Rethinking the Rule 68 'Offer of Judgment'
September 27, 2006
With the ever-increasing costs of litigation, litigants often take steps to try and control these expenditures. Settling cases early, while not always an attractive option, is nonetheless one way to control these costs. Limiting recovery of attorneys' fees is obviously an approach that may lead to a settlement. Along these lines, defendants, particularly in civil rights cases, have turned to the 'offer of judgment' provision set forth in Rule 68 of the Federal Rules of Civil Procedure.
Federal Tax Incentives for Small Business
September 27, 2006
The federal tax code targets small businesses with a social conscience in an effort to encourage compliance with federal disabilities rights laws. There are tax credits and deductions that promote the employment of, and accessibility for, disabled persons. It is through these tax incentives that small businesses are permitted to defray certain costs associated with: 1) the employment of persons with disabilities; and 2) the provision of accessibility to public accommodations for persons with disabilities. Irrespective of whether a small business is an independent business, a distributorship, or part of a franchise system, it cannot afford to ignore the tangible social and economic benefits these tax incentives provide.
Retaliation Under Title VII
September 27, 2006
What types of employer conduct can constitute retaliation under Title VII? The answer to that question has changed significantly with a recent U.S. Supreme Court decision.
DOJ Reviewing Guidelines
September 27, 2006
During a Senate Judiciary Commit-tee hearing on Sept. 12, a top U.S. Department of Justice official acknowledged that the so-called Thompson Memo on the attorney-client privilege in corporate investigations has ignited complaints across the legal and business landscapes, but he vigorously defended the current policy as a sound one.
Compensation Committees
September 27, 2006
The issue of nonprofit executive compensation has not left the news in recent months. The Internal Revenue Service's 'soft-contact' initiative, which began in June 2004, is nearing completion. Although the final results are not in, the numbers are impressive.
Perspectives on Compliance Programs
September 27, 2006
The crimes at Enron may have been different in degree and even in kind than at other institutions. But those who write off Enron as an anomaly, with no lessons to offer corporate America, are wearing rose-colored glasses.
Option Backdating
September 27, 2006
This is not an easy time to be in the general counsel's office of a public company. The investigations into stock options backdating tend to reach into various parts of the organization, often simultaneously. Some practical rules of the road are in order, to allow the general counsel's office to spot and address the relevant issues in an appropriate, cost-effective manner.
