Age Discrimination in Employment
August 25, 2009
Age Discrimination is once again in the news after a recent ruling by the U.S. Supreme Court on an Age Discrimination Employment Act (ADEA) claim. And why not? In the last ten years, age discrimination claims have risen 61% to over 24,000 claims in 2008, according to Equal Employment Opportunity Commission.
Proposed Changes to Disclosure Rules
August 25, 2009
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.
Tax Issues for Real Estate Leasing By Tax-Exempt Organizations
August 25, 2009
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.
Health Care Laws for the Real Estate Lawyer
August 25, 2009
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.
In the Spotlight: Remediation Provisions in the Era of Deed Restrictions
August 25, 2009
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.
Where's the Door?
August 25, 2009
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.
Federal Courts Adopt Narrow Constructions of Sarbanes-Oxley Legislation
August 25, 2009
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").
The Perils of Immunity in the Era of Globalization
August 25, 2009
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.
Rule 502
August 25, 2009
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.