage Sport Holdings Inc.</i> highlighted the importance of assessing risk early in the due diligence process.

Features

FTC Warns Companies of Children's Privacy Violations Image

FTC Warns Companies of Children's Privacy Violations

Jenna Greene & Catharine Dunn

On May 15, the Federal Trade Commission (FTC) sent letters to more than 90 businesses, informing them that they could potentially be in violation of the Children's Online Privacy Protection Act (COPPA) when changes to the law go into effect on July 1.

Features

Identifying Unnamed Online Speakers Image

Identifying Unnamed Online Speakers

Jonathan Bick

The '<i>Dendrite</i> test,' has discouraged lawsuits whose real objective is identifying anonymous speakers. Prior to <i>Dendrite</i>, thousands of lawsuits were filed each year seeking to identify Internet speakers, and enforcement of subpoenas was almost automatic. Since <i>Dendrite</i>, both the number of lawsuits designed to identify Internet speakers and the automatic nature of the enforcement of those subpoenas has declined due to the broad application of Dendrite. Recently, an appellate court in <i>Warren Hospital v. John Does (1-10)</i> has limited the application of <i>Dendrite</i>.

Features

Should Lying About Your Age Online Be a Federal Crime? Image

Should Lying About Your Age Online Be a Federal Crime?

Peter J. Toren

The calls for amending the Computer Fraud and Abuse Act (CFAA) have grown louder. In response, several bills have been introduced in Congress offering amendments to the CFAA. The question is whether Congress will use this opportunity to draft a law that attempts to reflect the interests of all U.S. citizens or simply increase the criminal penalties for violating the CFAA so as to appear tough on crime.

Features

FTC Warns Companies of Children's Privacy Violations Image

FTC Warns Companies of Children's Privacy Violations

Jenna Greene & Catharine Dunn

On May 15, the Federal Trade Commission (FTC) sent letters to more than 90 businesses, informing them that they could potentially be in violation of the Children's Online Privacy Protection Act (COPPA) when changes to the law go into effect on July 1.

Features

Online Retailers Lose Challenge to New York's Internet Tax Image

Online Retailers Lose Challenge to New York's Internet Tax

Shari Claire Lewis

In a case that has far-reaching ramifications because of the exponential expansion of cyberspace in general, and because of the growth of e-commerce in particular, the New York Court of Appeals has rejected challenges by two major online retailers to New York's 'Internet tax,' which requires collection of a sales tax on online purchases made by New York residents.

Features

The War on Cybercrime Heats Up Image

The War on Cybercrime Heats Up

Gabrielle T. Kelly, Mark Mermelstein & James Hsiao

Cybercrime is neither rare nor isolated these days. You no longer need to be a major bank, retailer, credit card company, social media site or government to become a target. Every company with an online presence, or even a connection to the Internet, has become fair game.

Features

Regulation and Innovation in Leasing Image

Regulation and Innovation in Leasing

Paul Bent

Are the imperatives of innovation and compliance always mutually exclusive? This article explores these very different but perhaps not always incompatible concerns.

Features

Anyone Can Whistle Image

Anyone Can Whistle

Lauren J. Resnick, Tracy Cole & Essence Liburd

The wave of federal legislation continues to provide significant financial incentives and protections to whistleblowers for reporting corporate misconduct to law enforcement. And the wave shows no signs of diminishing in 2013.

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