Sullivan & Cromwell LLP - January 13, 2021
Publications (3243)
HIDEshow GROUPSullivan & Cromwell LLP - January 13, 2021
January 11, 2021
January 8, 2021
Sullivan & Cromwell LLP - January 5, 2021
Sullivan & Cromwell LLP - December 29, 2020
Sullivan & Cromwell LLP - December 28, 2020
Sullivan & Cromwell LLP - December 23, 2020
Sullivan & Cromwell LLP - December 22, 2020
Sullivan & Cromwell LLP - December 22, 2020
Sullivan & Cromwell LLP - December 21, 2020
Sullivan & Cromwell LLP - December 21, 2020
Sullivan & Cromwell LLP - December 21, 2020
Sullivan & Cromwell LLP - December 20, 2020
Sullivan & Cromwell LLP - December 18, 2020
Sullivan & Cromwell LLP - December 17, 2020
Sullivan & Cromwell LLP - December 16, 2020
Sullivan & Cromwell LLP - December 14, 2020
Sullivan & Cromwell LLP - December 14, 2020
Sullivan & Cromwell LLP - December 9, 2020
December 8, 2020
Sullivan & Cromwell LLP - December 3, 2020
SEC Also Proposes to Simplify and Modernize the Framework for Compensatory Offerings.
Sullivan & Cromwell LLP - December 3, 2020
Sullivan & Cromwell LLP - December 2, 2020
Sullivan & Cromwell LLP - December 1, 2020
Sullivan & Cromwell LLP - December 1, 2020
Sullivan & Cromwell LLP - November 23, 2020
Sullivan & Cromwell LLP - November 19, 2020
November 19, 2020
November 17, 2020
Sullivan & Cromwell LLP - November 9, 2020
November 6, 2020
Sullivan & Cromwell LLP - November 4, 2020
Sullivan & Cromwell LLP - November 3, 2020
Sullivan & Cromwell LLP - October 29, 2020
Sullivan & Cromwell LLP - October 12, 2020
Sullivan & Cromwell LLP - October 1, 2020
Sullivan & Cromwell LLP - October 1, 2020
Sullivan & Cromwell LLP - September 30, 2020
Sullivan & Cromwell LLP - September 29, 2020
September 29, 2020
Sullivan & Cromwell LLP - September 28, 2020
Sullivan & Cromwell LLP - September 28, 2020
Sullivan & Cromwell LLP - September 25, 2020
Sullivan & Cromwell LLP - September 24, 2020
Sullivan & Cromwell LLP - September 23, 2020
Sullivan & Cromwell LLP - September 21, 2020
Sullivan & Cromwell LLP - September 21, 2020
Sullivan & Cromwell LLP - September 17, 2020
September 14, 2020
Sullivan & Cromwell LLP - September 11, 2020
Sullivan & Cromwell LLP - September 11, 2020
September 11, 2020
Sullivan & Cromwell LLP - September 9, 2020
Sullivan & Cromwell LLP - September 4, 2020
Sullivan & Cromwell LLP - August 31, 2020
Sullivan & Cromwell LLP - August 31, 2020
Sullivan & Cromwell LLP - August 27, 2020
August 21, 2020
Sullivan & Cromwell LLP - August 17, 2020
Sullivan & Cromwell LLP - August 14, 2020
Sullivan & Cromwell LLP - August 13, 2020
Sullivan & Cromwell LLP - August 12, 2020
Sullivan & Cromwell LLP - August 12, 2020
Sullivan & Cromwell LLP - August 6, 2020
Sullivan & Cromwell LLP - August 6, 2020
Sullivan & Cromwell LLP - July 31, 2020
Sullivan & Cromwell LLP - July 28, 2020
Sullivan & Cromwell LLP - July 28, 2020
Sullivan & Cromwell LLP - July 27, 2020
Sullivan & Cromwell LLP - July 23, 2020
Sullivan & Cromwell LLP - July 22, 2020
Sullivan & Cromwell LLP - July 22, 2020
Sullivan & Cromwell LLP - July 22, 2020
Sullivan & Cromwell LLP - July 17, 2020
Sullivan & Cromwell LLP - July 15, 2020
Sullivan & Cromwell LLP - July 9, 2020
Sullivan & Cromwell LLP - July 8, 2020
Sullivan & Cromwell LLP - July 7, 2020
Sullivan & Cromwell LLP - July 2, 2020
On June 30, 2020, the Antitrust Division of the U.S. Department of Justice and the Federal Trade Commission jointly issued final Vertical Merger Guidelines outlining considerations relevant to application of the antitrust laws to transactions combining assets at different levels of a supply chain. This guidance will apply to any transaction not strictly confined to combining assets at the same level of a supply chain.
Sullivan & Cromwell LLP - July 2, 2020
Sullivan & Cromwell LLP - July 1, 2020
Sullivan & Cromwell LLP - July 1, 2020
Sullivan & Cromwell LLP - June 29, 2020
Sullivan & Cromwell LLP - June 27, 2020
Sullivan & Cromwell LLP - June 26, 2020
Sullivan & Cromwell LLP - June 26, 2020
Sullivan & Cromwell LLP - June 26, 2020
Sullivan & Cromwell LLP - June 25, 2020
Sullivan & Cromwell LLP - June 18, 2020
Sullivan & Cromwell LLP - June 6, 2020
Sullivan & Cromwell LLP - June 5, 2020
Sullivan & Cromwell LLP - December 31, 2020
Sullivan & Cromwell LLP - June 2, 2020
Sullivan & Cromwell LLP - May 29, 2020
Sullivan & Cromwell LLP - May 28, 2020
Sullivan & Cromwell LLP - May 21, 2020
Sullivan & Cromwell LLP - May 21, 2020
Sullivan & Cromwell LLP - May 11, 2020
Sullivan & Cromwell LLP - May 4, 2020
Sullivan & Cromwell LLP - May 1, 2020
Sullivan & Cromwell LLP - April 30, 2020
Sullivan & Cromwell LLP - April 29, 2020
April 27, 2020
April 27, 2020
Sullivan & Cromwell LLP - April 23, 2020
Sullivan & Cromwell LLP - April 23, 2020
Sullivan & Cromwell LLP - April 22, 2020
Sullivan & Cromwell LLP - April 21, 2020
Sullivan & Cromwell LLP - April 21, 2020
Sullivan & Cromwell LLP - April 21, 2020
Sullivan & Cromwell LLP - April 15, 2020
Sullivan & Cromwell LLP - April 14, 2020
Sullivan & Cromwell LLP - April 14, 2020
Sullivan & Cromwell LLP - April 13, 2020
Sullivan & Cromwell LLP - April 13, 2020
Sullivan & Cromwell LLP - April 13, 2020
Sullivan & Cromwell LLP - April 10, 2020
Sullivan & Cromwell LLP - April 9, 2020
Sullivan & Cromwell LLP - April 9, 2020
Sullivan & Cromwell LLP - April 3, 2020
Sullivan & Cromwell LLP - March 30, 2020
Sullivan & Cromwell LLP - March 30, 2020
Sullivan & Cromwell LLP - March 29, 2020
Sullivan & Cromwell LLP - March 29, 2020
Sullivan & Cromwell LLP - March 27, 2020
Sullivan & Cromwell LLP - March 27, 2020
Sullivan & Cromwell LLP - March 27, 2020
Sullivan & Cromwell LLP - March 26, 2020
Sullivan & Cromwell LLP - March 26, 2020
Sullivan & Cromwell LLP - March 25, 2020
Sullivan & Cromwell LLP - March 25, 2020
Sullivan & Cromwell LLP - March 24, 2020
Sullivan & Cromwell LLP - March 23, 2020
Sullivan & Cromwell LLP - March 21, 2020
Sullivan & Cromwell LLP - March 20, 2020
Sullivan & Cromwell LLP - March 20, 2020
Sullivan & Cromwell LLP - March 20, 2020
Sullivan & Cromwell LLP - March 19, 2020
Sullivan & Cromwell LLP - March 19, 2020
Sullivan & Cromwell LLP - March 19, 2020
Sullivan & Cromwell LLP - March 18, 2020
Sullivan & Cromwell LLP - March 18, 2020
Sullivan & Cromwell LLP - March 18, 2020
Sullivan & Cromwell LLP - March 17, 2020
Sullivan & Cromwell LLP - March 17, 2020
Sullivan & Cromwell LLP - March 12, 2020
Sullivan & Cromwell LLP - March 10, 2020
Sullivan & Cromwell LLP - March 9, 2020
Sullivan & Cromwell LLP - February 28, 2020
Sullivan & Cromwell LLP - February 25, 2020
Sullivan & Cromwell LLP - February 19, 2020
Sullivan & Cromwell LLP - February 13, 2020
Sullivan & Cromwell LLP - February 13, 2020
Sullivan & Cromwell LLP - February 12, 2020
Sullivan & Cromwell LLP - February 6, 2020
Sullivan & Cromwell LLP - February 5, 2020
Sullivan & Cromwell LLP - January 31, 2020
Sullivan & Cromwell LLP - January 31, 2020
Sullivan & Cromwell LLP - January 28, 2020
Sullivan & Cromwell LLP - January 21, 2020
Sullivan & Cromwell LLP - January 17, 2020
Sullivan & Cromwell LLP - January 16, 2020
Sullivan & Cromwell LLP - January 16, 2020
Sullivan & Cromwell LLP - January 14, 2020
Sullivan & Cromwell LLP - January 12, 2020
Sullivan & Cromwell LLP - January 10, 2020
January 7, 2020
Sullivan & Cromwell LLP - January 7, 2020
Sullivan & Cromwell LLP - January 7, 2020
Sullivan & Cromwell LLP - January 6, 2020
Sullivan & Cromwell LLP - January 6, 2020
Sullivan & Cromwell LLP - January 2, 2020
Sullivan & Cromwell LLP - December 30, 2019
Sullivan & Cromwell LLP - December 27, 2019
Sullivan & Cromwell LLP - December 20, 2019
Sullivan & Cromwell LLP - December 16, 2019
Sullivan & Cromwell LLP - December 12, 2019
Sullivan & Cromwell LLP - December 10, 2019
Sullivan & Cromwell LLP - December 9, 2019
Sullivan & Cromwell LLP - December 6, 2019
Sullivan & Cromwell LLP - December 4, 2019
Sullivan & Cromwell LLP - December 2, 2019
Sullivan & Cromwell LLP - December 2, 2019
November 26, 2019
Sullivan & Cromwell LLP - November 15, 2019
Sullivan & Cromwell LLP - November 6, 2019
Sullivan & Cromwell LLP - October 25, 2019
Sullivan & Cromwell LLP - October 24, 2019
Discourages No-Action Requests Based on Overly Technical Readings of Shareholder Proof of Ownership Letter Requirements
Sullivan & Cromwell LLP - October 21, 2019
Sullivan & Cromwell LLP - October 18, 2019
Sullivan & Cromwell LLP - October 10, 2019
Sullivan & Cromwell LLP - October 10, 2019
Sullivan & Cromwell LLP - October 8, 2019
Sullivan & Cromwell LLP - October 7, 2019
Sullivan & Cromwell LLP - October 7, 2019
Sullivan & Cromwell LLP - October 4, 2019
Sullivan & Cromwell LLP - September 30, 2019
Sullivan & Cromwell LLP - September 27, 2019
September 26, 2019
Sullivan & Cromwell LLP - September 24, 2019
Sullivan & Cromwell LLP - September 19, 2019
Sullivan & Cromwell LLP - September 12, 2019
September 3, 2019
Sullivan & Cromwell LLP - August 22, 2019
August 22, 2019
Sullivan & Cromwell LLP - August 21, 2019
Sullivan & Cromwell LLP - August 20, 2019
Sullivan & Cromwell LLP - August 7, 2019
Sullivan & Cromwell LLP - July 26, 2019
Sullivan & Cromwell LLP - July 25, 2019
Sullivan & Cromwell LLP - July 18, 2019
Sullivan & Cromwell LLP - July 15, 2019
Sullivan & Cromwell LLP - July 12, 2019
Sullivan & Cromwell LLP - July 12, 2019
Sullivan & Cromwell LLP - July 10, 2019
Sullivan & Cromwell LLP - July 9, 2019
Sullivan & Cromwell LLP - July 8, 2019
Sullivan & Cromwell LLP - July 5, 2019
Sullivan & Cromwell LLP - July 3, 2019
Sullivan & Cromwell LLP - July 1, 2019
Sullivan & Cromwell LLP - July 1, 2019
Sullivan & Cromwell LLP - July 1, 2019
New York Federal Court Holds That New York State’s Recently Adopted Ban on Pre-Dispute Agreements To Arbitrate Claims of Sexual Harassment Is Unenforceable as to Those Agreements Covered by the Federal Arbitration Act.
July 1, 2019
Sullivan & Cromwell LLP - June 28, 2019
Sullivan & Cromwell LLP - June 26, 2019
Sullivan & Cromwell LLP - June 26, 2019
Sullivan & Cromwell LLP - June 25, 2019
Sullivan & Cromwell LLP - June 17, 2019
Sullivan & Cromwell LLP - June 17, 2019
Sullivan & Cromwell LLP - June 14, 2019
Supreme Court Unanimously Holds That Title VII’s Pre-Suit Administrative Charge Requirement Is Not Jurisdictional and Can Be Waived If Employers Do Not Timely Object.
June 4, 2019
Sullivan & Cromwell LLP - May 30, 2019
Sullivan & Cromwell LLP - May 10, 2019
Sullivan & Cromwell LLP - May 8, 2019
Sullivan & Cromwell LLP - May 3, 2019
Sullivan & Cromwell LLP - May 1, 2019
Sullivan & Cromwell LLP - April 29, 2019
Sullivan & Cromwell LLP - April 26, 2019
DOL Proposes New Joint-Employer Rule: U.S. Department of Labor Proposes Significant Revision to Test for Determining Joint-Employer Status Under the FLSA
Sullivan & Cromwell LLP - April 25, 2019
U.S. Department of Labor Proposes Significant Revision to Test for Determining Joint-Employer Status Under the FLSA
April 26, 2019
Sullivan & Cromwell LLP - April 24, 2019
Sullivan & Cromwell LLP - April 23, 2019
Sullivan & Cromwell LLP - April 18, 2019
Sullivan & Cromwell LLP - April 15, 2019
Sullivan & Cromwell LLP - April 15, 2019
Sullivan & Cromwell LLP - April 8, 2019
Sullivan & Cromwell LLP - March 25, 2019
Sullivan & Cromwell LLP - March 22, 2019
Sullivan & Cromwell LLP - March 21, 2019
Review and Analysis of 2018 U.S. Shareholder Activism
Sullivan & Cromwell LLP - March 14, 2019
Sullivan & Cromwell LLP - March 14, 2019
Sullivan & Cromwell LLP - March 11, 2019
Decision Reinstates Employer Requirement to Submit EEO-1 Forms With Pay Data Information by Gender, Race and Ethnicity
March 8, 2019
Sullivan & Cromwell LLP - March 1, 2019
Sullivan & Cromwell LLP - February 27, 2019
Sullivan & Cromwell LLP - February 27, 2019
Sullivan & Cromwell LLP - February 22, 2019
Sullivan & Cromwell LLP - February 21, 2019
Sullivan & Cromwell LLP - February 15, 2019
Court to Consider Whether Title VII’s Administrative Exhaustion Requirement Is Waivable
January 22, 2019
Sullivan & Cromwell LLP - January 18, 2019
Sullivan & Cromwell LLP - January 17, 2019
Sullivan & Cromwell LLP - January 15, 2019
Sullivan & Cromwell LLP - January 10, 2019
Sullivan & Cromwell LLP - December 27, 2018
Sullivan & Cromwell LLP - December 27, 2018
Sullivan & Cromwell LLP - December 21, 2018
Sullivan & Cromwell LLP - December 20, 2018
Sullivan & Cromwell LLP - December 20, 2018
Sullivan & Cromwell LLP - December 19, 2018
Sullivan & Cromwell LLP - December 10, 2018
Sullivan & Cromwell LLP - November 30, 2018
Sullivan & Cromwell LLP - November 28, 2018
Sullivan & Cromwell LLP - November 27, 2018
Sullivan & Cromwell LLP - November 26, 2018
Sullivan & Cromwell LLP - November 21, 2018
Sullivan & Cromwell LLP - November 15, 2018
November 7, 2018
Sullivan & Cromwell LLP - November 5, 2018
Sullivan & Cromwell LLP - October 31, 2018
Sullivan & Cromwell LLP - October 25, 2018
Continues to Encourage Board of Director Involvement in the “Ordinary Business” and “Economic Relevance” Exclusions and Provides Examples of Useful Factors from 2018 Proxy Season
Opens Door for “Ordinary Business” and “Micromanagement” Exclusions for Proposals Addressing Executive Compensation
Sullivan & Cromwell LLP - October 25, 2018
Sullivan & Cromwell LLP - October 22, 2018
Sullivan & Cromwell LLP - October 22, 2018
Comment Period for the ISS Benchmark Policy Opens, With No Proposed Action on Some of the Most Controversial Topics Covered by the 2019 Survey
“Commonsense Principles 2.0” Aim to Combat Unhealthy Short-Termism
Sullivan & Cromwell LLP - October 22, 2018
Sullivan & Cromwell LLP - October 18, 2018
Sullivan & Cromwell LLP - October 17, 2018
Law Requires “Cooperative Dialogue” Between Employers and Employees and Documentation of Final Determinations
October 16, 2018
Sullivan & Cromwell LLP - October 12, 2018
Revised Materials Clarify That Training Deadline Is October 9, 2019 – Not January 1, 2019 as Previously Stated
October 10, 2018
Sullivan & Cromwell LLP - October 9, 2018
Sullivan & Cromwell LLP - October 5, 2018
Sullivan & Cromwell LLP - October 4, 2018
Sullivan & Cromwell LLP - October 4, 2018
Sullivan & Cromwell LLP - October 3, 2018
Sullivan & Cromwell LLP - October 3, 2018
Sullivan & Cromwell LLP - October 1, 2018
Sullivan & Cromwell LLP - September 20, 2018
Sullivan & Cromwell LLP - September 19, 2018
Employers Must Adopt New Policy by October 9, 2018 and Provide Training by January 1, 2019
September 19, 2018
Law Unlikely to Significantly Alter Status Quo
September 13, 2018
Sullivan & Cromwell LLP - September 7, 2018
Sullivan & Cromwell LLP - September 4, 2018
Sullivan & Cromwell LLP - August 31, 2018
Sullivan & Cromwell LLP - August 24, 2018
Sullivan & Cromwell LLP - August 8, 2018
Sullivan & Cromwell LLP - August 7, 2018
Sullivan & Cromwell LLP - August 3, 2018
Sullivan & Cromwell LLP - July 31, 2018
Sullivan & Cromwell LLP - July 30, 2018
Sullivan & Cromwell LLP - July 30, 2018
Sullivan & Cromwell LLP - July 23, 2018
Amendment to Rule 701 Increases from $5 Million to $10 Million the Annual Threshold at Which Private Companies Must Provide Additional Disclosure for Securities Offered and Sold Pursuant to Compensatory Arrangements; SEC Solicits Comments on Further Ways to Modernize Rule 701 and Form S-8
Sullivan & Cromwell LLP - July 20, 2018
$30 Million Award Is Largest Ever; and Award to an Overseas Whistleblower Is the First of Its Kind
July 17, 2018
Sullivan & Cromwell LLP - July 17, 2018
Sullivan & Cromwell LLP - July 16, 2018
Sullivan & Cromwell LLP - July 13, 2018
Change in Landscape for Environmental/Social/Political Proposals—More Withdrawn Following Engagement; Those Going to a Vote Receive Higher Support and Pass More Frequently
Governance Proposals Receive Lower Support and Pass Less Frequently, Principally Due to Fewer Proxy Access Proposals Going to a Vote
Non-Responsiveness to a Prior Shareholder Vote Remains Most Common Basis for Low Director Support Levels in Uncontested Elections
Say-on-Pay Results Generally Remain Strong and Highlight Continued Importance of ISS Pay-for-Performance Model
Sullivan & Cromwell LLP - July 12, 2018
Sullivan & Cromwell LLP - July 11, 2018
Sullivan & Cromwell LLP - July 10, 2018
Sullivan & Cromwell LLP - July 10, 2018
Sullivan & Cromwell LLP - July 5, 2018
Sullivan & Cromwell LLP - July 2, 2018
Sullivan & Cromwell LLP - June 28, 2018
Sullivan & Cromwell LLP - June 27, 2018
Sullivan & Cromwell LLP - June 18, 2018
Sullivan & Cromwell LLP - June 18, 2018
Sullivan & Cromwell LLP - June 14, 2018
Sullivan & Cromwell LLP - June 5, 2018
Sullivan & Cromwell LLP - May 29, 2018
Sullivan & Cromwell LLP - May 24, 2018
U.S. Supreme Court Holds That Class-Action Waivers in Employment Arbitration Agreements Are Enforceable Under Federal Law.
May 23, 2018
Sullivan & Cromwell LLP - May 23, 2018
Sullivan & Cromwell LLP - May 10, 2018
Sullivan & Cromwell LLP - May 9, 2018
Sullivan & Cromwell LLP - April 26, 2018
Sullivan & Cromwell LLP - April 25, 2018
Sullivan & Cromwell LLP - April 25, 2018
Sullivan & Cromwell LLP - April 24, 2018
New Legal Requirements Include Prohibiting Non-Disclosure Clauses Unless It Is the “Complainant’s Preference,” and Barring Pre-Dispute Arbitration Clauses for Sexual Harassment Claims.
April 23, 2018
Sullivan & Cromwell LLP - April 19, 2018
Sullivan & Cromwell LLP - April 18, 2018
Sullivan & Cromwell LLP - April 17, 2018
Sullivan & Cromwell LLP - April 13, 2018
“Extraordinary Circumstances” Justify Consideration of the Appeal After 2017 Remand to the NLRB
April 12, 2018
Sullivan & Cromwell LLP - April 5, 2018
Sullivan & Cromwell LLP - March 29, 2018
Sullivan & Cromwell LLP - March 27, 2018
Sullivan & Cromwell LLP - March 26, 2018
Sullivan & Cromwell LLP - March 22, 2018
Sullivan & Cromwell LLP - March 21, 2018
Sullivan & Cromwell LLP - March 19, 2018
Sullivan & Cromwell LLP - March 18, 2018
Bill Also Requires Court Approval of Sexual Harassment Settlement Agreements with Confidentiality Provisions
March 15, 2018
Sullivan & Cromwell LLP - March 12, 2018
Sullivan & Cromwell LLP - March 5, 2018
NLRB Compelled to Vacate December 2017 Decision That Overturned Browning-Ferris; NLRB Inspector General Found that Board Member William Emanuel Should Not Have Cast a Vote
February 27, 2018
Decision Overturns Second Circuit Precedent and Deepens Circuit Split on the Issue
February 27, 2018
Sullivan & Cromwell LLP - February 27, 2018
Sullivan & Cromwell LLP - February 25, 2018
Sullivan & Cromwell LLP - February 23, 2018
Sullivan & Cromwell LLP - February 16, 2018
Sullivan & Cromwell LLP - February 13, 2018
Sullivan & Cromwell LLP - February 12, 2018
February 12, 2018
Sullivan & Cromwell LLP - February 7, 2018
Sullivan & Cromwell LLP - January 31, 2018
Sullivan & Cromwell LLP - January 29, 2018
Sullivan & Cromwell LLP - January 26, 2018
Sullivan & Cromwell LLP - January 22, 2018
In an article published in the Tax Journal, Don Korb and Andy Solomon discuss how tax reform was passed, and lay out the most significant changes of the Tax Cuts and Jobs Act.
January 12, 2018
DOL Rejects Restrictive Six-Factor Test and Announces That It Will Adopt the “Primary Beneficiary” Test Favored by the Federal Circuit Courts
January 9, 2018
Sullivan & Cromwell LLP - January 8, 2018
Sullivan & Cromwell LLP - January 8, 2018
Sullivan & Cromwell LLP - January 2, 2018
Sullivan & Cromwell LLP - December 28, 2017
Sullivan & Cromwell LLP - December 28, 2017
Sullivan & Cromwell LLP - December 22, 2017
Sullivan & Cromwell LLP - December 21, 2017
Sullivan & Cromwell LLP - December 21, 2017
Sullivan & Cromwell LLP - December 20, 2017
December 20, 2017
Sullivan & Cromwell LLP - December 19, 2017
Republican Majority Overturned Precedents that Had Been Roundly Criticized by Employers
December 19, 2017
Employers Must Provide Employees up to Eight Weeks of Paid Family Leave
December 13, 2017
Court’s Decision to Deny Cert in Evans v. Georgia Regional Hospital Currently Leaves Seventh Circuit Split from All Other Circuits
December 12, 2017
Sullivan & Cromwell LLP - December 7, 2017
Late in the evening on December 1, the Senate passed their tax bill on a final vote of 51 to 49. Each Republican other than Senator Bob Corker (Tennessee) voted in favor of the bill, and each Democrat voted against the bill. The next step in the legislative process will be to reconcile this bill with the version passed by the House on November 16, which differs from the Senate bill in a number of significant ways. Both chambers are expected to vote this week to go to a conference committee to work out a final bill.
December 6, 2017
Court Considering Whether Dodd-Frank Act’s Anti-Retaliation Provision Protects Internal Whistleblowers as Well as Those Who Report to the SEC
December 5, 2017
In an article published in the Tax Journal, Don Korb and Andy Solomon discuss the rapid progress of the Republican tax reform effort, and assert that the stated goal of bill passage by Christmas is well within reach.
November 30, 2017
Sullivan & Cromwell LLP - November 30, 2017
On November 28, the Senate Budget Committee voted 12 to 11 to approve the Senate tax reform bill. Despite concerns that Republican Senators Bob Corker (Tenn.) and Ron Johnson (Wis.) might vote against the bill, every Republican on the Committee, including Senators Corker and Johnson, voted to approve the bill, while each Democrat voted against the bill.
November 28, 2017
Sullivan & Cromwell LLP - November 27, 2017
Sullivan & Cromwell LLP - November 22, 2017
Sullivan & Cromwell LLP - November 20, 2017
The Senate Finance Committee approved its version of the Tax Cuts and Jobs Act, passing the measure on a party-line vote. The final version of the bill that passed included an amendment from the Finance Committee Chairman, Senator Orrin Hatch, that included a few notable changes.
November 17, 2017
Sullivan & Cromwell LLP - November 17, 2017
Last night, the Joint Committee on Taxation published amendments to the Senate’s proposal on tax reform. Consistent with the JCT’s release last week, this release was in the form of a description of the “Chairman’s Modification to the Chairman’s Mark of the Tax Cuts and Jobs Act.” See Sullivan & Cromwell LLP’s November 10, 2017 memorandum on the Senate proposal released last week.
November 15, 2017
Sullivan & Cromwell LLP - November 10, 2017
U.S. Department of Labor Asks Fifth Circuit to Hold Appeal in Abeyance Pending New Rulemaking
District Court Considers Contempt Finding for Lawsuit Seeking to Enforce Enjoined Prior Regulations
November 9, 2017
On November 2, 2017, the House of Representatives Ways and Means Committee released the first draft of its tax reform bill (the “Proposed Bill”). The Proposed Bill would make significant changes to the taxation of deferred compensation and would revise and increase the limitations on payments to highly compensated employees. However, other discussed changes to qualified plans such as “Rothification” or lowered limits on qualified plan contributions were not included.
November 3, 2017
On November 2, 2017, Republicans in the House of Representatives unveiled the long-anticipated first draft of their tax reform bill, the “Tax Cuts and Jobs Act.” The draft bill includes provisions which would impact the taxation of life insurance companies and property and casualty insurance companies, and contains a proposal that could affect reinsurance transactions with foreign affiliates. Some important features of the draft legislation which are relevant to insurance companies are outlined in the attached memorandum.
November 3, 2017
Sullivan & Cromwell LLP - November 3, 2017
Sullivan & Cromwell LLP - November 2, 2017
Sullivan & Cromwell LLP - November 2, 2017
Earlier today, Republicans in the House of Representatives unveiled the long-anticipated first draft of their tax reform bill. For the most part, the draft bill is consistent with the broad policy goals provided in the framework released by the “Big Six” on September 27, 2017. However, the language released earlier today provides some detail in a few areas that had previously been left open and diverges from the proposals in the framework in several key respects. Most of the proposed changes would become effective for years after 2017.
November 2, 2017
Sullivan & Cromwell LLP - October 30, 2017
Sullivan & Cromwell LLP - October 27, 2017
The framework for tax reform released by the “Big Six” includes “rules to protect the U.S. tax base by taxing at a reduced rate and on a global basis the foreign profits of U.S. multinational corporations.” This passage suggests that the eventual tax reform plan may include some sort of “global minimum tax”—an anti-avoidance measure under which all or targeted types of income of U.S. multinational corporations are taxed at a rate no lower than a designated floor rate. Although some have expressed concerns about such a plan, a global minimum tax represents a potential middle-ground between worldwide and territorial taxation systems, and has garnered some bipartisan support over the years.
October 25, 2017
Sullivan & Cromwell LLP - October 25, 2017
Sullivan & Cromwell LLP - October 24, 2017
Sullivan & Cromwell LLP - October 19, 2017
Sullivan & Cromwell LLP - October 13, 2017
Sullivan & Cromwell LLP - October 13, 2017
Job Applicant and Employer Fact Sheets Also Published
October 12, 2017
Court Considering Whether Employee Arbitration Agreements with Class-Action Waivers Violate the National Labor Relations Act
October 6, 2017
On April 21, 2017, President Trump signed Executive Order 13789, authorizing the Treasury Department to determine if any significant tax regulations issued on or after January 1, 2016 should be altered or eliminated. On July 7, 2017, the IRS published Notice 2017-38, which identified certain regulations as targets for possible rescission or modification. On October 4, 2017, the Treasury Department released a report outlining certain actions that it believes would reduce the burden of certain regulations identified in the Notice. These actions include withdrawing some regulations completely, possibly revoking others in part, and possibly substantially revising others.
October 4, 2017
Sullivan & Cromwell LLP - September 27, 2017
Sullivan & Cromwell LLP - September 22, 2017
Sullivan & Cromwell LLP - September 18, 2017
Sullivan & Cromwell LLP - September 18, 2017
Sullivan & Cromwell LLP - September 15, 2017
In our April post on Passthrough Taxation, we discussed the broad policy proposals from President Trump and Congressional Republicans as they relate to the taxation of passthrough entities. Although the concept of a 25% tax on passthrough entities was available at the time, few details had been discussed or released. In a recent speech at the Delivering Alpha conference in New York, Treasury Secretary Mnuchin provided the first of any such details that have been made available by any of the “Big Six” or other members of the Trump Administration.
September 14, 2017
In an article written earlier this week and published in the Tax Journal, Don Korb and Andy Solomon examine the direction of tax reform and discuss some of the major hurdles going forward.
September 8, 2017
In August 29 Memorandum, OMB Announced Review and Immediate Stay of Rule That Would Have Required Employers to Submit Pay Data Information by Gender, Race and Ethnicity
September 5, 2017
Sullivan & Cromwell LLP - August 21, 2017
Sullivan & Cromwell LLP - August 18, 2017
Sullivan & Cromwell LLP - August 18, 2017
Sullivan & Cromwell LLP - August 14, 2017
Sullivan & Cromwell LLP - August 7, 2017
Sullivan & Cromwell LLP - August 7, 2017
Sullivan & Cromwell LLP - August 4, 2017
Sullivan & Cromwell LLP - August 3, 2017
Briefs Filed in Second Circuit’s Full-Panel Review of Zarda v. Altitude Express
August 1, 2017
Treasury Department and IRS released a notice this afternoon providing that the effective date of the documentation requirements within the Section 385 regulations will be delayed by one year, to January 1, 2019. Section 385 regulations were finalized last October, and are within the scope of the “midnight regulations” that are under review by the Treasury Department and IRS. Many industry groups have expressed concern that the original effective date of documentation requirements (January 1, 2018) would have been too soon, in light of the significant amount of time and cost to properly comply with the regulations.
July 28, 2017
Request for Information Suggests All Options Are on the Table Concerning Revisions to the Obama Administration’s 2016 Rules.
July 27, 2017
Sullivan & Cromwell LLP - July 24, 2017
Sullivan & Cromwell LLP - July 22, 2017
Sullivan & Cromwell LLP - July 21, 2017
In Gold v. New York Life Insurance Co., New York state court endorses reasoning of the Seventh Circuit decision currently on review by the Supreme Court in Epic Systems Corp. v. Lewis, No. 16-285.
July 18, 2017
Fewer Governance Proposals Come to a Vote, Led by Decline in Proxy Access Proposals, as More Companies Adopt Proxy Access Rather Than Submit to a Vote; Proposals to Remove Group Limits Fail
Climate Issues and Board Diversity Attract Increasing Support and Attention; Proposals on Independent Chair and Lobbying Remain Common, But Rarely Pass
Perceived Non-Responsiveness and Poor Attendance Remain Most Common Reasons for Low Director Support Levels in Uncontested Elections
Say-on-Pay Results Remain Strong, and Frequency Votes Solidify Dominance of Annual Say-on-Pay Votes
Sullivan & Cromwell LLP - July 17, 2017
As outlined in a previous post, President Trump issued Executive Order 13789 on April 21, 2017, which was designed to reduce tax regulatory burdens. The order instructed Treasury Secretary Mnuchin to review all “significant tax regulations” issued on or after January 1, 2016, and to submit proposals to alleviate the burdens created by those regulations. On July 7, 2017, the IRS published Notice 2017-38, which lists all the regulations identified for possible rescission or modification.
July 7, 2017
Sullivan & Cromwell LLP - July 5, 2017
Sullivan & Cromwell LLP - July 5, 2017
Decision May Resolve Circuit Split On Question of Whether Dodd-Frank Act Protects Internal Whistleblowers
June 30, 2017
Sullivan & Cromwell LLP - June 20, 2017
Government Argues that Employee Arbitration Agreements with Class-Action Waivers Are Enforceable
June 20, 2017
Sullivan & Cromwell LLP - June 9, 2017
Sullivan & Cromwell LLP - June 8, 2017
Sullivan & Cromwell LLP - June 6, 2017
Sullivan & Cromwell LLP - June 5, 2017
Sullivan & Cromwell LLP - May 31, 2017
Court Will Hear Zarda v. Altitude Express Appeal in September; May Become Second Federal Appellate Court to Protect Sexual Orientation Under Title VII
May 26, 2017
Senate Finance Committee Chairman Orrin Hatch has been expected to propose integrating the corporate and individual tax systems. Under his proposal, corporations would receive a deduction for any dividends distributed to shareholders, eliminating the two levels of tax on corporate income.
May 22, 2017
Sullivan & Cromwell LLP - May 22, 2017
Sullivan & Cromwell LLP - May 22, 2017
A recent executive order from the Trump Administration authorized the Treasury Department to review all significant tax regulations issued on or after January 1, 2016. The executive order instructed the Secretary of the Treasury to find any regulations that go against certain stated tax goals of the Administration such as fairness and simplicity, and to recommend actions to mitigate such burdens. Many believe that the anti-inversion regulations promulgated under Section 7874 and the anti-earnings stripping rules under Section 385 are potential targets under this order.
May 15, 2017
Sullivan & Cromwell LLP - May 15, 2017
Sullivan & Cromwell LLP - May 12, 2017
Sullivan & Cromwell LLP - May 11, 2017
Sullivan & Cromwell LLP - May 10, 2017
Under current law, earnings of foreign corporate subsidiaries of U.S. corporations are generally subject to U.S. taxation when the profits are actually or deemed to be “repatriated” to the United States (for example, the subsidiary pays a dividend to the U.S. parent). This has caused U.S. companies to keep an estimated $2.6 trillion of foreign earnings abroad, a problem which lawmakers have tried to solve in the past, for example, by instituting so-called “repatriation tax holidays.” To change our current system of international taxation—as congressional Republicans and the Trump Administration have both called for—any tax reform package will likely address foreign earnings abroad.
May 9, 2017
Sullivan & Cromwell LLP - May 9, 2017
In an article written earlier this week and published in the Tax Journal, Don Korb and Andy Solomon analyze the current state of tax reform efforts and the alternatives moving forward.
May 5, 2017
Sullivan & Cromwell LLP - May 5, 2017
Salary History Ban Becomes Effective October 31, 2017
May 5, 2017
Sullivan & Cromwell LLP - May 4, 2017
Proposals for tax reform include repeal of the estate tax, which introduces new questions for how assets will be transferred, either inter vivos or at death.
May 1, 2017
On April 27, 2017, the Senate confirmed R. Alexander Acosta to serve as the U.S. Secretary of Labor under President Donald Trump.
April 28, 2016
Proposals for tax reform raise a number of significant questions for the future and operation of passthrough entities such as limited partnerships, LLCs treated as partnerships, and S Corporations.
April 24, 2017
A significant drop in the headline rate for corporations has been proposed, but the tax corporations ultimately pay will depend on the corporate tax base.
April 21, 2017
Sullivan & Cromwell LLP - April 21, 2017
Amendment to the NYC Human Rights Law Makes It an Unlawful Discriminatory Practice for Employers to Ask Applicants to Disclose Salary History, but Employers May Consider Such Information if Volunteered by Candidate Without Prompting
April 20, 2017
A move from the current income tax regime to the proposed destination based cash-flow tax (DBCFT) could create significant dislocation and economic disruption.
April 20, 2017
Sullivan & Cromwell LLP - April 20, 2017
In an article published by Tax Journal in November 2016, Don Korb and Andy Solomon present the framework for U.S. tax reform following the 2016 election cycle.
April 19, 2017
Sullivan & Cromwell LLP - April 19, 2017
On April 4, Seventh Circuit Held in Hively v. Ivy Tech Community College of Indiana That Sexual Orientation Discrimination Is Prohibited Under Title VII; On March 27, in Christiansen v. Omnicom Group, Inc., Second Circuit Affirmed Contrary View, in Line With All Other Circuits to Consider the Question
April 19, 2017
One of the central features of the GOP’s Blueprint is a “border adjustable” tax that has raised questions from taxpayers, tax practitioners, academics and foreign sovereigns.
April 18, 2017
The GOP’s Blueprint proposes a fundamental change to the taxation of business income, where the tax base would be determined by the cash flow of a business, and not necessarily by its profits.
April 18, 2017
Immediate expensing of the cost for capital expenditures potentially simplifies the operation of a business, however, transition rules will impact the effect of this proposal.
April 18, 2017
Without deductibility of interest, as has been proposed, businesses will be forced to re-evaluate the structure of their capital and operations. There may be planning opportunities in advance of tax reform, however these opportunities will largely depend on the effect of transition rules.
April 18, 2017
In a recent article in Tax Notes (available here), Sullivan & Cromwell Tax Partner David Hariton argues that a border adjustment regime would create the need for as much complexity as the proposal would eliminate.
April 18, 2017
As discussed in our post on Border Adjustments (available here), some have argued that border adjustments would not actually hurt net importers and benefit net exporters, because of offsetting currency adjustments. In a recent article (available here), Kenneth Rogoff, a former chief economist of the IMF and a professor of economics and public policy at Harvard University, argued that currencies might not adjust as fully or as quickly as many predict they will.
April 18, 2017
In a recent publication in Tax Notes (available here), Sullivan & Cromwell Tax Partner David Hariton explains that there are three possible ways that the DBCFT could tax financial transactions.
April 18, 2017
Sullivan & Cromwell LLP - April 6, 2017
Supreme Court’s Decision in McLane v. EEOC Brings Standard of Review of EEOC Subpoenas in the Ninth Circuit in Line with All Other Circuits to Consider the Question.
April 3, 2017
The NLRB, in its controversial decision in Banner Health Systems, 362 NLRB No. 137 (June 26, 2015), disapproved of employers’ practice of directing employees to keep information related to internal investigations confidential.
March 30, 2017
Sullivan & Cromwell LLP - March 28, 2017
Sullivan & Cromwell LLP - March 22, 2017
Sullivan & Cromwell LLP - March 22, 2017
This memorandum highlights what we believe were the most significant legal developments and trends from 2016 affecting employers and the employment relationship. In 2016, the Securities and Exchange Commission (“SEC”) and the National Labor Relations Board (“NLRB”) continued their focus on workplace policies and whether those policies, in their view, inhibit whistleblower protections. The question of whether employers may require employees to agree to class action arbitration waivers also came to a head, with the Supreme Court accepting for argument in its 2017 Term three petitions on the question. We expect continued focus on these areas in 2017, as well as increased lawmaking at state and local levels in light of the Trump Administration’s stated priorities and proposed budget cuts at the federal level.
March 22, 2017
Sullivan & Cromwell LLP - March 17, 2017
Sullivan & Cromwell LLP - March 2, 2017
Sullivan & Cromwell LLP - February 23, 2017
Yesterday, President Trump issued an executive order (the “Executive Order”) setting forth seven “Core Principles” to serve as the basis for the Administration’s financial services regulatory policy. The Executive Order directs the Secretary of the Treasury to consult with the heads of other financial regulatory agencies to evaluate how existing laws, regulations and other aspects of the current financial regulatory framework promote or inhibit the Core Principles and what actions have been, and are being, taken to promote and support the Core Principles.
February 4, 2017
Sullivan & Cromwell LLP - February 1, 2017
Sullivan & Cromwell LLP - January 25, 2017
Sullivan & Cromwell LLP - January 23, 2017
Sullivan & Cromwell LLP - January 20, 2017
Sullivan & Cromwell LLP - January 19, 2017
Sullivan & Cromwell LLP - January 17, 2017
Sullivan & Cromwell LLP - January 12, 2017
Sullivan & Cromwell LLP - January 5, 2017
On December 28, 2016, the New York State Department of Labor issued notices of adoption of new rules, effective December 31, 2016, substantially increasing the minimum required weekly salary thresholds for qualification for the executive and administrative overtime exemptions. The rules are significant for New York employers because rules issued by the federal Department of Labor similarly increasing the salary thresholds nationwide have been enjoined by a federal court and are of uncertain prospects, in light of the incoming new Presidential administration.
January 5, 2017
Sullivan & Cromwell LLP - December 29, 2016
Sullivan & Cromwell LLP - December 23, 2016
Sullivan & Cromwell LLP - December 22, 2016
Sullivan & Cromwell LLP - December 22, 2016
Sullivan & Cromwell LLP - December 21, 2016
Sullivan & Cromwell LLP - December 16, 2016
Sullivan & Cromwell LLP - December 16, 2016
Sullivan & Cromwell LLP - December 13, 2016
On December 13, Bloomberg BNA’s Securities Regulation and Law Report published an article exploring Dodd-Frank anti-retaliation provisions, co-authored by Julia Jordan and Tracy Richelle High.
December 13, 2016
Sullivan & Cromwell LLP - December 8, 2016
Sullivan & Cromwell LLP - November 28, 2016
Sullivan & Cromwell LLP - November 28, 2016
On November 22, in Nevada v. U.S. Department of Labor, the United States District Court for the Eastern District of Texas issued a nationwide preliminary injunction preventing the Department of Labor from enforcing its new overtime rules, which were scheduled to go into effect on December 1.
November 29, 2016
Sullivan & Cromwell LLP - November 15, 2016
Sullivan & Cromwell LLP - November 15, 2016
Sullivan & Cromwell LLP - November 15, 2016
Sullivan & Cromwell LLP - November 3, 2016
Sullivan & Cromwell LLP - November 1, 2016
Sullivan & Cromwell LLP - October 27, 2016
Sullivan & Cromwell LLP - October 19, 2016
Sullivan & Cromwell LLP - October 19, 2016
Sullivan & Cromwell LLP - October 17, 2016
Sullivan & Cromwell LLP - October 17, 2016
Sullivan & Cromwell LLP - October 13, 2016
Sullivan & Cromwell LLP - October 14, 2016
Sullivan & Cromwell LLP - October 13, 2016
Sullivan & Cromwell LLP - October 13, 2016
Sullivan & Cromwell LLP - October 13, 2016
Sullivan & Cromwell LLP - October 4, 2016
Sullivan & Cromwell LLP - September 30, 2016
Sullivan & Cromwell LLP - September 26, 2016
Sullivan & Cromwell LLP - September 26, 2016
Sullivan & Cromwell LLP - September 22, 2016
Sullivan & Cromwell LLP - September 15, 2016
Sullivan & Cromwell LLP - September 14, 2016
Sullivan & Cromwell LLP - September 8, 2016
Sullivan & Cromwell LLP - September 2, 2016
Sullivan & Cromwell LLP - August 26, 2016
Sullivan & Cromwell LLP - August 26, 2016
Sullivan & Cromwell LLP - August 5, 2016
Sullivan & Cromwell LLP - August 4, 2016
Sullivan & Cromwell LLP - August 3, 2016
Sullivan & Cromwell LLP - July 22, 2016
Sullivan & Cromwell LLP - July 18, 2016
Sullivan & Cromwell LLP - 14 July 2016
Sullivan & Cromwell LLP - July 14, 2016
Sullivan & Cromwell LLP - July 11, 2016
Sullivan & Cromwell LLP - July 11, 2016
Sullivan & Cromwell LLP - July 7, 2016
Sullivan & Cromwell LLP - July 7, 2016
Sullivan & Cromwell LLP - July 5, 2016
Sullivan & Cromwell LLP - June 29, 2016
Sullivan & Cromwell LLP - June 24, 2016
Sullivan & Cromwell LLP - June 23, 2016
On June 20, Ms. High presented the paper “Statutory Restrictions on Employers’ Hiring Policies in New York City” at PLI’s Employment Discrimination Law & Litigation 2016.
June 20, 2016
On June 14, 2016, the Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP), which enforces anti-discrimination laws covering federal government contractors and subcontractors, issued a final rule (Rule) that significantly updates the agency’s existing guidelines on sex discrimination.
June 17, 2016
Sullivan & Cromwell LLP - June 15, 2016
Sullivan & Cromwell LLP - June 15, 2016
Sullivan & Cromwell LLP - June 13, 2016
Sullivan & Cromwell LLP - June 8, 2016
Sullivan & Cromwell LLP - June 3, 2016
Sullivan & Cromwell LLP - May 25, 2016
Sullivan & Cromwell LLP - May 24, 2016
Sullivan & Cromwell LLP - May 17, 2016
Sullivan & Cromwell LLP - May 16, 2016
Sullivan & Cromwell LLP - May 3, 2016
Largest Financial Institutions Face New Risk Management and Governance Requirements and Tiered Restrictions on Incentive Pay
Sullivan & Cromwell LLP - April 27, 2016
Sullivan & Cromwell LLP - April 7, 2016
Sullivan & Cromwell LLP - April 7, 2016
Sullivan & Cromwell LLP - April 6, 2016
Sullivan & Cromwell LLP - April 5, 2016
Sullivan & Cromwell LLP - April 5, 2016
Sullivan & Cromwell LLP - March 31, 2016
Sullivan & Cromwell LLP - March 22, 2016
Sullivan & Cromwell LLP - March 21, 2016
Sullivan & Cromwell LLP - March 8, 2016
Sullivan & Cromwell LLP - March 7, 2016
Sullivan & Cromwell LLP - March 4, 2016
Sullivan & Cromwell LLP - Updated March 10, 2016
Sullivan & Cromwell LLP - February 17, 2016
Sullivan & Cromwell LLP - February 11, 2016
Sullivan & Cromwell LLP - February 11, 2016
Sullivan & Cromwell LLP - February 3, 2016
Sullivan & Cromwell LLP - January 26, 2016
Sullivan & Cromwell LLP - January 26, 2016
Sullivan & Cromwell LLP - January 25, 2016
Sullivan & Cromwell LLP - January 21, 2016
Sullivan & Cromwell LLP - January 7, 2016
Sullivan & Cromwell LLP - 5 January 2016
Sullivan & Cromwell LLP - January 4, 2016
Sullivan & Cromwell LLP - December 31, 2015
Sullivan & Cromwell LLP - December 31, 2015
Sullivan & Cromwell LLP - December 30, 2015
Sullivan & Cromwell LLP - December 28, 2015
Sullivan & Cromwell LLP - December 24, 2015