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S&C Memos

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FMI v. Argus Leader Media — Supreme Court Broadens Scope of FOIA Exemption: Court Holds That, Under FOIA, the Federal Government May Not Disclose Commercial Information That a Corporation Has Kept Private and Provided to the Government Under an Assurance of Privacy Sullivan & Cromwell LLP - June 25, 2019
Treasury and IRS Release Final and Proposed Regulations on the GILTI and Subpart F Treatment of Domestic Partnerships: A Fundamental Change – Domestic Partnerships Will Be Treated as Aggregates for Many GILTI and Subpart F Purposes Sullivan & Cromwell LLP - June 24, 2019
Delaware Supreme Court Reverses Dismissal of Bad Faith Claim Against Directors: The Court Finds Bad Faith Adequately Pled by Allegations That Company Had No Board Level System for Monitoring or Reporting on Food Safety Issues Sullivan & Cromwell LLP - June 20, 2019
Ninth Circuit Reaffirms Validity of Treasury Regulations on Cost-Sharing Arrangements: After New Judge Joins the Panel, the Ninth Circuit Again Reverses the Tax Court Decision in Altera Sullivan & Cromwell LLP - June 20, 2019

Articles

Articles

Frank Aquila, Melissa Sawyer and Ashlyann Harrison Co-Author Article on Carve-Out Transactions for Practical Law May 30, 2019
Kathleen McArthur and Aisling O'Shea Publish Article in Anti-Corruption Report May 6, 2019
Melissa Sawyer, Lauren Boehmke and Nathaniel Ludewig Co-Author Article on Trends in Shareholder Activism April 26, 2019
Ann-Elizabeth Ostrager Authors Article on SEC Extraterritorial Reach in New York Law Journal March 29, 2019