Publications https://www.sullcrom.com/rss/memos/ Tue, 20 Aug 2019 17:11:37 GMT S&amp;C Litigation Partner Ann-Elizabeth Ostrager Authors Article in the <em>Anti-Corruption Report </em> https://www.sullcrom.com/publications-ostrager-authors-article-anti-corruption-report-2019 Fri, 16 Aug 2019 04:00:00 GMT https://www.sullcrom.com/publications-ostrager-authors-article-anti-corruption-report-2019 Sergio Galvis and Werner Ahlers Co-Edit the <em>Latin Lawyer </em>Private Equity Reference Series and Author Its Introduction https://www.sullcrom.com/publications-galvis-ahlers-co-edit-latin-lawyer-private-equity-reference-series-author-introduction-2019 Wed, 14 Aug 2019 04:00:00 GMT https://www.sullcrom.com/publications-galvis-ahlers-co-edit-latin-lawyer-private-equity-reference-series-author-introduction-2019 <strong>SEC Proposes Amendments to Regulation S-K Disclosure Requirements</strong>: Proposal Would Make Disclosures of Business and Risk Factors More Principles-Based and Update Certain Requirements for Disclosure of Legal Proceedings https://www.sullcrom.com/sec-proposes-amendments-to-regulation-s-k-disclosure-requirements Mon, 12 Aug 2019 04:00:00 GMT https://www.sullcrom.com/sec-proposes-amendments-to-regulation-s-k-disclosure-requirements <em>S&amp;C Critical Insights </em>&ndash; SCOTUS and Arbitration: Last Term&rsquo;s Decisions and What&rsquo;s Next? https://www.sullcrom.com/sandc-critical-insights--scotus-and-arbitration-last-terms-decisions-and-whats-next Fri, 09 Aug 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights--scotus-and-arbitration-last-terms-decisions-and-whats-next <strong>2019 Proxy Season Review Part 3&mdash;Say-on-Pay Votes and Equity Compensation</strong> https://www.sullcrom.com/2019-proxy-season-review-part-3-say-on-pay-votes-and-equity-compensation Wed, 07 Aug 2019 04:00:00 GMT https://www.sullcrom.com/2019-proxy-season-review-part-3-say-on-pay-votes-and-equity-compensation Ann-Elizabeth Ostrager Authors Article on FCPA Enforcement for <em>Anti-Corruption Report</em> https://www.sullcrom.com/publications-elizabeth-ostrager-authors-article-fcpa-enforcement-anti-corruption-report-2019 Wed, 07 Aug 2019 04:00:00 GMT https://www.sullcrom.com/publications-elizabeth-ostrager-authors-article-fcpa-enforcement-anti-corruption-report-2019 <em>S&amp;C Critical Insights </em>&ndash; DOJ Corporate Compliance Guidance: Changes and Considerations https://www.sullcrom.com/sandc-critical-insights--doj-corporate-compliance-guidance-changes-and-considerations Mon, 05 Aug 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights--doj-corporate-compliance-guidance-changes-and-considerations <strong>FINRA Proposes to Broaden Exemptions to the New Issue and Spinning Rules</strong>: Amendments to Rules 5130 and 5131 Would Expand and Clarify Various Specific Exemptions and Align the Rules&rsquo; Anti-Dilution Provisions https://www.sullcrom.com/finra-proposes-to-broaden-exemptions-to-the-new-issue-and-spinning-rules Fri, 02 Aug 2019 04:00:00 GMT https://www.sullcrom.com/finra-proposes-to-broaden-exemptions-to-the-new-issue-and-spinning-rules <em>S&amp;C Critical Insights </em>&ndash; The Antitrust Series 3/3: Hold Separate Orders https://www.sullcrom.com/SandCriticalinsights-antitrust-podcast-series-hold-separate-orders Thu, 01 Aug 2019 04:00:00 GMT https://www.sullcrom.com/SandCriticalinsights-antitrust-podcast-series-hold-separate-orders <em>S&amp;C Critical Insights </em>&ndash; The Antitrust Series 2/3: Merger Clearances https://www.sullcrom.com/SandC-Critical-Insights-the-antitrust-series-merger-clearances Thu, 01 Aug 2019 04:00:00 GMT https://www.sullcrom.com/SandC-Critical-Insights-the-antitrust-series-merger-clearances <strong>Treasury and IRS Release Proposed Regulations on Passive Foreign Investment Companies</strong>: New Guidance is Likely to Provide Greater Certainty for the Application of Existing Rules https://www.sullcrom.com/treasury-and-irs-release-proposed-regulations-on-passive-foreign-investment-companies Mon, 29 Jul 2019 04:00:00 GMT https://www.sullcrom.com/treasury-and-irs-release-proposed-regulations-on-passive-foreign-investment-companies <strong>FTC Settlement with Facebook Over Privacy Policies Imposes Unprecedented Penalties and Restrictions</strong>: Proposed Settlement Requires Facebook to Pay a Record-Breaking $5 Billion Penalty, Modify Its Corporate Governance Structure, and Submit to Third-Party Oversight of Its Privacy Program https://www.sullcrom.com/ftc-settlement-with-facebook-over-privacy-policies-imposes-unprecedented-penalties-and-restrictions Fri, 26 Jul 2019 04:00:00 GMT https://www.sullcrom.com/ftc-settlement-with-facebook-over-privacy-policies-imposes-unprecedented-penalties-and-restrictions <strong>New York Enacts the Stop Hacks and Improve Electronic Data Security Act</strong>: New York Amends Data Breach Notification Statute and Requires Businesses to Comply with Reasonable Security Requirements https://www.sullcrom.com/new-york-amends-data-breach-notification-statute Fri, 26 Jul 2019 04:00:00 GMT https://www.sullcrom.com/new-york-amends-data-breach-notification-statute <strong>2019 Proxy Season Review Part 2&mdash;ISS Negative Recommendations Against Directors</strong> https://www.sullcrom.com/2019-proxy-season-review-part-2-iss-negative-recommendations-against-directors Thu, 25 Jul 2019 04:00:00 GMT https://www.sullcrom.com/2019-proxy-season-review-part-2-iss-negative-recommendations-against-directors <strong>Agencies Issue Joint Statement on Risk Based BSA/AML Supervision</strong>: Joint Statement Emphasizes the Agencies&rsquo; Risk-Focused Approach to Examinations of BSA/AML Compliance Programs https://www.sullcrom.com/federal-banking-agencies-and-fincen-issue-joint-statement-on-risk-focused-bsa-aml-supervision Tue, 23 Jul 2019 04:00:00 GMT https://www.sullcrom.com/federal-banking-agencies-and-fincen-issue-joint-statement-on-risk-focused-bsa-aml-supervision <strong>SEC and FINRA Issue Joint Staff Statement on Broker-Dealer Custody of Digital Asset Securities</strong>: Identifies Compliance Challenges for Broker-Dealers Seeking to Custody Digital Asset Securities and Welcomes Ongoing Engagement With Industry on Proposed Methods to Comply https://www.sullcrom.com/broker-dealer-custody-of-digital-asset-securities Thu, 18 Jul 2019 04:00:00 GMT https://www.sullcrom.com/broker-dealer-custody-of-digital-asset-securities <strong>CFTC Swap Dealer <em>De Minimis</em> Exception Threshold Calculation&ndash;Possible Alternatives:</strong>&nbsp;CFTC Report Analyzes Possible Alternatives for the Swap Dealer <em>De Minimis</em> Exception Threshold Computation, Including the Impact of Excluding On-Venue and Cleared Swaps https://www.sullcrom.com/swap-dealer-de-minimis-exceptioncftc-considers-alternative-metrics Thu, 18 Jul 2019 04:00:00 GMT https://www.sullcrom.com/swap-dealer-de-minimis-exceptioncftc-considers-alternative-metrics Matt Hurd, Melissa Sawyer and Scott Crofton Co-Author <em>Chambers </em>Corporate Governance 2019 Guide https://www.sullcrom.com/publications-hurd-sawyer-crofton-co-author-chambers-corporate-governance-2019 Wed, 17 Jul 2019 04:00:00 GMT https://www.sullcrom.com/publications-hurd-sawyer-crofton-co-author-chambers-corporate-governance-2019 <strong>DOJ Issues Guidance on the Evaluation of Antitrust Compliance Programs</strong>: Antitrust Division Reverses Longstanding Policy of Refusing to Consider Compliance Programs in Charging Decisions and Issues Detailed Guidance for Assessing Effectiveness of Antitrust Compliance Programs https://www.sullcrom.com/doj-issues-guidance-for-antitrust-compliance-programs Mon, 15 Jul 2019 04:00:00 GMT https://www.sullcrom.com/doj-issues-guidance-for-antitrust-compliance-programs <strong>Bank Capital Requirements</strong>: Federal Banking Agencies Finalize Capital Rule Simplifications for Non-Advanced Approaches Banking Organizations https://www.sullcrom.com/bank-capital-requirements Fri, 12 Jul 2019 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements <strong>2019 Proxy Season Review Part 1&mdash;Rule 14a-8 Shareholder Proposals</strong> https://www.sullcrom.com/2019-proxy-season-review-part-1-rule-14a-8-shareholder-proposals Fri, 12 Jul 2019 04:00:00 GMT https://www.sullcrom.com/2019-proxy-season-review-part-1-rule-14a-8-shareholder-proposals <em>S&amp;C Critical Insights </em>&ndash; Project Finance&nbsp;and the Belt and Road Initiative: China Three Gorges https://www.sullcrom.com/sandc-critical-insights--project-financeand-the-belt-and-road-initiative-china-three-gorges Thu, 11 Jul 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights--project-financeand-the-belt-and-road-initiative-china-three-gorges <strong>Volcker Rule</strong>: Federal Banking Agencies, SEC and CFTC Approve Final Rule to Exclude Certain Smaller Institutions from Banking Entity Status and Modify Fund Name-Sharing Restrictions, Conforming to the Economic Growth, Regulatory Relief, and Consumer Protection Act https://www.sullcrom.com/agencies-adopt-amendments-to-volcker-rule-regulations Wed, 10 Jul 2019 04:00:00 GMT https://www.sullcrom.com/agencies-adopt-amendments-to-volcker-rule-regulations <strong>Bank Capital Requirements</strong>: Federal Reserve Eliminates Standalone Prior Approval Requirement for Common Stock Repurchases https://www.sullcrom.com/bank-capital-requirements-federal-reserve-eliminates-standalone-prior-approval-requirement-for-common-stock-repurchases Tue, 09 Jul 2019 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-eliminates-standalone-prior-approval-requirement-for-common-stock-repurchases <strong>Treasury and IRS Release Final Regulations on Global Intangible Low-Taxed Income Regime</strong>: Final Regulations Provide Additional Detail While Leaving Certain Issues Open to Future Guidance https://www.sullcrom.com/treasury-and-irs-release-final-regulations-on-gilti-regime Mon, 08 Jul 2019 04:00:00 GMT https://www.sullcrom.com/treasury-and-irs-release-final-regulations-on-gilti-regime <strong>Sustainable Finance Update</strong>: New Loan Standards, Proposed EU Green Bond Standard and Other Recent Developments https://www.sullcrom.com/sustainable-finance-update-new-loan-standards-proposed-eu-green-bond-standard-and-other-recent-developments Mon, 08 Jul 2019 04:00:00 GMT https://www.sullcrom.com/sustainable-finance-update-new-loan-standards-proposed-eu-green-bond-standard-and-other-recent-developments <strong>SEC Issues Final Rule Establishing Standards of Conduct for Broker-Dealers and Interpretation of the Fiduciary Duty of Investment Advisers</strong> https://www.sullcrom.com/sec-establishes-standards-of-conduct-for-broker-dealers-and-provides-interpretation-of-the-fiduciary-duty-of-investment-advisers Fri, 05 Jul 2019 04:00:00 GMT https://www.sullcrom.com/sec-establishes-standards-of-conduct-for-broker-dealers-and-provides-interpretation-of-the-fiduciary-duty-of-investment-advisers <strong>Supreme Court Business Review</strong>: October Term 2018 https://www.sullcrom.com/supreme-court-business-review-october-term-2018 Wed, 03 Jul 2019 04:00:00 GMT https://www.sullcrom.com/supreme-court-business-review-october-term-2018 <strong>Treasury and IRS Release Regulations on the GILTI High Tax Exclusion</strong>: The Regulations Limit the GILTI High Tax Exclusion for Current and Prior Taxable Years, but Propose a Future Election to Exclude High-Taxed Foreign Income of Commonly Owned CFCs on a QBU-by-QBU Basis https://www.sullcrom.com/new-irs-guidance-on-gilti-high-tax-exclusion Mon, 01 Jul 2019 04:00:00 GMT https://www.sullcrom.com/new-irs-guidance-on-gilti-high-tax-exclusion <strong>Securities Offering Registration Exemptions</strong>: The SEC Issues Comprehensive Request for Comment on the Framework for Exempt Offerings under the Securities Act https://www.sullcrom.com/securities-offering-registration-exemptions Mon, 01 Jul 2019 04:00:00 GMT https://www.sullcrom.com/securities-offering-registration-exemptions <strong>New York State Ban on Arbitration of Sexual Harassment Claims Preempted, Court Rules</strong>: New York Federal Court Holds That New York State&rsquo;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. https://www.sullcrom.com/new-york-state-ban-on-arbitration-of-sexual-harassment-claims-preempted-court-rules Mon, 01 Jul 2019 04:00:00 GMT https://www.sullcrom.com/new-york-state-ban-on-arbitration-of-sexual-harassment-claims-preempted-court-rules How Corporate Crises in Latin America Can Lead to Securities Class Actions in U.S. Courts https://www.sullcrom.com/publications-cullen-discusses-how-corporate-crises-in-latin-america-can-lead-to-securities-class-actions-in-us-courts-in-new-guide-2019 Mon, 01 Jul 2019 04:00:00 GMT https://www.sullcrom.com/publications-cullen-discusses-how-corporate-crises-in-latin-america-can-lead-to-securities-class-actions-in-us-courts-in-new-guide-2019 Kathleen McArthur and Ann-Elizabeth Ostrager Co-author Article on Whistleblowers for <em>Law360</em> https://www.sullcrom.com/publications-mcarthur-ostrager-co-author-article-whistleblowers-law360-2019 Mon, 01 Jul 2019 04:00:00 GMT https://www.sullcrom.com/publications-mcarthur-ostrager-co-author-article-whistleblowers-law360-2019 <strong><em>North Carolina Department of Revenue</em> v. <em>Kimberley Rice Kaestner 1992 Family Trust</em></strong>: United States Supreme Court Rules for Taxpayer in Trust State Income Taxation Case https://www.sullcrom.com/supreme-court-rules-for-taxpayer-in-trust-state-income-taxation-case Fri, 28 Jun 2019 04:00:00 GMT https://www.sullcrom.com/supreme-court-rules-for-taxpayer-in-trust-state-income-taxation-case <strong>Treasury and IRS Release Temporary Regulations Limiting Section 245A Dividends Received Deduction</strong>: The Temporary Regulations apply retroactively to limit the Section 245A dividends received deduction and the Section 954(c)(6) exception for distributions attributable to certain transactions. https://www.sullcrom.com/new-irs-guidance-limits-section-245a-dividends-received-deduction Fri, 28 Jun 2019 04:00:00 GMT https://www.sullcrom.com/new-irs-guidance-limits-section-245a-dividends-received-deduction <strong>Bank Capital Requirements</strong>: Basel Committee Significantly Revises Leverage Ratio Treatment of Client Cleared Derivatives and Introduces New Leverage Ratio Disclosure Requirements https://www.sullcrom.com/basel-committee-revises-leverage-ratio-for-client-cleared-derivatives-and-adds-disclosure-requirements Thu, 27 Jun 2019 04:00:00 GMT https://www.sullcrom.com/basel-committee-revises-leverage-ratio-for-client-cleared-derivatives-and-adds-disclosure-requirements <strong><em>Kisor</em> v. <em>Wilkie</em>: U.S. Supreme Court Upholds &ndash; But Limits &ndash; <em>Auer</em> Deference:</strong>&nbsp;U.S. Supreme Court Declines to Overrule Principle of Deference to Agencies&rsquo; Interpretations of Their Own Regulations, but Clarifies Limitations on Its Scope https://www.sullcrom.com/kisor-v-wilkieus-supreme-court-upholds--but-limits--auer-deference Thu, 27 Jun 2019 04:00:00 GMT https://www.sullcrom.com/kisor-v-wilkieus-supreme-court-upholds--but-limits--auer-deference <strong>Iran Sanctions Update:</strong>&nbsp;United States Sanctions Iran&rsquo;s Supreme Leader and the Supreme Leader&rsquo;s Office, and Expands Sanctions Authorities Targeting Iranian Officials and Front Companies; Foreign Financial Institutions That Conduct Transactions for the New Sanctions Targets Also May Be Sanctioned https://www.sullcrom.com/united-states-expands-sanctions-authorities-targeting-iran Wed, 26 Jun 2019 04:00:00 GMT https://www.sullcrom.com/united-states-expands-sanctions-authorities-targeting-iran <strong>OFAC Modifies Sanctions Reporting Requirements:</strong>&nbsp;OFAC Has Amended its Reporting, Procedures and Penalties Regulations (31 C.F.R. part 501) to Extend Rejected Transaction Reporting Requirements to Non-Financial Institutions and Incorporate New Reporting Requirements https://www.sullcrom.com/ofac-modifies-sanctions-reporting-requirements Wed, 26 Jun 2019 04:00:00 GMT https://www.sullcrom.com/ofac-modifies-sanctions-reporting-requirements <strong><em>FMI</em> v. <em>Argus Leader Media </em>&mdash; Supreme Court Broadens Scope of FOIA Exemption</strong>: 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 https://www.sullcrom.com/fmi-v-argus-leader-media-supreme-court-broadens-scope-of-foia-exemption Tue, 25 Jun 2019 04:00:00 GMT https://www.sullcrom.com/fmi-v-argus-leader-media-supreme-court-broadens-scope-of-foia-exemption <strong>Treasury and IRS Release Final and Proposed Regulations on the GILTI and Subpart F Treatment of Domestic Partnerships</strong>: A Fundamental Change &ndash; Domestic Partnerships Will Be Treated as Aggregates for Many GILTI and Subpart F Purposes https://www.sullcrom.com/new-irs-guidance-treats-domestic-partnerships-as-aggregates-for-many-subpart-f-and-gilti-purposes Mon, 24 Jun 2019 04:00:00 GMT https://www.sullcrom.com/new-irs-guidance-treats-domestic-partnerships-as-aggregates-for-many-subpart-f-and-gilti-purposes <strong>Delaware Supreme Court Reverses Dismissal of Bad Faith Claim Against Directors</strong>: The Court Finds Bad Faith Adequately Pled by Allegations That Company Had No Board Level System for Monitoring or Reporting on Food Safety Issues https://www.sullcrom.com/delaware-supreme-court-reverses-dismissal-of-bad-faith-claim-against-directors Thu, 20 Jun 2019 04:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-reverses-dismissal-of-bad-faith-claim-against-directors <strong>Ninth Circuit Reaffirms Validity of Treasury Regulations on Cost-Sharing Arrangements:</strong> After New Judge Joins the Panel, the Ninth Circuit Again Reverses the Tax Court Decision in <em>Altera</em> https://www.sullcrom.com/the-ninth-circuit-holds-for-the-government-in-altera Thu, 20 Jun 2019 04:00:00 GMT https://www.sullcrom.com/the-ninth-circuit-holds-for-the-government-in-altera <em>S&amp;C Critical Insights</em> &ndash; Mandatory Arbitration Agreements and Sexual Harassment Claims in the #MeToo Era https://www.sullcrom.com/sandc-critical-insights--mandatory-arbitration-agreements-2019 Tue, 18 Jun 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights--mandatory-arbitration-agreements-2019 <strong>Federal Reserve Proposes Amendments to CSI and FOIA Regulations</strong>: Proposal Provides Greater Clarity, but Does not Address a Number of Key Issues https://www.sullcrom.com/federal-reserve-proposes-amendments-to-csi-and-foia-requests Mon, 17 Jun 2019 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-amendments-to-csi-and-foia-requests <strong>New Type of Lawsuit Involving Securitized Debt&mdash;Citing <em>Madden</em>, Plaintiffs Contend That Credit Card Debt Became Subject to NY Usury Laws Once the Debt Was Securitized</strong>: A Successful Outcome for Plaintiffs Could Threaten the Ability to Securitize All Debt&mdash;Not Just Credit Card&mdash;Because It Would Expose Securitized Debt to State-By-State Regulation https://www.sullcrom.com/lawsuit-challenges-federal-preemption-of-state-usury-laws-on-securitized-debt Mon, 17 Jun 2019 04:00:00 GMT https://www.sullcrom.com/lawsuit-challenges-federal-preemption-of-state-usury-laws-on-securitized-debt <strong>Cryptocurrency Regulation</strong>: FinCEN Issues Updated Convertible Virtual Currency Guidance https://www.sullcrom.com/fincen-issues-updated-convertible-virtual-currency-guidance Fri, 14 Jun 2019 04:00:00 GMT https://www.sullcrom.com/fincen-issues-updated-convertible-virtual-currency-guidance <strong>Final Regulations Address Treatment of Charitable Contributions That Reduce State or Local Taxes</strong>: IRS Issues Final Regulations on Charitable Contributions that Reduce State and Local Taxes https://www.sullcrom.com/irs-issues-final-regulations-on-charitable-contributions-that-reduce-state-or-local-taxes Wed, 12 Jun 2019 04:00:00 GMT https://www.sullcrom.com/irs-issues-final-regulations-on-charitable-contributions-that-reduce-state-or-local-taxes <strong>U.S. Supreme Court Clarifies Procedures for Federal Employment Discrimination Law Claims</strong>: Supreme Court Unanimously Holds That Title VII&rsquo;s Pre-Suit Administrative Charge Requirement Is Not Jurisdictional and Can Be Waived If Employers Do Not Timely Object. https://www.sullcrom.com/us-supreme-court-holds-that-title-vii-pre-suit-administrative-charge-requirement-can-be-waived Tue, 04 Jun 2019 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-holds-that-title-vii-pre-suit-administrative-charge-requirement-can-be-waived Frank Aquila, Melissa Sawyer and Ashlyann Harrison Co-Author Article on Carve-Out Transactions for <em>Practical Law</em> https://www.sullcrom.com/publications-aquila-sawyer-harrison-co-author-article-on-carve-out-transactions-practical-law-2019 Thu, 30 May 2019 04:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-harrison-co-author-article-on-carve-out-transactions-practical-law-2019 S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-may-2019 Thu, 30 May 2019 04:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-may-2019 <strong>Cross-Border Security-Based Swap Requirements</strong>: The SEC Proposes Amendments and Interpretive Guidance Addressing the Cross-Border Application of Certain Security-Based Swap Requirements https://www.sullcrom.com/cross-border-security-based-swap-requirements Wed, 29 May 2019 04:00:00 GMT https://www.sullcrom.com/cross-border-security-based-swap-requirements S&amp;C Partner Joe Frumkin Serves as Editor and Contributing Author of <em>Chambers Global Practice Guide: M&amp;A</em> https://www.sullcrom.com/books-frumkin-serves-contributing-author-chambers-global-practice-2019 Tue, 28 May 2019 04:00:00 GMT https://www.sullcrom.com/books-frumkin-serves-contributing-author-chambers-global-practice-2019 <strong>District Court Holds That Qualcomm Patent Licensing and Other Conduct Violates the Sherman Act</strong>: Northern District of California Concludes That Qualcomm&rsquo;s Conduct Was Anticompetitive and Violated Duty to Deal with Rival Chipmakers https://www.sullcrom.com/district-court-holds-that-qualcomm-patent-licensing-and-other-conduct-violates-the-sherman-act Fri, 24 May 2019 04:00:00 GMT https://www.sullcrom.com/district-court-holds-that-qualcomm-patent-licensing-and-other-conduct-violates-the-sherman-act <strong><em>Apple Inc</em>. v. <em>Pepper</em> &mdash; Supreme Court Clarifies Scope of <em>Illinois Brick</em></strong>: U.S. Supreme Court Permits Antitrust Claims Against Apple by Purchasers of iPhone Apps to Proceed Under <em>Illinois Brick</em> https://www.sullcrom.com/apple-inc-v-pepper-supreme-court-clarifies-scope-of-illinois-brick Wed, 15 May 2019 04:00:00 GMT https://www.sullcrom.com/apple-inc-v-pepper-supreme-court-clarifies-scope-of-illinois-brick <strong>DOJ Focus on Officer and Director Interlocks</strong> https://www.sullcrom.com/doj-focus-on-officer-and-director-interlocks Fri, 10 May 2019 04:00:00 GMT https://www.sullcrom.com/doj-focus-on-officer-and-director-interlocks <strong>OFAC Issues Compliance Commitments Framework</strong>: OFAC&rsquo;s Framework Provides &ldquo;Best Practices&rdquo; Guidance; Identifies Five Essential Components of a Sanctions Compliance Program and Outlines Ten Root Causes of Apparent Violations of OFAC Sanctions Programs https://www.sullcrom.com/ofac-issues-compliance-commitments-framework Fri, 10 May 2019 04:00:00 GMT https://www.sullcrom.com/ofac-issues-compliance-commitments-framework <strong>Bank Capital Requirements:</strong>&nbsp;Federal Reserve, OCC and FDIC Propose Amendments to the Supplementary Leverage Ratio Requirements for Custodial Banking Organizations https://www.sullcrom.com/proposed-amendments-to-slr-requirements-for-custody-banks Fri, 10 May 2019 04:00:00 GMT https://www.sullcrom.com/proposed-amendments-to-slr-requirements-for-custody-banks <strong>EEOC Officially Reinstates Pay Data Rule:</strong> Employers Required To Submit 2017 and 2018 Pay Data by September 30, 2019; EEOC Appeal of Decision Reinstating Pay Data Rule Will Not Affect Deadline. https://www.sullcrom.com/eeoc-officially-reinstates-pay-data-rule Thu, 09 May 2019 04:00:00 GMT https://www.sullcrom.com/eeoc-officially-reinstates-pay-data-rule <strong>Financial Disclosures About Acquired and Disposed Businesses</strong>: Proposed Amendments Update Significance Tests, Expand Use of Pro Forma Financial Information in Measuring Significance, and Amend the Pro Forma Financial Information Requirements with Respect to Presenting Adjustments https://www.sullcrom.com/financial-disclosures-about-acquired-and-disposed-businesses Wed, 08 May 2019 04:00:00 GMT https://www.sullcrom.com/financial-disclosures-about-acquired-and-disposed-businesses Kathleen McArthur and Aisling O&#39;Shea Publish Article in <em>Anti-Corruption Report</em> https://www.sullcrom.com/publications-mcarthur-oshea-publish-article-in-anti-corruption-report-2019 Mon, 06 May 2019 04:00:00 GMT https://www.sullcrom.com/publications-mcarthur-oshea-publish-article-in-anti-corruption-report-2019 <strong>CFPB Issues Request for Information on Remittance Rule</strong>: CFPB Requests Information to Address Potential Concerns Arising from Termination of Temporary Exemption https://www.sullcrom.com/cfpb-issues-rfi-relating-to-remittance-rule Fri, 03 May 2019 04:00:00 GMT https://www.sullcrom.com/cfpb-issues-rfi-relating-to-remittance-rule <strong>Federal Court Issues Decision Denying OCC&rsquo;s Ability to Issue National Bank Charters to Non-Depository &ldquo;FinTechs&rdquo;</strong>: Southern District of New York Rules in Favor of the N.Y. Department of Financial Services&rsquo;s Claims That Chartering Decision Exceeded Scope of Comptroller of the Currency&rsquo;s Authority Under the National Bank Act https://www.sullcrom.com/federal-court-issues-ruling-effectively-denying-occ-authority-to-issue-fintech-bank-charters Fri, 03 May 2019 04:00:00 GMT https://www.sullcrom.com/federal-court-issues-ruling-effectively-denying-occ-authority-to-issue-fintech-bank-charters <strong>DOJ Issues Updated Guidance on the Evaluation of Corporate Compliance Programs</strong>: DOJ Provides More Detailed Guidance for Assessing Compliance Programs in Determining the Nature, Form, and Consequences of Corporate Criminal Resolutions https://www.sullcrom.com/doj-issues-updated-guidance-on-the-evaluation-of-corporate-compliance-programs Fri, 03 May 2019 04:00:00 GMT https://www.sullcrom.com/doj-issues-updated-guidance-on-the-evaluation-of-corporate-compliance-programs <strong>CFPB Shifts Direction&mdash;Implications of Proposed Rescission of Portions of Payday Lending Regulation</strong>: CFPB Preliminarily Concludes That the 2017 Final Rule Lacked a Sufficiently Robust Factual Basis Given the Impact on the Industry, and Preliminarily Rejects Prior Legal Analysis of Unfair and Abusive Practices Supporting Rule Provisions https://www.sullcrom.com/cfpb-shifts-direction-implications-of-proposed-rescission-of-portions-of-payday-lending-regulation Wed, 01 May 2019 04:00:00 GMT https://www.sullcrom.com/cfpb-shifts-direction-implications-of-proposed-rescission-of-portions-of-payday-lending-regulation <strong>SEC Set to Approve Non-Transparent ETFs</strong> https://www.sullcrom.com/sec-set-to-approve-non-transparent-etfs Mon, 29 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sec-set-to-approve-non-transparent-etfs <strong>Resolution Planning Requirements</strong>: Federal Reserve and FDIC Propose Revisions to Dodd-Frank Resolution Plan Requirements for Foreign and Domestic Banking Organizations; FDIC Seeks Input on Future Approach to Insured Depository Institution Resolution Plans https://www.sullcrom.com/resolution-planning-requirements Mon, 29 Apr 2019 04:00:00 GMT https://www.sullcrom.com/resolution-planning-requirements <strong>Class Arbitration</strong>: U.S. Supreme Court Holds That an Ambiguous Arbitration Agreement Cannot Support Class Arbitration https://www.sullcrom.com/lamps-plus-inc-v-varela-supreme-court-issues-decision-on-class-arbitration Fri, 26 Apr 2019 04:00:00 GMT https://www.sullcrom.com/lamps-plus-inc-v-varela-supreme-court-issues-decision-on-class-arbitration Melissa Sawyer, Lauren Boehmke and Nathaniel Ludewig Co-Author Article on Trends in Shareholder Activism https://www.sullcrom.com/publications-melissa-sawyer-lauren-boehmke-and-nathaniel-ludewig-co-author-article-on-trends-in-shareholder-activism-2019 Fri, 26 Apr 2019 04:00:00 GMT https://www.sullcrom.com/publications-melissa-sawyer-lauren-boehmke-and-nathaniel-ludewig-co-author-article-on-trends-in-shareholder-activism-2019 <p style="margin: 0in 0in 0pt;"><strong>DOL Proposes New Joint-Employer Rule</strong>: U.S. Department of Labor Proposes Significant Revision to Test for Determining Joint-Employer Status Under the FLSA</p> https://www.sullcrom.com/department-of-labor-proposes-new-test-for-joint-employer-relationship-under-the-flsa Thu, 25 Apr 2019 04:00:00 GMT https://www.sullcrom.com/department-of-labor-proposes-new-test-for-joint-employer-relationship-under-the-flsa <strong>Federal Reserve Proposes Comprehensive Regulation for Determining &ldquo;Control&rdquo;</strong>: Federal Reserve Proposes Revision of Its Control Rules https://www.sullcrom.com/federal-reserve-proposes-comprehensive-regulation-for-determining-control Wed, 24 Apr 2019 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-comprehensive-regulation-for-determining-control <strong>IRS Releases Second Round of Proposed Regulations on Qualified Opportunity Funds</strong>: New Proposed Regulations Resolve Many Issues Left Open by Initial Proposed Regulations https://www.sullcrom.com/irs-releases-second-round-of-proposed-regulations-on-qualified-opportunity-funds Wed, 24 Apr 2019 04:00:00 GMT https://www.sullcrom.com/irs-releases-second-round-of-proposed-regulations-on-qualified-opportunity-funds S&amp;C Partner Sergio Galvis and Other Latin America Leaders Discuss How to Advise Businesses in the New Era of Corruption Enforcement in New Guide https://www.sullcrom.com/publication-galvis-other-latin-america-leaders-discuss-how-to-advise-businesses-in-the-new-era-of-corruption-enforcement-in-new-guide-2019 Wed, 24 Apr 2019 04:00:00 GMT https://www.sullcrom.com/publication-galvis-other-latin-america-leaders-discuss-how-to-advise-businesses-in-the-new-era-of-corruption-enforcement-in-new-guide-2019 <strong>Regulatory Tailoring for Foreign Banking Organizations</strong>: Federal Bank Regulators Propose Significant Revisions to the Application of Prudential Standards to Foreign Banking Organizations and Seek Comment on Whether to Impose Standardized Liquidity Requirements on their U.S. Branches and Agencies https://www.sullcrom.com/regulatory-tailoring-for-foreign-banking-organizations Tue, 23 Apr 2019 04:00:00 GMT https://www.sullcrom.com/regulatory-tailoring-for-foreign-banking-organizations <em>S&amp;C Critical Insights</em> &ndash; CFTC Turns to FCPA Enforcement https://www.sullcrom.com/sandc-critical-insights-cftc-turns-fcpa-enforcement-2019 Thu, 18 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-cftc-turns-fcpa-enforcement-2019 <strong>Delaware Supreme Court Again Reverses Court of Chancery Appraisal Decision</strong>: The Court Directs Entry of Judgment at Deal Price Less Synergies, 22.6% Below Deal Price https://www.sullcrom.com/delaware-supreme-court-again-reverses-court-of-chancery-appraisal-decision Thu, 18 Apr 2019 04:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-again-reverses-court-of-chancery-appraisal-decision <strong>Regulatory Capital Treatment of Investments in TLAC-Eligible Debt</strong>: Federal Banking Agencies Propose Regulatory Capital Deductions for Investments by Advanced Approaches Banking Organizations in TLAC-Eligible Debt https://www.sullcrom.com/regulatory-capital-treatment-of-tlac-holdings Thu, 18 Apr 2019 04:00:00 GMT https://www.sullcrom.com/regulatory-capital-treatment-of-tlac-holdings <em>S&amp;C Critical Insights </em>&ndash; Sexual Harassment Investigations in Light of the #MeToo Movement https://www.sullcrom.com/sandc-critical-insights-podcast-jordan-mcgimsey-sexual-harassment-investigations-metoo-movement Tue, 16 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-jordan-mcgimsey-sexual-harassment-investigations-metoo-movement <strong>EEOC Pay Data Rule</strong>: EEO-1 Data Update&mdash;Uncertainty Remains as to When Employers May Be Required To Submit EEO-1 Pay and Hour Data for 2018 https://www.sullcrom.com/eeoc-pay-data-rule-updates-04-15-19 Mon, 15 Apr 2019 04:00:00 GMT https://www.sullcrom.com/eeoc-pay-data-rule-updates-04-15-19 <strong>EU Foreign Direct Investment Regime Enters into Force</strong>: New EU Regulation Focuses on Cooperation Between Member States and the EU Commission https://www.sullcrom.com/eu-foreign-direct-investment-regime-enters-into-force Mon, 15 Apr 2019 04:00:00 GMT https://www.sullcrom.com/eu-foreign-direct-investment-regime-enters-into-force <strong>New York City Issues Guidance on Mandatory Anti-Sexual Harassment Training Requirements and Model Training</strong>: Employers Must Provide Training by December 31, 2019 and on an Annual Basis Thereafter https://www.sullcrom.com/nyc-issues-anti-sexual-harassment-model-training-and-guidance Thu, 11 Apr 2019 04:00:00 GMT https://www.sullcrom.com/nyc-issues-anti-sexual-harassment-model-training-and-guidance <em>S&amp;C Critical Insights </em>&ndash; Leading the New Wave of LNG Project Development and Finance https://www.sullcrom.com/sandc-critical-insights-podcast-nyatta-leading-new-wave-lng-project-finance Wed, 10 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-nyatta-leading-new-wave-lng-project-finance <strong>Regulatory Tailoring</strong>: Federal Bank Regulators Propose Significant Revisions to the Application of Prudential Standards for Foreign Banking Organizations, Seek Comment on Whether to Impose Standardized Liquidity Requirements on Their U.S. Branches and Agencies, and Propose Significant Revisions to Resolution Planning Requirements https://www.sullcrom.com/regulatory-tailoring Mon, 08 Apr 2019 04:00:00 GMT https://www.sullcrom.com/regulatory-tailoring <strong>SEC FinHub Publishes Framework for Analyzing Digital Assets Under <em>Howey</em></strong>: SEC Division of Corporation Finance Issues First No-Action Letter Considering Registration of an ICO https://www.sullcrom.com/sec-finhub-publishes-framework-for-analyzing-digital-assets-under-howey Fri, 05 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sec-finhub-publishes-framework-for-analyzing-digital-assets-under-howey S&amp;C Financial Services Lawyer Thomas Baxter Explains the Danger of the Diminishing Legal Function at Financial Institutions in <em>Business Law Today</em> https://www.sullcrom.com/publications-baxter-danger-diminishing-legal-function-financial-institutions-business-law-today-2019 Tue, 02 Apr 2019 04:00:00 GMT https://www.sullcrom.com/publications-baxter-danger-diminishing-legal-function-financial-institutions-business-law-today-2019 <strong>SEC Proposes Securities Offering and Disclosure Reforms for Business Development Companies and Registered Closed-End Funds</strong>: SEC Proposes an Overhaul of the Registration, Offering and Communications Processes and Other Aspects of the Disclosure and Regulatory Framework for Business Development Companies and Registered Closed-End Funds to Provide Parity with Operating Companies https://www.sullcrom.com/sec-proposes-securities-offering-and-disclosure-reforms-for-business-development-companies-and-registered-closed-end-funds Mon, 01 Apr 2019 04:00:00 GMT https://www.sullcrom.com/sec-proposes-securities-offering-and-disclosure-reforms-for-business-development-companies-and-registered-closed-end-funds Ann-Elizabeth Ostrager Authors Article on SEC Extraterritorial Reach in <em>New York Law Journal</em> https://www.sullcrom.com/ann-elizabeth-ostrager-article-sec-extraterritorial-reach-2019 Fri, 29 Mar 2019 04:00:00 GMT https://www.sullcrom.com/ann-elizabeth-ostrager-article-sec-extraterritorial-reach-2019 <strong><em>Lorenzo</em> v. <em>SEC</em> &mdash; Supreme Court Issues Decision on &ldquo;Scheme Liability&rdquo; Under Rule 10b-5</strong>: U.S. Supreme Court Rules That Defendants Can Be Held Primarily Liable for Securities Scheme Fraud for Knowingly Disseminating the Misstatements of Others https://www.sullcrom.com/lorenzo-v-sec-supreme-court-issues-decision-on-scheme-liability-under-rule-10b-5 Thu, 28 Mar 2019 04:00:00 GMT https://www.sullcrom.com/lorenzo-v-sec-supreme-court-issues-decision-on-scheme-liability-under-rule-10b-5 <strong>Critical Audit Matters Guidance</strong>: The PCAOB Provides Guidance Regarding Implementation of Critical Audit Matter Requirements https://www.sullcrom.com/critical-audit-matters-guidance-the-pcaob-provides-guidance-regarding-implementation-of-critical-audit-matter-requirements Mon, 25 Mar 2019 04:00:00 GMT https://www.sullcrom.com/critical-audit-matters-guidance-the-pcaob-provides-guidance-regarding-implementation-of-critical-audit-matter-requirements <strong>SEC Adopts Amendments to Modernize and Simplify Disclosure Requirements</strong>: Simplifies Exhibit Practices and Related Process for Confidential Treatment Requests as well as Incorporation by Reference and Streamlines MD&amp;A to Provide Flexibility in Discussing Historical Periods https://www.sullcrom.com/sec-adopts-amendments-to-modernize-and-simplify-disclosure-requirements Fri, 22 Mar 2019 04:00:00 GMT https://www.sullcrom.com/sec-adopts-amendments-to-modernize-and-simplify-disclosure-requirements <strong>Brexit: U.S. Agencies Facilitate Legacy Swap Transfers&mdash;</strong>Under Interim Final Rule, Legacy Swaps Currently Exempt from the Swap Margin Rule Would Maintain Legacy Status If Transferred from U.K. Financial Entities as a Result of a &ldquo;No-deal&rdquo; Brexit https://www.sullcrom.com/brexit-us-agencies-facilitate-legacy-swap-transfers Thu, 21 Mar 2019 04:00:00 GMT https://www.sullcrom.com/brexit-us-agencies-facilitate-legacy-swap-transfers <strong>EEOC Pay Data Rule</strong>: Federal Court Overturns OMB&rsquo;s Stay of EEOC Pay Data Collection Rule as &ldquo;Arbitrary and Capricious&rdquo;; EEOC Not Yet Requesting Pay Data. https://www.sullcrom.com/eeoc-pay-data-rule-updates Thu, 21 Mar 2019 04:00:00 GMT https://www.sullcrom.com/eeoc-pay-data-rule-updates Robert Giuffra, Matthew Schwartz and Brendan Hammond Co-Author Article on Recent Supreme Court Decisions Affecting US Securities Litigation https://www.sullcrom.com/robert-giuffra-matthew-schwartz-brendan-hammond-article-recent-supreme-court-decisions-us-securities-litigation-2019 Wed, 20 Mar 2019 04:00:00 GMT https://www.sullcrom.com/robert-giuffra-matthew-schwartz-brendan-hammond-article-recent-supreme-court-decisions-us-securities-litigation-2019 <h1>Review and Analysis of 2018 U.S. Shareholder Activism</h1> https://www.sullcrom.com/sandc-mna-2018-us-shareholder-activism-analysis Thu, 14 Mar 2019 04:00:00 GMT https://www.sullcrom.com/sandc-mna-2018-us-shareholder-activism-analysis <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Announces Limitation and Phase-Out of the Qualitative Objection to Capital Plans and Issues Instructions and Supervisory Scenarios for the 2019 Comprehensive Capital Analysis and Review and Dodd-Frank Act Stress Test Exercises https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-03-14-2019 Thu, 14 Mar 2019 04:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-03-14-2019 <em>S&amp;C Critical Insights </em>&ndash; The Antitrust Series (1/3): Model letters and timing agreements https://www.sullcrom.com/sandc-critical-insights-the-antitrust-series-1-3-model-letters-timing-agreements Thu, 14 Mar 2019 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-the-antitrust-series-1-3-model-letters-timing-agreements Melissa Sawyer and Jared Snyder co-author article on human capital management in <em>Corporate Secretary</em> https://www.sullcrom.com/melissa-sawyer-jared-snyder-corporate-governance-human-capital-management-article-2019 Tue, 12 Mar 2019 04:00:00 GMT https://www.sullcrom.com/melissa-sawyer-jared-snyder-corporate-governance-human-capital-management-article-2019 <strong>Immunity of International Organizations</strong>: U.S. Supreme Court Rejects Absolute Immunity for International Organizations Under International Organizations Immunity Act https://www.sullcrom.com/immunity-of-international-organizations Mon, 11 Mar 2019 04:00:00 GMT https://www.sullcrom.com/immunity-of-international-organizations <strong>Nasdaq Amends and Clarifies Listing Requirements for Direct Listings</strong> https://www.sullcrom.com/nasdaq-amends-and-clarifies-listing-requirements-for-direct-listings Fri, 01 Mar 2019 05:00:00 GMT https://www.sullcrom.com/nasdaq-amends-and-clarifies-listing-requirements-for-direct-listings <strong>&ldquo;Test-the-Waters&rdquo; Communications:</strong>&nbsp;The SEC Proposes to Expand the Permitted Use of &ldquo;Test-the-Waters&rdquo; Communications to All Issuers https://www.sullcrom.com/the-sec-proposes-to-expand-the-permitted-use-of-test-the-waters-communications-to-all-issuers Wed, 27 Feb 2019 05:00:00 GMT https://www.sullcrom.com/the-sec-proposes-to-expand-the-permitted-use-of-test-the-waters-communications-to-all-issuers <strong>New York Department of Financial Services Addresses Use of External Consumer Data and Information Sources in Underwriting for Life Insurance</strong>: NYDFS Issues Circular Letter on the Use of External Consumer Data and Information Sources in Underwriting for Life Insurance https://www.sullcrom.com/nydfs-addresses-use-of-external-consumer-data-in-life-insurance-underwriting Wed, 27 Feb 2019 05:00:00 GMT https://www.sullcrom.com/nydfs-addresses-use-of-external-consumer-data-in-life-insurance-underwriting <em>S&amp;C Critical Insights </em>&ndash; Sustainability Reporting: What Should Companies Be Doing? https://www.sullcrom.com/sandc-critical-insights-podcast-sustainability-reporting Mon, 25 Feb 2019 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-sustainability-reporting <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Seeks to Enhance Transparency of Its Stress Testing Program Through Amendments to Its Scenario Design Framework, a New Stress Testing Policy Statement, and Enhancements to Supervisory Stress Test Disclosure https://www.sullcrom.com/federal-reserve-finalizes-enhancements-to-transparency-of-stress-testing-program Fri, 22 Feb 2019 05:00:00 GMT https://www.sullcrom.com/federal-reserve-finalizes-enhancements-to-transparency-of-stress-testing-program <strong>Community Bank Capital Requirements</strong>: Federal Bank Regulators Propose Simplified Leverage Capital Ratio for Qualifying Community Banking Organizations https://www.sullcrom.com/community-bank-capital-requirements Thu, 21 Feb 2019 05:00:00 GMT https://www.sullcrom.com/community-bank-capital-requirements <strong>Hart-Scott-Rodino Act</strong>: HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/hart-scott-rodino-act-02-15-19 Fri, 15 Feb 2019 05:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-02-15-19 <strong>CFTC 2019 Examination Priorities</strong>: CFTC Divisions of Market Oversight, Swap Dealer &amp; Intermediary Oversight and Clearing &amp; Risk Announce Examination Priorities for CFTC-Regulated Entities for the First Time https://www.sullcrom.com/cftc-2019-examination-priorities Wed, 13 Feb 2019 05:00:00 GMT https://www.sullcrom.com/cftc-2019-examination-priorities <strong>SEC Provides Guidance on Director Diversity Disclosure</strong>: New Compliance and Disclosure Interpretations Encourage Companies to Disclose How Self-Identified Diversity Characteristics of Directors Factor Into Nomination Decisions https://www.sullcrom.com/sec-provides-guidance-on-director-diversity-disclosure Mon, 11 Feb 2019 05:00:00 GMT https://www.sullcrom.com/sec-provides-guidance-on-director-diversity-disclosure <strong>Proposed Foreign Tax Credit Regulations</strong>: Expense Allocation Rules Provide Limited GILTI Relief but Otherwise Make Limited Changes&mdash;Indirect Credit Rules Are Complex and Differ Significantly from the Former &ldquo;Pooling&rdquo; Regime https://www.sullcrom.com/irs-issues-proposed-regulations-on-foreign-tax-credits Mon, 11 Feb 2019 05:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-foreign-tax-credits <strong>Venezuela Sanctions Update</strong>: United States Sanctions the State-Owned Oil Company, Petr&oacute;leos de Venezuela, S.A., in Effort to Further Pressure the Maduro Regime and to Protect State Assets for the People of Venezuela https://www.sullcrom.com/venezuela-sanctions-update Tue, 05 Feb 2019 05:00:00 GMT https://www.sullcrom.com/venezuela-sanctions-update <em>S&amp;C Critical Insights </em>&ndash; Crisis Management in Products Liability Litigation: Expectations and Considerations https://www.sullcrom.com/sandc-critical-insights-podcast-crisis-management-products-liability-litigation Fri, 01 Feb 2019 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-crisis-management-products-liability-litigation Ari Blaut and Daniel Loeser Co-author Debt Securities Article in <em>Lexis Practice Advisor</em> https://www.sullcrom.com/ari-blaut-daniel-loeser-article-debt-securities-2019 Thu, 31 Jan 2019 05:00:00 GMT https://www.sullcrom.com/ari-blaut-daniel-loeser-article-debt-securities-2019 S&amp;C Partners and<em> Latin Lawyer </em>Collaborate on <em>The Guide to Corporate Crisis Management</em>, First Edition https://www.sullcrom.com/sc-partners-latin-lawyer-the-guide-to-corporate-crisis-management-for-latin-america-first-edition Tue, 29 Jan 2019 05:00:00 GMT https://www.sullcrom.com/sc-partners-latin-lawyer-the-guide-to-corporate-crisis-management-for-latin-america-first-edition <strong>Considerations for Brazilian Borrowers and Lenders of U.S. Syndicated Loans</strong> https://www.sullcrom.com/considerations-for-brazilian-borrowers-and-lenders-of-us-syndicated-loans Fri, 18 Jan 2019 05:00:00 GMT https://www.sullcrom.com/considerations-for-brazilian-borrowers-and-lenders-of-us-syndicated-loans <strong>Uncleared Security-Based Swaps</strong>: SEC Proposes Rules Requiring the Application of Risk Mitigation Techniques to Uncleared Portfolios of Security-Based Swaps https://www.sullcrom.com/risk-mitigation-techniques-for-uncleared-security-based-swaps Thu, 17 Jan 2019 05:00:00 GMT https://www.sullcrom.com/risk-mitigation-techniques-for-uncleared-security-based-swaps S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-january-2019 Tue, 15 Jan 2019 05:00:00 GMT https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-january-2019 Ann-Elizabeth Ostrager Co-authors <em>Lexis Practice Advisor</em> Practice Note on Statutes of Limitations on Employee Claims https://www.sullcrom.com/publications-ostrager-lexis-practice-advisor-practice-statutes-limitations-employee-claims-2019 Mon, 14 Jan 2019 05:00:00 GMT https://www.sullcrom.com/publications-ostrager-lexis-practice-advisor-practice-statutes-limitations-employee-claims-2019 <em>S&amp;C Critical Insights </em>&ndash; Corporate Governance: What Boards Should Be Doing in the Wake of #MeToo https://www.sullcrom.com/sandc-critical-insights-podcast-corporate-governance-boards-metoo Fri, 11 Jan 2019 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-corporate-governance-boards-metoo <strong>District Court Holds That FRAND Commitment Does Not Require Licensing at Chip Level</strong>: E.D. Texas Holding Is Contrary to Recent N.D. California Decision https://www.sullcrom.com/district-court-holds-that-frand-commitment-does-not-require-licensing-at-chip-level Thu, 10 Jan 2019 05:00:00 GMT https://www.sullcrom.com/district-court-holds-that-frand-commitment-does-not-require-licensing-at-chip-level <strong>New Covered Agreement on Insurance and Reinsurance Prudential Measures</strong>: Covered Agreement between the United States and the United Kingdom Is Designed to Provide Market Continuity and Regulatory Certainty for U.S. and U.K. Insurers Post-Brexit https://www.sullcrom.com/covered-agreement-signed-between-the-us-and-uk-on-insurance-and-reinsurance-prudential-measures Mon, 07 Jan 2019 05:00:00 GMT https://www.sullcrom.com/covered-agreement-signed-between-the-us-and-uk-on-insurance-and-reinsurance-prudential-measures <strong>SEC Adopts Disclosure Rules on Hedging Policies</strong>: Requires Description of any Hedging Policies or Practices Adopted, Not Specified Transactions; Will Apply to Most Companies Beginning in 2020 https://www.sullcrom.com/sec-adopts-disclosure-rules-on-hedging-policies Thu, 03 Jan 2019 05:00:00 GMT https://www.sullcrom.com/sec-adopts-disclosure-rules-on-hedging-policies <strong>ISS Releases Updated 2019 Compensation Policy FAQs:</strong>&nbsp;Problematic Pay Practices Expanded to Include Problematic Good Reason Definitions; Excessive Director Compensation Policy Implementation Delayed Until 2020 https://www.sullcrom.com/iss-releases-updated-2019-compensation-policy-faqs Thu, 03 Jan 2019 05:00:00 GMT https://www.sullcrom.com/iss-releases-updated-2019-compensation-policy-faqs Rodge Cohen Co-authors <em>Law360</em> Article on Why Banks Should Not Be Compelled To Produce Privileged Info https://www.sullcrom.com/rodge-cohen-bank-regulators-attorney-client-privilege-article-2019 Wed, 02 Jan 2019 05:00:00 GMT https://www.sullcrom.com/rodge-cohen-bank-regulators-attorney-client-privilege-article-2019 <strong>IRS Issues Proposed Regulations on Section 163(j) Interest Deduction Limitation</strong>: Proposed Regulations Would Implement and Provide Guidance Regarding the New Section 163(j) Provisions https://www.sullcrom.com/proposed-section-163j-regulations Mon, 31 Dec 2018 05:00:00 GMT https://www.sullcrom.com/proposed-section-163j-regulations Melissa Sawyer and Kathy Wang Author Wolters Kluwer <em>Insights</em> Article on Corporate Governance, the 2019 Proxy Season and the #MeToo Movement https://www.sullcrom.com/melissa-sawyer-and-kathy-wang-author-wolters-kluwer-insights-article-on-corporate-governance-the-2019-proxy-season-and-the-metoo-movement Mon, 31 Dec 2018 05:00:00 GMT https://www.sullcrom.com/melissa-sawyer-and-kathy-wang-author-wolters-kluwer-insights-article-on-corporate-governance-the-2019-proxy-season-and-the-metoo-movement <strong>Bank Capital Requirements</strong>: Federal Banking Agencies Release Final Rule Regarding the Implementation of CECL, and Federal Reserve Provides Guidance on CECL and CCAR https://www.sullcrom.com/cecl-final-rule-on-phase-in-and-frb-guidance-on-cecl-and-ccar Thu, 27 Dec 2018 05:00:00 GMT https://www.sullcrom.com/cecl-final-rule-on-phase-in-and-frb-guidance-on-cecl-and-ccar <strong>Bank Stress Tests</strong>: FDIC and OCC Propose Amendments to Their Stress Testing Rules https://www.sullcrom.com/bank-stress-tests-fdic-and-occ-propose-amendments-to-their-stress-testing-rules Thu, 27 Dec 2018 05:00:00 GMT https://www.sullcrom.com/bank-stress-tests-fdic-and-occ-propose-amendments-to-their-stress-testing-rules <strong>Final Resolution Planning Guidance for U.S. G-SIBs</strong>: Federal Reserve and FDIC Issue Final Guidance for Future Resolution Plan Submissions by the Eight U.S. Global Systemically Important Banks https://www.sullcrom.com/final-resolution-planning-guidance-for-us-g-sibs Wed, 26 Dec 2018 05:00:00 GMT https://www.sullcrom.com/final-resolution-planning-guidance-for-us-g-sibs <strong>IRS Issues Proposed Regulations on BEAT:</strong> The Proposed BEAT Regulations Provide New Guidance on Significant Aspects of BEAT That Were Not Addressed in the Statute, but Leave Some Questions Unanswered https://www.sullcrom.com/proposed-beat-regulations Fri, 21 Dec 2018 05:00:00 GMT https://www.sullcrom.com/proposed-beat-regulations <strong>Depository Institution Management Interlocks Act</strong>: Threshold Increase for the Major Assets Prohibition in the Depository Institution Management Interlocks Act Rules https://www.sullcrom.com/banking-agencies-proposal-to-update-management-interlock-rules Fri, 21 Dec 2018 05:00:00 GMT https://www.sullcrom.com/banking-agencies-proposal-to-update-management-interlock-rules <strong>Brokered Deposits:</strong>&nbsp;FDIC Seeks Public Input as It Comprehensively Reviews Brokered Deposit and Interest Rate Regulations https://www.sullcrom.com/fdic-seeks-public-input-as-it-comprehensively-reviews-brokered-deposit-regulations Thu, 20 Dec 2018 05:00:00 GMT https://www.sullcrom.com/fdic-seeks-public-input-as-it-comprehensively-reviews-brokered-deposit-regulations <strong>Periodic Reporting:</strong>&nbsp;The SEC Requests Comment on the Nature, Timing and Frequency of Periodic Reporting, and on Earnings Release and Earnings Guidance Practices https://www.sullcrom.com/sec-requests-comment-on-periodic-reporting Thu, 20 Dec 2018 05:00:00 GMT https://www.sullcrom.com/sec-requests-comment-on-periodic-reporting <strong>Key Considerations for Fiscal Year 2018 Form 10-K and 20-F Filings</strong>: Disclosure, Accounting and Form Considerations for Issuers Preparing Filings for Fiscal Year 2018 https://www.sullcrom.com/key-considerations-for-fiscal-year-2018-form-10-k-and-20-f-filings Wed, 19 Dec 2018 05:00:00 GMT https://www.sullcrom.com/key-considerations-for-fiscal-year-2018-form-10-k-and-20-f-filings Marc Trevi&ntilde;o and Melissa Sawyer Co-author <em>Corporate Secretary </em>Article on Preparing for the 2019 Proxy Season https://www.sullcrom.com/publications-marc-trevino-melissa-sawyer-co-author-corporate-secretary-article-preparing-2019-proxy-season-2018 Thu, 13 Dec 2018 05:00:00 GMT https://www.sullcrom.com/publications-marc-trevino-melissa-sawyer-co-author-corporate-secretary-article-preparing-2019-proxy-season-2018 Craig Jones and Samuel Saunders Publish Article in <em>Project Finance International</em> https://www.sullcrom.com/publications-craig-jones-samuel-saunders-publish-article-project-finance-international-2018 Wed, 12 Dec 2018 05:00:00 GMT https://www.sullcrom.com/publications-craig-jones-samuel-saunders-publish-article-project-finance-international-2018 <strong>Basel Committee on Banking Supervision Publishes Report on Cyber-Resilience Practices</strong> https://www.sullcrom.com/basel-committee-surveys-cybersecurity-regulation-across-globe Mon, 10 Dec 2018 05:00:00 GMT https://www.sullcrom.com/basel-committee-surveys-cybersecurity-regulation-across-globe <strong>Delaware Supreme Court Affirms <em>Akorn</em> MAE Clause Decision in 3-Paragraph Order</strong>: Court Finds that &ldquo;Factual Record Adequately Supports&rdquo; the Existence of an MAE Based on the Trial Court&rsquo;s &ldquo;Application of Precedent&rdquo; https://www.sullcrom.com/del-supreme-court-affirms-akorn-mae-decision Fri, 07 Dec 2018 05:00:00 GMT https://www.sullcrom.com/del-supreme-court-affirms-akorn-mae-decision Thomas Baxter Authors <em>Banking Perspectives </em>Article on SWIFT&rsquo;s Customer Security Program https://www.sullcrom.com/publications-thomas-baxter-authors-banking-perspectives-article-on-swifts-customer-security-program-2018 Fri, 07 Dec 2018 05:00:00 GMT https://www.sullcrom.com/publications-thomas-baxter-authors-banking-perspectives-article-on-swifts-customer-security-program-2018 <strong><em>CFTC</em> v. <em>Wilson</em>&mdash;Court Rules against CFTC in Commodities Manipulation Bench Trial</strong>: Court Holds that Open-Market Bids and Offers Made with an Honest Desire to Trade Cannot Support Liability under the Commodity Exchange Act https://www.sullcrom.com/cftc-v-wilson-court-rules-against-cftc-in-commodities-manipulation-bench-trial Thu, 06 Dec 2018 05:00:00 GMT https://www.sullcrom.com/cftc-v-wilson-court-rules-against-cftc-in-commodities-manipulation-bench-trial <em>GIR </em>Article on Economic Sanctions Enforcement and Investigations by Elizabeth Davy, Eric Kadel, Adam Szubin and Kathryn Collard Featured in <em>GIR Daily Briefing</em> https://www.sullcrom.com/publications-davy-kadel-gir-article-featured-gir-daily-briefing-2018 Tue, 04 Dec 2018 05:00:00 GMT https://www.sullcrom.com/publications-davy-kadel-gir-article-featured-gir-daily-briefing-2018 <strong>Deputy Attorney General Rod Rosenstein Announces Revisions to Yates Memo</strong> https://www.sullcrom.com/deputy-attorney-general-rod-rosenstein-announces-revisions-to-yates-memo Fri, 30 Nov 2018 05:00:00 GMT https://www.sullcrom.com/deputy-attorney-general-rod-rosenstein-announces-revisions-to-yates-memo Stephen Kotran Revises <em>Practical Law: The Journal </em>Article on Material Adverse Change Provisions https://www.sullcrom.com/publications-stephen-kotran-revises-practical-law-the-journal-article-on-material-adverse-change-provisions-2018 Fri, 30 Nov 2018 05:00:00 GMT https://www.sullcrom.com/publications-stephen-kotran-revises-practical-law-the-journal-article-on-material-adverse-change-provisions-2018 <em>S&amp;C Critical Insights</em> &ndash; Corporate Governance: Shareholder Activism in France https://www.sullcrom.com/sandc-critical-insights-podcast-de-vilmorin-sawyer-corporate-governance-shareholder-activism-in-france Wed, 28 Nov 2018 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-de-vilmorin-sawyer-corporate-governance-shareholder-activism-in-france <strong>Developments at the Antitrust Division</strong>: Recent Enforcement and Policy Developments&mdash;New Tools and New Theories https://www.sullcrom.com/recent-developments-at-the-antitrust-division Wed, 28 Nov 2018 05:00:00 GMT https://www.sullcrom.com/recent-developments-at-the-antitrust-division <strong>SEC Statement on Securities Law Considerations for Digital Asset Securities</strong>: Reiterates That ICO Tokens and Other Digital Asset Securities May Raise Issues Under Not Only the Securities Act But Also the Exchange Act, Investment Company Act and Investment Advisers Act; Notes Remedies of Rescission Rights and Forced Public Company Reporting https://www.sullcrom.com/sec-statement-on-securities-law-considerations-for-digital-asset-securities Tue, 27 Nov 2018 05:00:00 GMT https://www.sullcrom.com/sec-statement-on-securities-law-considerations-for-digital-asset-securities <strong>IAIS&mdash;Holistic Framework for Systemic Risk in the Insurance Sector</strong>: IAIS Issues Public Consultation Document Proposing Holistic Framework to Assess Systemic Risk in the Insurance Sector; FSB Will Not Engage in Identification of GSIIs in 2018. https://www.sullcrom.com/iais-proposes-holistic-framework-to-assess-systemic-risk-fsb-to-forgo-identification-of-gsiis-in-2018 Tue, 27 Nov 2018 05:00:00 GMT https://www.sullcrom.com/iais-proposes-holistic-framework-to-assess-systemic-risk-fsb-to-forgo-identification-of-gsiis-in-2018 <strong>Bank Capital Requirements</strong>: Federal Bank Regulators Propose Standardized Approach for Calculating the Exposure Amount of Derivative Contracts https://www.sullcrom.com/banking-agencies-propose-new-standardized-approach-for-counterparty-credit-risk-for-capital-rules Mon, 26 Nov 2018 05:00:00 GMT https://www.sullcrom.com/banking-agencies-propose-new-standardized-approach-for-counterparty-credit-risk-for-capital-rules <strong>United States Supreme Court Denies <em>Certiorari</em> in <em>Bank of America, N.A.</em> v. <em>Lusnak</em></strong>: U.S. Supreme Court Declines Review of Ninth Circuit&rsquo;s Holding That the National Bank Act Does Not Preempt California Law Requiring Banks to Pay Interest on Mortgage Escrow Accounts https://www.sullcrom.com/supreme-court-declines-to-review-ninth-circuit-national-bank-act-preemption-decision Wed, 21 Nov 2018 05:00:00 GMT https://www.sullcrom.com/supreme-court-declines-to-review-ninth-circuit-national-bank-act-preemption-decision Bob Giuffra, Matthew Schwartz and David Salter Author <em>Hong Kong Lawyer</em> Article &ldquo;What Asian Manufacturers Should Know About U.S. Markets&rdquo; https://www.sullcrom.com/publications-giuffra-schwartz-salter-author-hong-kong-lawyer-article-what-asian-manufacturers-should-know-about-us-markets-2018 Wed, 21 Nov 2018 05:00:00 GMT https://www.sullcrom.com/publications-giuffra-schwartz-salter-author-hong-kong-lawyer-article-what-asian-manufacturers-should-know-about-us-markets-2018 <strong>ISS Announces Limited Benchmark Policy Updates</strong>: ISS Updates Its 2019 Benchmark Proxy Voting Policies for the Americas, EMEA, and Asia-Pacific Regions, to Take Effect for Shareholder Meetings Held on or After February 1, 2019 https://www.sullcrom.com/iss-announces-limited-benchmark-policy-updates Mon, 19 Nov 2018 05:00:00 GMT https://www.sullcrom.com/iss-announces-limited-benchmark-policy-updates <strong>National Bank Supervision Manual</strong>: OCC&rsquo;s New and Revised Sections of Policies and Procedures Manual Relating to Enforcement Actions Suggest Continued Heightened Interest in Actions Against Individuals https://www.sullcrom.com/national-bank-enforcement-occ-issues-new-and-revised-policies-and-procedures-manuals-for-enforcement-actions Mon, 19 Nov 2018 05:00:00 GMT https://www.sullcrom.com/national-bank-enforcement-occ-issues-new-and-revised-policies-and-procedures-manuals-for-enforcement-actions <strong>Preparing for the 2019 Proxy Season: Practical Guidance for Directors and Board Committees</strong> https://www.sullcrom.com/practical-guidance-for-the-2019-proxy-season Thu, 15 Nov 2018 05:00:00 GMT https://www.sullcrom.com/practical-guidance-for-the-2019-proxy-season Julia Jordan and Christina Andersen Co-author Lexis Practice Advisor Article on AAA Arbitration https://www.sullcrom.com/publication-jordan-andersen-co-author-lexis-practice-advisor-article-on-aaa-arbitration-2018 Fri, 09 Nov 2018 05:00:00 GMT https://www.sullcrom.com/publication-jordan-andersen-co-author-lexis-practice-advisor-article-on-aaa-arbitration-2018 <strong>District Court Holds That FRAND Commitment Requires Patent Owner to &ldquo;License All Comers,&rdquo; Including Chip Makers</strong>: Northern District of California Grants Summary Judgement That Qualcomm Must License Its Standard-Essential Patents at Chip Level https://www.sullcrom.com/district-court-holds-frand-requires-qualcomm-to-license-competing-chip-makers Thu, 08 Nov 2018 05:00:00 GMT https://www.sullcrom.com/district-court-holds-frand-requires-qualcomm-to-license-competing-chip-makers Sullivan &amp; Cromwell Mourns the Passing of Partner Daryl A. Libow https://www.sullcrom.com/sullivan-and-cromwell-mourns-the-passing-of-partner-daryl-a-libow Wed, 07 Nov 2018 05:00:00 GMT https://www.sullcrom.com/sullivan-and-cromwell-mourns-the-passing-of-partner-daryl-a-libow <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: Whistleblowing Enforcement Trends https://www.sullcrom.com/sandc-critical-insights-podcast-mcarthur-ostrager-investigations-enforcement-whistleblowing-enforcement-trends Mon, 05 Nov 2018 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-mcarthur-ostrager-investigations-enforcement-whistleblowing-enforcement-trends <strong>New Supervisory Rating System for Large Banking Organizations</strong>: Federal Reserve Establishes a New Rating System for the Supervision of Large Financial Institutions https://www.sullcrom.com/new-supervisory-rating-system-for-large-banking-organizations Mon, 05 Nov 2018 05:00:00 GMT https://www.sullcrom.com/new-supervisory-rating-system-for-large-banking-organizations <strong>Regulatory Tailoring for Large U.S. Banking Organizations</strong>: Federal Bank Regulators Propose Significant Revisions to the Application of Enhanced Prudential Standards and Capital and Liquidity Requirements for Large U.S. Banking Organizations https://www.sullcrom.com/regulatory-tailoring-for-large-us-banking-organizations Mon, 05 Nov 2018 05:00:00 GMT https://www.sullcrom.com/regulatory-tailoring-for-large-us-banking-organizations <strong>SEC Provides Relief to Security-Based Swap Dealers from Business Conduct Rules</strong>: Relief From Certain Documentation Requirements Under the SEC&rsquo;s Business Conduct Rules Would Apply for Five Years After the Registration Requirement Takes Effect https://www.sullcrom.com/sec-provides-relief-to-security-based-swap-dealers-from-business-conduct-rules Mon, 05 Nov 2018 05:00:00 GMT https://www.sullcrom.com/sec-provides-relief-to-security-based-swap-dealers-from-business-conduct-rules <strong>IRS Issues Proposed Regulations on Section 956</strong>: Proposed Regulations Would Reduce Amounts Subject to U.S. Taxation for Certain U.S. Corporate Taxpayers https://www.sullcrom.com/irs-issues-proposed-regulations-on-section-956 Wed, 31 Oct 2018 04:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-section-956 <strong>UK Court of Appeal Holds Offer of Global License Consistent With FRAND Obligation</strong>: Affirms Decision of Lower Court in <em>Unwired Planet</em> v. <em>Huawei</em> https://www.sullcrom.com/uk-appeals-court-holds-offer-of-global-license-consistent-with-frand-obligation Thu, 25 Oct 2018 04:00:00 GMT https://www.sullcrom.com/uk-appeals-court-holds-offer-of-global-license-consistent-with-frand-obligation <strong>New SEC Staff Guidance on Shareholder Proposals</strong> https://www.sullcrom.com/new-sec-staff-guidance-on-shareholder-proposals Continues to Encourage Board of Director Involvement in the &ldquo;Ordinary Business&rdquo; and &ldquo;Economic Relevance&rdquo; Exclusions and Provides Examples of Useful Factors from 2018 Proxy Season<br /> <br /> Opens Door for &ldquo;Ordinary Business&rdquo; and &ldquo;Micromanagement&rdquo; Exclusions for Proposals Addressing Executive Compensation Thu, 25 Oct 2018 04:00:00 GMT https://www.sullcrom.com/new-sec-staff-guidance-on-shareholder-proposals <p style="margin: 0in 0in 0pt;"><strong>IRS Issues Proposed Regulations on Qualified Opportunity Funds</strong>: Proposed Regulations Would Clarify a Number of Threshold Issues But Also Leave Many Other Issues to be Resolved by Future Guidance</p> https://www.sullcrom.com/irs-issues-proposed-regulations-on-qualified-opportunity-funds Tue, 23 Oct 2018 04:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-qualified-opportunity-funds <strong>DOJ Releases New Memorandum on Standards and Policies for Retention of Corporate Compliance Monitors</strong>: The New Memorandum Emphasizes the Need for a Careful Weighing of Costs and Benefits by Prosecutors Before Seeking the Imposition of a Monitorship in Connection with a Corporate Criminal Settlement https://www.sullcrom.com/doj-releases-new-memo-on-retention-of-monitors Mon, 22 Oct 2018 04:00:00 GMT https://www.sullcrom.com/doj-releases-new-memo-on-retention-of-monitors <strong>SEC Reopens Comment Period on Proposed Rules Regarding Security-Based Swaps</strong>: SEC Reopens Comment Period and Requests Additional Comment on Previously Proposed Rules Regarding Capital, Margin and Collateral Segregation Requirements for Security-Based Swap Dealers and Major Security-Based Swap Participants https://www.sullcrom.com/sec-reopens-comment-period-on-proposed-rules-regarding-security-based-swaps Mon, 22 Oct 2018 04:00:00 GMT https://www.sullcrom.com/sec-reopens-comment-period-on-proposed-rules-regarding-security-based-swaps <strong>Corporate Governance Updates&mdash;Launch of 2019 ISS Comment Period and Release of Commonsense Principles 2.0</strong> https://www.sullcrom.com/corporate-governance-updates-launch-of-2019-iss-comment-period-and-release-of-commonsense-principles-2-0 Comment Period for the ISS Benchmark Policy Opens, With No Proposed Action on Some of the Most Controversial Topics Covered by the 2019 Survey<br /> <br /> &ldquo;Commonsense Principles 2.0&rdquo; Aim to Combat Unhealthy Short-Termism Mon, 22 Oct 2018 04:00:00 GMT https://www.sullcrom.com/corporate-governance-updates-launch-of-2019-iss-comment-period-and-release-of-commonsense-principles-2-0 <strong>Mandatory CFIUS Filings for Foreign Investment in Specified Critical Technologies Companies</strong>: New Pilot Program Pursuant to Foreign Investment Risk Review Modernization Act of 2018 (FIRRMA) Will Require Filings With CFIUS for Controlling or Non-controlling Investments in Specified Critical Technologies Companies https://www.sullcrom.com/mandatory-cfius-filings-for-critical-technology-investments Thu, 18 Oct 2018 04:00:00 GMT https://www.sullcrom.com/mandatory-cfius-filings-for-critical-technology-investments <strong>SEC Issues Report of Investigation on Cyber-Related Frauds Perpetrated Against Public Companies</strong>: Public Companies Should Implement Sufficient Internal Controls to Avoid Becoming Victims of Cyber-Related Frauds and to Comply With the Exchange Act https://www.sullcrom.com/sec-issues-report-of-investigation-on-cyber-related-frauds Wed, 17 Oct 2018 04:00:00 GMT https://www.sullcrom.com/sec-issues-report-of-investigation-on-cyber-related-frauds S&amp;C Publishes M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/publicationssandc-publishes-manda-hot-topics-quarterly-update-10-2018 Wed, 17 Oct 2018 04:00:00 GMT https://www.sullcrom.com/publicationssandc-publishes-manda-hot-topics-quarterly-update-10-2018 <strong>CFTC Continues Enforcement Focus, Forms Insider Trading Task Force</strong>: The CFTC Focused a Series of Recent Enforcement Actions on Manipulation, Aiding and Abetting, Spoofing, and Insider Trading; and the CFTC Announced an Insider Trading and Information Protection Task Force https://www.sullcrom.com/cftc-continues-enforcement-focus-forms-insider-trading-task-force Fri, 12 Oct 2018 04:00:00 GMT https://www.sullcrom.com/cftc-continues-enforcement-focus-forms-insider-trading-task-force Ximeng Sammy Tang Authors <em>ABA Business Law Today </em>Article on SEC&rsquo;s Jurisdiction Over Digital Assets https://www.sullcrom.com/publications-ximeng-sammy-tang-authors-aba-business-law-today-article-on-secs-jurisdiction-over-digital-assets-2018 Fri, 12 Oct 2018 04:00:00 GMT https://www.sullcrom.com/publications-ximeng-sammy-tang-authors-aba-business-law-today-article-on-secs-jurisdiction-over-digital-assets-2018 Rodge Cohen Authors <em>American Banker </em>Article on Rise of Female General Counsels https://www.sullcrom.com/publications-rodge-cohen-authors-american-banker-article-on-rise-of-female-general-counsels Thu, 11 Oct 2018 04:00:00 GMT https://www.sullcrom.com/publications-rodge-cohen-authors-american-banker-article-on-rise-of-female-general-counsels <strong>New York State Department of Labor Issues Final Guidance on Sexual Harassment Prevention Policies and Training</strong>: Revised Materials Clarify That Training Deadline Is October 9, 2019 &ndash; Not January 1, 2019 as Previously Stated https://www.sullcrom.com/new-york-state-department-of-labor-issues-final-guidance-on-sexual-harassment-prevention-policies-and-training Wed, 10 Oct 2018 04:00:00 GMT https://www.sullcrom.com/new-york-state-department-of-labor-issues-final-guidance-on-sexual-harassment-prevention-policies-and-training <strong>Implementation of Financial Services Regulatory Reform Legislation</strong>: Financial Regulators Discuss Implementation of the &ldquo;Economic Growth, Regulatory Relief, and Consumer Protection Act&rdquo; https://www.sullcrom.com/financial-services-regulatory-reform-legislation-financial-regulators-discuss-implementation-of-the-legislation Tue, 09 Oct 2018 04:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-financial-regulators-discuss-implementation-of-the-legislation <strong>Implementation of Financial Services Regulatory Reform Legislation</strong>: Federal Reserve Official Previews Risk-Based Regulatory Tailoring Agenda https://www.sullcrom.com/financial-services-regulatory-reform-legislation-federal-reserve-risk-based-regulatory-tailoring-agenda Tue, 09 Oct 2018 04:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-federal-reserve-risk-based-regulatory-tailoring-agenda <strong>CFTC Chairman Releases White Paper on &ldquo;Cross-Border Swaps Regulation Version 2.0&rdquo;</strong>: White Paper Proposes New Approach to Providing Exemptions and Other Relief from CFTC&rsquo;s Dodd-Frank Swaps Rules for Certain Non-U.S. Clearinghouses, Trading Venues, and Swap Dealing Businesses https://www.sullcrom.com/cftc-chairman-releases-white-paper-on-cross-border-swaps-regulation Fri, 05 Oct 2018 04:00:00 GMT https://www.sullcrom.com/cftc-chairman-releases-white-paper-on-cross-border-swaps-regulation <strong>Joint Statement on BSA Resource Sharing</strong>: Federal Depository Institution Regulators and FinCEN Issue Joint Statement to Highlight Potential Benefits and Risks of Bank Secrecy Act (&ldquo;BSA&rdquo;)-Related Collaborations https://www.sullcrom.com/federal-depository-institution-regulators-and-fincen-issue-joint-statement-to-highlight-benefits-and-risks-of-bsa-collaborations Thu, 04 Oct 2018 04:00:00 GMT https://www.sullcrom.com/federal-depository-institution-regulators-and-fincen-issue-joint-statement-to-highlight-benefits-and-risks-of-bsa-collaborations <strong>Debt Exchanges in Spin-Off Transactions</strong>: New IRS Revenue Procedure Defines Ruling Practice for Tax-Free Stock-for-Debt and Securities-for-Debt Exchanges in Spin-Offs https://www.sullcrom.com/debt-exchanges-in-spin-off-transactions Thu, 04 Oct 2018 04:00:00 GMT https://www.sullcrom.com/debt-exchanges-in-spin-off-transactions <strong>Delaware Chancery Court Upholds Termination of Merger on MAE Grounds in <em>Akorn</em> v. <em>Fresenius</em></strong> https://www.sullcrom.com/recent-delaware-chancery-decision-on-mae-termination Thu, 04 Oct 2018 04:00:00 GMT https://www.sullcrom.com/recent-delaware-chancery-decision-on-mae-termination <strong>Increased Funding for Strategic International Development Projects&mdash;Better Utilization of Investments Leading to Development Act of 2018</strong>: The BUILD Act of 2018 Replaces OPIC With a New Entity With Significantly Increased Resources and Expanded Capabilities Intended to Promote Private Sector Investment and U.S. Foreign Policy Interests in the Developing World https://www.sullcrom.com/congress-passes-build-act-expanding-us-support-for-private-sector-investment-in-emerging-markets Wed, 03 Oct 2018 04:00:00 GMT https://www.sullcrom.com/congress-passes-build-act-expanding-us-support-for-private-sector-investment-in-emerging-markets <strong>Bank Capital Requirements</strong>: Federal Banking Agencies Issue Proposed Rule Revising the Regulatory Capital Definition of High Volatility Commercial Real Estate Exposures https://www.sullcrom.com/bank-capital-requirements-federal-banking-agencies-issue-proposed-rule-revising-the-hvcre-definition Wed, 03 Oct 2018 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-banking-agencies-issue-proposed-rule-revising-the-hvcre-definition <strong>California Enacts Female Gender Quotas for Public Companies Headquartered in the State:</strong> California Becomes First State to Attempt to Require Female Representation on the Boards of Directors of Publicly Traded Companies Headquartered in the State (Even if Incorporated in Another State) https://www.sullcrom.com/california-enacts-female-gender-quotas-for-public-companies-headquartered-in-the-state Mon, 01 Oct 2018 04:00:00 GMT https://www.sullcrom.com/california-enacts-female-gender-quotas-for-public-companies-headquartered-in-the-state Mark Menting and Sam Woodall Discuss the Economic Growth, Regulatory Relief, and Consumer Protection Act with <em>The RMA Journal</em> https://www.sullcrom.com/publications-mark-menting-sam-woodall-discuss-the-economic-growth-regulatory-relief-and-consumer-protection-act-with-the-rma-journal-2018 Mon, 01 Oct 2018 04:00:00 GMT https://www.sullcrom.com/publications-mark-menting-sam-woodall-discuss-the-economic-growth-regulatory-relief-and-consumer-protection-act-with-the-rma-journal-2018 Melissa Sawyer and Jill Gadwood Co-author Article on Trends in M&amp;A Knowledge Management for <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/publications-melissa-sawyer-jill-gadwood-co-author-article-on-trends-in-manda-knowledge-management-for-the-manda-lawyer-2018 Sun, 30 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-melissa-sawyer-jill-gadwood-co-author-article-on-trends-in-manda-knowledge-management-for-the-manda-lawyer-2018 Christopher Mann and Eric Kadel Co-author <em>ABA Business Law Today </em>Article on the New CFIUS Landscape https://www.sullcrom.com/publications-christopher-mann-and-eric-kadel-co-author-aba-business-law-today-article-on-the-new-cfius-landscape-2018 Fri, 28 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-christopher-mann-and-eric-kadel-co-author-aba-business-law-today-article-on-the-new-cfius-landscape-2018 Olivier de Vilmorin and Arnaud Berdou Co-author New Study on the Rise of Shareholder Activism in France https://www.sullcrom.com/publications-olivier-de-vilmorin-and-arnaud-berdou-co-author-new-study-on-the-rise-of-shareholder-activism-in-france-2018 Sat, 22 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-olivier-de-vilmorin-and-arnaud-berdou-co-author-new-study-on-the-rise-of-shareholder-activism-in-france-2018 <strong>ISS Publishes 2018 Governance Principles Survey Results:</strong> Results Include Support for ISS to Consider Director Controversies on Other Company Boards and Provide Adjusted Voting Results for Dual-Class Companies https://www.sullcrom.com/iss-publishes-2018-governance-principles-survey-results Fri, 21 Sep 2018 04:00:00 GMT https://www.sullcrom.com/iss-publishes-2018-governance-principles-survey-results Axel Beckmerhagen and Dustin Guzior Co-author Article in <em>The B&ouml;rsen-Zeitung </em>Discussing Bayer&rsquo;s &ldquo;Hold Separate&rdquo; Obligations from the Bayer/Monsanto DOJ Settlement https://www.sullcrom.com/publications-axel-beckmerhagen-and-dustin-guzior-co-author-article-the-borsen-zeitung-discussing-bayers-hold-separate-obligations-2018 Fri, 21 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-axel-beckmerhagen-and-dustin-guzior-co-author-article-the-borsen-zeitung-discussing-bayers-hold-separate-obligations-2018 <strong>Charitable Contributions</strong>: New IRS Regulations Update Rules for Substantiation of Charitable Contributions https://www.sullcrom.com/irs-publishes-regulations-on-substantiation-of-charitable-contributions Thu, 20 Sep 2018 04:00:00 GMT https://www.sullcrom.com/irs-publishes-regulations-on-substantiation-of-charitable-contributions Edwin Williamson Organizes Amicus Brief on <em>Jam </em>v. <em>IFC</em> https://www.sullcrom.com/publications-williamson-organizes-amicus-brief-on-jam-v-ifc-2018 Thu, 20 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-williamson-organizes-amicus-brief-on-jam-v-ifc-2018 <strong>IRS Releases Initial Guidance on the Internal Revenue Code&rsquo;s &ldquo;UBTI Silo&rdquo; Rule</strong>: Notice 2018-67 Establishes Interim and Transition Rules for Tax-Exempt Organizations Calculating Unrelated Business Taxable Income (&ldquo;UBTI&rdquo;) With Respect to Partnership Investments. https://www.sullcrom.com/irs-releases-initial-guidance-on-the-ubti-silo-rule Wed, 19 Sep 2018 04:00:00 GMT https://www.sullcrom.com/irs-releases-initial-guidance-on-the-ubti-silo-rule <strong>New York State Department of Labor Issues Model Sexual Harassment Policy and Interactive Training Documents:</strong> Employers Must Adopt New Policy by October 9, 2018 and Provide Training by January 1, 2019 https://www.sullcrom.com/nys-issues-sexual-harassment-policy-and-training-documents Wed, 19 Sep 2018 04:00:00 GMT https://www.sullcrom.com/nys-issues-sexual-harassment-policy-and-training-documents <strong>SEC Staff Withdraws Proxy Advisory Guidance Ahead of Fall Roundtable on Proxy Process</strong>: Withdrawal of Interpretive Letters Issued in 2004 to Institutional Shareholder Services, Inc. and Egan-Jones Proxy Services https://www.sullcrom.com/sec-withdraws-proxy-advisory-guidance-ahead-of-fall-roundtable-on-proxy-process Fri, 14 Sep 2018 04:00:00 GMT https://www.sullcrom.com/sec-withdraws-proxy-advisory-guidance-ahead-of-fall-roundtable-on-proxy-process Ann-Elizabeth Ostrager and Jacob Singer Co-author <em>Law360</em> Article on Limitations of New York Anti-Sexual Harassment Law https://www.sullcrom.com/publications-ostrager-singer-co-author-law360-article-limitations-new-york-anti-sexual-harassment-law-2018 Wed, 12 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publications-ostrager-singer-co-author-law360-article-limitations-new-york-anti-sexual-harassment-law-2018 <strong>CFTC Chairman Previews New Approach to Cross-Border Application of Dodd-Frank Swaps Provisions, Exemptions</strong>: Forthcoming White Paper to Propose New Approach to Providing Exemptions and Other Relief for Certain Non-U.S. Clearinghouses, Trading Venues, and Swap Dealing Businesses https://www.sullcrom.com/cftc-to-re-assess-cross-border-swaps-rules Fri, 07 Sep 2018 04:00:00 GMT https://www.sullcrom.com/cftc-to-re-assess-cross-border-swaps-rules <strong>Update&mdash;Important Amendments to the California Consumer Privacy Act of 2018</strong>: California State Legislature Amends Recently Enacted California Privacy Statute to Include Key Clarifications and Additional Exemptions for Businesses https://www.sullcrom.com/update-important-amendments-to-the-california-consumer-privacy-act-of-2018 Thu, 06 Sep 2018 04:00:00 GMT https://www.sullcrom.com/update-important-amendments-to-the-california-consumer-privacy-act-of-2018 <strong>OCC Grants Preliminary Conditional Approval to Varo Bank, N.A.</strong>: All-Mobile Banking Services Company Varo Money Receives Preliminary Conditional Approval for a National Bank Charter https://www.sullcrom.com/occ-grants-preliminary-conditional-approval-to-varo-bank-na Wed, 05 Sep 2018 04:00:00 GMT https://www.sullcrom.com/occ-grants-preliminary-conditional-approval-to-varo-bank-na Andrew Solomon&nbsp;Co-Authors Tax Management Portfolio Published by Bureau of National Affairs https://www.sullcrom.com/publication-andrew-solomon-authors-tax-management-portfolio-published-by-bureau-of-national-affairs-2018 Wed, 05 Sep 2018 04:00:00 GMT https://www.sullcrom.com/publication-andrew-solomon-authors-tax-management-portfolio-published-by-bureau-of-national-affairs-2018 <strong>Community Reinvestment Act</strong>: OCC Issues Advance Notice of Proposed Rulemaking to Improve the Regulatory Framework Implementing the Community Reinvestment Act https://www.sullcrom.com/Community-Reinvestment-Act-Revisions-OCC-Publishes-Advance-Notice-of-Proposed-Rulemaking Tue, 04 Sep 2018 04:00:00 GMT https://www.sullcrom.com/Community-Reinvestment-Act-Revisions-OCC-Publishes-Advance-Notice-of-Proposed-Rulemaking <strong>Proposed Section 965 Regulations</strong>: Proposed Regulations Follow Earlier Guidance With Modifications and Additions https://www.sullcrom.com/irs-and-treasury-release-proposed-regulations-under-section-965-of-the-code Fri, 31 Aug 2018 04:00:00 GMT https://www.sullcrom.com/irs-and-treasury-release-proposed-regulations-under-section-965-of-the-code Elizabeth Davy, Eric Kadel, Adam Szubin and Kathryn Collard Co-author GIR Article on Economic Sanctions Enforcement and Investigations https://www.sullcrom.com/publications-elizabeth-davy-eric-kadel-adam-szubin-kathryn-collard-co-author-gir-article-on-economic-sanctions-enforcement-and-investigations-2018 Fri, 31 Aug 2018 04:00:00 GMT https://www.sullcrom.com/publications-elizabeth-davy-eric-kadel-adam-szubin-kathryn-collard-co-author-gir-article-on-economic-sanctions-enforcement-and-investigations-2018 Steven Holley and Dustin Guzior Co-author Chapter in <em>Global Competition Review</em>&rsquo;s <em>The Guide to Merger Remedies</em> https://www.sullcrom.com/publications-steven-holley-and-dustin-guzior-co-author-chapter-in-global-competition-reviews-the-guide-to-merger-remedies-2018 Wed, 29 Aug 2018 04:00:00 GMT https://www.sullcrom.com/publications-steven-holley-and-dustin-guzior-co-author-chapter-in-global-competition-reviews-the-guide-to-merger-remedies-2018 <em>S&amp;C Critical Insights </em>&ndash; Corporate Governance: A Look Back at the 2018 Proxy Season https://www.sullcrom.com/sandc-critical-insights-podcast-sawyer-trevino-corporate-governance-2018-proxy-season Mon, 27 Aug 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-sawyer-trevino-corporate-governance-2018-proxy-season <strong><em>United States</em> v. <em>Hoskins</em>&mdash;Second Circuit Rejects DOJ&rsquo;s Attempt to Expand the Extraterritorial Reach of the FCPA Through Conspiracy and Complicity Doctrines:</strong>&nbsp;U.S. Court of Appeals for the Second Circuit Holds that the Government May Not Employ Theories of Conspiracy or Complicity to Charge Foreign National with FCPA Violations Where the Defendant is Not Otherwise Covered by the Statute https://www.sullcrom.com/second-circuit-limits-extraterritorial-reach-of-fcpa Mon, 27 Aug 2018 04:00:00 GMT https://www.sullcrom.com/second-circuit-limits-extraterritorial-reach-of-fcpa <strong>Tax Reform and State and Local Taxation</strong>: IRS Issues Proposed Regulations on Charitable Contributions and State and Local Tax Credits and Deductions https://www.sullcrom.com/irs-issues-proposed-regulations-on-charitable-deductions-and-state-and-local-tax-benefits Fri, 24 Aug 2018 04:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-charitable-deductions-and-state-and-local-tax-benefits <strong>IRS Releases Initial Guidance on the 2017 Amendments to the Internal Revenue Code&rsquo;s Limitation on Deduction for Certain Executive Compensation</strong>: Notice 2018-68 Provides Guidance on the Application of the Internal Revenue Code Limitation on the Deduction for Certain Executive Compensation, Including Clarification of Definitions of &ldquo;Covered Employee,&rdquo; &ldquo;Publicly Held Corporation&rdquo; and Grandfathered Arrangements https://www.sullcrom.com/irs-releases-guidance-on-2017-changes-to-the-deduction-limitation-for-certain-executive-compensation Thu, 23 Aug 2018 04:00:00 GMT https://www.sullcrom.com/irs-releases-guidance-on-2017-changes-to-the-deduction-limitation-for-certain-executive-compensation <em>S&amp;C Critical Insights </em>&ndash; Litigation &amp; Arbitration: Where Do We Go From <em>Cyan</em>? https://www.sullcrom.com/sandc-critical-insights-podcast-rein-schwartz-litigation-arbitration-cyan Mon, 20 Aug 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-rein-schwartz-litigation-arbitration-cyan <strong>IRS Issues Proposed Regulations on Pass-Through Deduction</strong>: Proposed Regulations Would Implement Several Anti-Abuse Rules and Provide Computational and Definitional Guidance https://www.sullcrom.com/irs-issues-proposed-regulations-on-pass-through-deduction Mon, 20 Aug 2018 04:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-pass-through-deduction Analysis of New CFIUS Statute Signed Into Law https://www.sullcrom.com/news-analysis-new-cfius-statute-signed-law-2018 Mon, 13 Aug 2018 04:00:00 GMT https://www.sullcrom.com/news-analysis-new-cfius-statute-signed-law-2018 Marc Trevi&ntilde;o Edits <em>Getting the Deal Through: Executive Compensation and Employee Benefits</em> https://www.sullcrom.com/publications-marc-trevino-edits-getting-the-deal-through-executive-compensation-and-employee-benefits-2018 Fri, 10 Aug 2018 04:00:00 GMT https://www.sullcrom.com/publications-marc-trevino-edits-getting-the-deal-through-executive-compensation-and-employee-benefits-2018 <em>S&amp;C Critical Insights </em>&ndash; Corporate Governance: Latest Trends in German Shareholder Activism https://www.sullcrom.com/sandc-critical-insights-podcast-berrar-sawyer-corporate-governance-latest-trends-german-shareholder-activism Thu, 09 Aug 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-berrar-sawyer-corporate-governance-latest-trends-german-shareholder-activism <strong>IRS Issues Proposed Regulations That Address Tax Reform Changes to Bonus Depreciation</strong>: The Proposed Regulations Include Detailed Rules Regarding the Acquisition Requirements Applicable to Used Property But Do Not Address a Key Legislative Omission Relevant to Improvements to Real Property https://www.sullcrom.com/irs-issues-bonus-depreciation-regulations Wed, 08 Aug 2018 04:00:00 GMT https://www.sullcrom.com/irs-issues-bonus-depreciation-regulations <strong>CFIUS Reform&mdash;The Foreign Investment Risk Review Modernization Act of 2018</strong>: FIRRMA Significantly Expands CFIUS Jurisdiction and Makes Certain Transactions Subject to Mandatory Declarations; Significant Details to Follow in Forthcoming Regulations https://www.sullcrom.com/cfius-reformthe-foreign-investment-risk-review-modernization-act-of-2018 Tue, 07 Aug 2018 04:00:00 GMT https://www.sullcrom.com/cfius-reformthe-foreign-investment-risk-review-modernization-act-of-2018 <strong>Ninth Circuit Withdraws <em>Altera</em> Opinion Reversing Tax Court on Cost-Sharing Arrangements</strong>: New Judge Added to Panel to Reconsider the Appeal https://www.sullcrom.com/ninth-circuit-withdraws-altera-opinion Tue, 07 Aug 2018 04:00:00 GMT https://www.sullcrom.com/ninth-circuit-withdraws-altera-opinion Andrew Thomson Authors Article on E.U. Taxation of Digital Economy https://www.sullcrom.com/publications-andrew-thomson-authors-article-eu-taxation-digital-economy-2018 Tue, 07 Aug 2018 04:00:00 GMT https://www.sullcrom.com/publications-andrew-thomson-authors-article-eu-taxation-digital-economy-2018 <strong>Ninth Circuit Reverses Tax Court, Upholds Treasury Regulation on Cost-Sharing Arrangements</strong>: Decision has Significant Implication for Judicial Review of Treasury Regulations and for Corporations&rsquo; Ability to Deduct Costs of Stock Compensation https://www.sullcrom.com/ninth-circuit-upholds-treasury-regulation-on-cost-sharing-arrangements Mon, 06 Aug 2018 04:00:00 GMT https://www.sullcrom.com/ninth-circuit-upholds-treasury-regulation-on-cost-sharing-arrangements <strong>Special Purpose Fintech National Bank Charters:</strong> OCC Issues Licensing Manual Supplement for Fintech Company Charter Applications https://www.sullcrom.com/special-purpose-fintech-national-bank-charters Fri, 03 Aug 2018 04:00:00 GMT https://www.sullcrom.com/special-purpose-fintech-national-bank-charters <strong>Registered Offerings of Debt Securities</strong>: SEC Proposes Amendments to Simplify and Streamline Financial Disclosures About Issuers and Guarantors of Guaranteed Securities and Affiliates Whose Securities Collateralize Registered Securities https://www.sullcrom.com/sec-proposed-new-rules-for-financial-disclosures-in-registered-offerings-of-debt-securities Wed, 01 Aug 2018 04:00:00 GMT https://www.sullcrom.com/sec-proposed-new-rules-for-financial-disclosures-in-registered-offerings-of-debt-securities <strong>ISS Launches Annual Policy Formulation Process:</strong>&nbsp;Policy Survey Questions Include (1) Whether ISS Should Consider Director Records at Other Companies, (2) How ISS Should Evaluate Audit-Related Matters, (3) Whether to Adjust Reported Voting Results of Dual-Class Companies and (4) What Factors to Evaluate in Independent Chair Proposals https://www.sullcrom.com/iss-launches-annual-policy-formulation-process Tue, 31 Jul 2018 04:00:00 GMT https://www.sullcrom.com/iss-launches-annual-policy-formulation-process <strong>Recent Bank Mergers and Market Reactions:</strong>&nbsp;Well-Conceived Bank Mergers Should Not Be Unduly Discouraged by &quot;Day-One&quot; Market Reactions https://www.sullcrom.com/bank-consolidation-and-market-reactions Mon, 30 Jul 2018 04:00:00 GMT https://www.sullcrom.com/bank-consolidation-and-market-reactions <strong>House Financial Regulatory Legislation:</strong> Banking and Insurance Provisions of the &ldquo;JOBS and Investor Confidence Act of 2018&rdquo; https://www.sullcrom.com/house-financial-regulatory-legislation-banking-and-insurance-provisions-of-the-recent-jobs-bill Mon, 30 Jul 2018 04:00:00 GMT https://www.sullcrom.com/house-financial-regulatory-legislation-banking-and-insurance-provisions-of-the-recent-jobs-bill <strong>Ninth Circuit Holds That Non-U.S. Issuers Can Be Liable in U.S. for Unsponsored American Depositary Receipt Facility</strong>: Transactions in Unsponsored American Depositary Receipts Can Qualify as &ldquo;Domestic&rdquo; Transactions Subject to Suit Under U.S. Securities Laws https://www.sullcrom.com/ninth-circuit-upholds-lawsuit-over-unsponsored-american-depositary-receipts Mon, 30 Jul 2018 04:00:00 GMT https://www.sullcrom.com/ninth-circuit-upholds-lawsuit-over-unsponsored-american-depositary-receipts Garrard Beeney and Renata Hesse Co-Author Chapter in <em>The Intellectual Property and Antitrust Review</em> https://www.sullcrom.com/publications-garrard-beeney-renata-hesse-co-author-chapter-the-intellectual-property-and-antitrust-review-2018 Mon, 30 Jul 2018 04:00:00 GMT https://www.sullcrom.com/publications-garrard-beeney-renata-hesse-co-author-chapter-the-intellectual-property-and-antitrust-review-2018 Jason Kornmehl Authors <em>Pepperdine Law Review </em>Article on <em>Ericsson, Inc.</em> v. <em>Regents of the University of Minnesota</em> https://www.sullcrom.com/publications-jason-kornmehl-authors-pepperdine-law-review-article-ericsson-inc-v-regents-of-the-university-of-minnesota-2018 Fri, 27 Jul 2018 04:00:00 GMT https://www.sullcrom.com/publications-jason-kornmehl-authors-pepperdine-law-review-article-ericsson-inc-v-regents-of-the-university-of-minnesota-2018 <strong>Foreign Corrupt Practices Act Alert:</strong>&nbsp;Deputy Assistant Attorney General Matthew Miner Announces that FCPA Corporate Enforcement Policy Will Apply to Mergers and Acquisitions https://www.sullcrom.com/doj-announces-that-fcpa-corporate-enforcement-policy-will-apply-to-mergers-and-acquisitions Thu, 26 Jul 2018 04:00:00 GMT https://www.sullcrom.com/doj-announces-that-fcpa-corporate-enforcement-policy-will-apply-to-mergers-and-acquisitions <strong>House Capital Formation Legislation</strong>: House of Representatives Passes the &ldquo;JOBS and Investor Confidence Act of 2018&rdquo;&mdash;a Package of Bipartisan Bills Addressing Capital Formation https://www.sullcrom.com/house-capital-formation-legislation Tue, 24 Jul 2018 04:00:00 GMT https://www.sullcrom.com/house-capital-formation-legislation <strong>German and Austrian Merger Control</strong>: Joint Guidelines on the New &ldquo;Size-of-Transaction&rdquo; Tests https://www.sullcrom.com/german-and-austrian-merger-control-joint-guidelines-on-the-new-size-of-transaction-tests Mon, 23 Jul 2018 04:00:00 GMT https://www.sullcrom.com/german-and-austrian-merger-control-joint-guidelines-on-the-new-size-of-transaction-tests <strong>SEC Increases Threshold for Additional Disclosure by Private Companies in Offerings of Securities to Employees; Solicits Comment on Ways to Modernize Rules and Forms for Compensatory-Related Offerings</strong> https://www.sullcrom.com/sec-adopts-final-rule-solicits-comments-to-modernize-compensatory-related-offerings 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 Fri, 20 Jul 2018 04:00:00 GMT https://www.sullcrom.com/sec-adopts-final-rule-solicits-comments-to-modernize-compensatory-related-offerings Nicolas Bourtin Serves as Editor of, and With Nathaniel Green Contributes to, Recently Published Eighth Edition of <em>The International Investigations Review</em> https://www.sullcrom.com/publications-nicolas-bourtin-serves-editor-nathaniel-green-contributes-recently-published-eighth-edition-international-investigations-review-2018 Fri, 20 Jul 2018 04:00:00 GMT https://www.sullcrom.com/publications-nicolas-bourtin-serves-editor-nathaniel-green-contributes-recently-published-eighth-edition-international-investigations-review-2018 <strong>Section 1782 Discovery</strong>: Second Circuit Reverses a Section 1782 Order Directing a Law Firm to Produce a Foreign Client&rsquo;s Documents https://www.sullcrom.com/section-1782-discovery Tue, 17 Jul 2018 04:00:00 GMT https://www.sullcrom.com/section-1782-discovery <strong>Federal Reserve Proposes ISO 20022 Message Format for Fedwire Funds Service</strong>: Federal Reserve Seeks Public Comment on Proposal to Replace the Current Fedwire Funds Service Proprietary Message Format with ISO 20022 https://www.sullcrom.com/federal-reserve-proposes-iso-20022-message-format-for-fedwire Mon, 16 Jul 2018 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-iso-20022-message-format-for-fedwire <strong><em>SEC</em> v. <em>Cohen</em>&mdash;New York Federal Trial Court Holds Supreme Court&rsquo;s<em> Kokesh </em>Decision Applies to SEC FCPA Case, Including Demand for Injunctive Relief</strong>: The Court Concludes That SEC Demands for Injunctions Operate as Penalties for Purposes of Applicable Statute of Limitations https://www.sullcrom.com/court-holds-kokesh-applies-to-sec-demand-for-injunctive-relief Mon, 16 Jul 2018 04:00:00 GMT https://www.sullcrom.com/court-holds-kokesh-applies-to-sec-demand-for-injunctive-relief <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: 2018 Trends in Spoofing Enforcement https://www.sullcrom.com/sandc-critical-insights-podcast-mcarthur-willscher-investigations-enforcement-2018-trends-spoofing-enforcement Mon, 16 Jul 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-mcarthur-willscher-investigations-enforcement-2018-trends-spoofing-enforcement <strong>Bank Capital Requirements</strong>: Basel Committee Issues Revised G-SIB Assessment Framework https://www.sullcrom.com/basel-committee-issues-revised-g-sib-assessment-framework Fri, 13 Jul 2018 04:00:00 GMT https://www.sullcrom.com/basel-committee-issues-revised-g-sib-assessment-framework <strong>Implementation of Financial Services Regulatory Reform Legislation</strong>: Federal Banking Agencies Release Statements on How They Will Implement Provisions of the Economic Growth, Regulatory Relief, and Consumer Protection Act That Have Immediate Effect https://www.sullcrom.com/implementation-of-financial-services-regulatory-reform-legislation Thu, 12 Jul 2018 04:00:00 GMT https://www.sullcrom.com/implementation-of-financial-services-regulatory-reform-legislation <strong>2018 Proxy Season Review</strong> https://www.sullcrom.com/2018-proxy-season-review Change in Landscape for Environmental/Social/Political Proposals&mdash;More Withdrawn Following Engagement; Those Going to a Vote Receive Higher Support and Pass More Frequently<br /> <br /> Governance Proposals Receive Lower Support and Pass Less Frequently, Principally Due to Fewer Proxy Access Proposals Going to a Vote<br /> <br /> Non-Responsiveness to a Prior Shareholder Vote Remains Most Common Basis for Low Director Support Levels in Uncontested Elections<br /> <br /> Say-on-Pay Results Generally Remain Strong and Highlight Continued Importance of ISS Pay-for-Performance Model Thu, 12 Jul 2018 04:00:00 GMT https://www.sullcrom.com/2018-proxy-season-review <strong>SEC Proposes ETF Rule, Amends Liquidity Risk Reporting Rule and Requires Inline XBRL Reporting by Funds</strong> https://www.sullcrom.com/sec-proposes-etf-rule-amends-liquidity-risk-reporting-rule-and-requires-inline-xbrl-reporting-by-funds Wed, 11 Jul 2018 04:00:00 GMT https://www.sullcrom.com/sec-proposes-etf-rule-amends-liquidity-risk-reporting-rule-and-requires-inline-xbrl-reporting-by-funds <strong>Supreme Court Business Review</strong>: October Term 2017 https://www.sullcrom.com/supreme-court-business-review-october-term-2017 Tue, 10 Jul 2018 04:00:00 GMT https://www.sullcrom.com/supreme-court-business-review-october-term-2017 S&amp;C Publishes M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-july-2018 Tue, 10 Jul 2018 04:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-july-2018 <strong>SEC Adopts New Rules Affecting Public Company Reporting</strong>: SEC Requires Use of Inline XBRL for Public Companies Including Funds, Eliminates XBRL Website Posting Requirement, Expands Companies Eligible for &ldquo;Smaller Reporting Company&rdquo; Scaled Disclosure and Modifies Rules for Financial Statements of Smaller Acquired Businesses https://www.sullcrom.com/sec-adopts-new-rules-affecting-public-company-reporting Thu, 05 Jul 2018 04:00:00 GMT https://www.sullcrom.com/sec-adopts-new-rules-affecting-public-company-reporting <strong>California Consumer Privacy Act of 2018</strong>: New Statute Introduces Privacy Protections for California Consumers and Subjects Businesses to Potential Liability https://www.sullcrom.com/new-statute-introduces-privacy-protections-for-california-consumers-and-subjects-businesses-to-potential-liability Tue, 03 Jul 2018 04:00:00 GMT https://www.sullcrom.com/new-statute-introduces-privacy-protections-for-california-consumers-and-subjects-businesses-to-potential-liability <strong>Proposed Resolution Planning Guidance for U.S. G-SIBs</strong>: Federal Reserve and FDIC Seek Comment on Proposed Guidance for Future Resolution Plan Submissions by the Eight U.S. Global Systemically Important Banks https://www.sullcrom.com/proposed-resolution-planning-guidance-for-us-g-sibs Mon, 02 Jul 2018 04:00:00 GMT https://www.sullcrom.com/proposed-resolution-planning-guidance-for-us-g-sibs Alexander Willscher Authors <em>Financier Worldwide </em>Article on Virtual Currency Regulation https://www.sullcrom.com/publications-alexander-willscher-authors-financier-worldwide-article-virtual-currency-regulation-2018 Sun, 01 Jul 2018 04:00:00 GMT https://www.sullcrom.com/publications-alexander-willscher-authors-financier-worldwide-article-virtual-currency-regulation-2018 <strong>United States Takes Steps to Re-Impose Certain Primary Sanctions on Iran</strong>: Treasury Department Revokes JCPOA-Related General Licenses Under the ITSR, Amends the ITSR, and Publishes Revised FAQs Related to Reinstatement of Elements of the Pre-JCPOA Primary Sanctions Regime https://www.sullcrom.com/united-states-takes-steps-to-re-impose-certain-primary-sanctions-on-iran Thu, 28 Jun 2018 04:00:00 GMT https://www.sullcrom.com/united-states-takes-steps-to-re-impose-certain-primary-sanctions-on-iran S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-june-2018 Wed, 27 Jun 2018 04:00:00 GMT https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-june-2018 <strong>Supreme Court Upholds Award of Foreign Lost Profits for U.S. Patent Infringement</strong>: Courts May Award Foreign Lost Profits Where Infringement Is Based on the Export of Components of Patented Invention Under &sect; 271(f)(2) of the Patent Act. https://www.sullcrom.com/supreme-court-upholds-award-of-foreign-lost-profits-for-us-patent-infringement Mon, 25 Jun 2018 04:00:00 GMT https://www.sullcrom.com/supreme-court-upholds-award-of-foreign-lost-profits-for-us-patent-infringement <strong><em>Lucia </em>v. <em>SEC</em>&mdash;U.S. Supreme Court Holds That SEC Administrative Law Judges Are &ldquo;Officers&rdquo; of the United States</strong>: Court Rules That SEC&rsquo;s ALJs Were Improperly Appointed and Orders Reconsideration of Matters Before Them https://www.sullcrom.com/supreme-court-holds-sec-in-house-judges-were-improperly-appointed Fri, 22 Jun 2018 04:00:00 GMT https://www.sullcrom.com/supreme-court-holds-sec-in-house-judges-were-improperly-appointed Melissa Sawyer and Marc Trevi&ntilde;o Co-author <em>Law360 </em>Article on Preparing for an Activist Designee to Join a Board https://www.sullcrom.com/publications-melissa-sawyer-marc-trevino-co-author-law360-article-preparing-for-activist-designee-join-board-2018 Thu, 21 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-melissa-sawyer-marc-trevino-co-author-law360-article-preparing-for-activist-designee-join-board-2018 <strong>IRS Replaces Proposed Regulations on Disguised Sale Rules and Allocation of Partnership Liabilities</strong>: The Proposed Regulations, if Adopted, Would Reverse Prior Temporary and Proposed Regulations, but Bottom-Dollar Guarantees Would Continue to not be Recognized https://www.sullcrom.com/irs-replaces-proposed-regulations-on-disguised-sale-rules-and-allocation-of-partnership-liabilities Tue, 19 Jun 2018 04:00:00 GMT https://www.sullcrom.com/irs-replaces-proposed-regulations-on-disguised-sale-rules-and-allocation-of-partnership-liabilities <strong>Digital Assets as Securities</strong>: SEC Corporation Finance Director Lays Out the Staff&rsquo;s Analysis in Assessing Whether Digital Assets Constitute Securities https://www.sullcrom.com/digital-assets-as-securities-sec-corporation-finance-director-lays-out-the-staffs-analysis-in-assessing-whether-digital-assets-constitute-securities Mon, 18 Jun 2018 04:00:00 GMT https://www.sullcrom.com/digital-assets-as-securities-sec-corporation-finance-director-lays-out-the-staffs-analysis-in-assessing-whether-digital-assets-constitute-securities <strong>Single Counterparty Credit Limits</strong>: Federal Reserve Board Finalizes Rule to Establish Single Counterparty Credit Limits https://www.sullcrom.com/single-counterparty-credit-limits-federal-reserve-board-finalizes-rule-to-establish-single-counterparty-credit-limits Mon, 18 Jun 2018 04:00:00 GMT https://www.sullcrom.com/single-counterparty-credit-limits-federal-reserve-board-finalizes-rule-to-establish-single-counterparty-credit-limits Julia Jordan, Tracy Richelle High and Christina Andersen Co-author <em>Lexis Practice Advisor</em> Article on Whistleblower Protections https://www.sullcrom.com/publications-julia-jordan-tracy-richelle-high-christina-andersen-co-author-lexis-practice-advisor-article-whistleblower-protections-2018 Fri, 15 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-julia-jordan-tracy-richelle-high-christina-andersen-co-author-lexis-practice-advisor-article-whistleblower-protections-2018 <strong><em>Schneiderman</em> v. <em>Credit Suisse Securities (USA) LLC</em></strong>&mdash;<strong>New York Court of Appeals Holds That Martin Act Claims Are Governed by Three-Year Statute of Limitations</strong>: Decision Overrules 26-Year-Old Appellate Division Precedent That Applied Six-Year Statute of Limitations to Martin Act Claims Brought by New York Attorney General https://www.sullcrom.com/new-york-court-of-appeals-decides-martin-act-has-three-year-statute-of-limitations Thu, 14 Jun 2018 04:00:00 GMT https://www.sullcrom.com/new-york-court-of-appeals-decides-martin-act-has-three-year-statute-of-limitations <strong>SEC Adopts Rule Providing Modernized Delivery Option for Fund Shareholder Reports and Seeks Comments on Improving Fund Disclosure and Certain Fees of Intermediaries</strong>: SEC Allows Optional &ldquo;Notice and Access&rdquo; Method for the Delivery of Fund Shareholder Reports and Invites Comments on Improving Fund Disclosure and on Fees That Intermediaries Charge for Delivering Fund Reports https://www.sullcrom.com/sec-allows-optional-notice-and-access-delivery-of-fund-shareholder-reports-and-issues-two-requests-for-comment Wed, 13 Jun 2018 04:00:00 GMT https://www.sullcrom.com/sec-allows-optional-notice-and-access-delivery-of-fund-shareholder-reports-and-issues-two-requests-for-comment <strong>Eleventh Circuit Court of Appeals Vacates Cease and Desist Order as Unenforceable:</strong>&nbsp;Court Declines to Uphold an FTC Order Because It Sets an &ldquo;Indeterminable Standard of Reasonableness&rdquo;&mdash;The Decision May Affect Banking Agency Cease and Desist Orders https://www.sullcrom.com/eleventh-circuit-court-of-appeals-vacates-cease-and-desist-order-as-unenforceable Wed, 13 Jun 2018 04:00:00 GMT https://www.sullcrom.com/eleventh-circuit-court-of-appeals-vacates-cease-and-desist-order-as-unenforceable <strong>CFTC Proposes Amendments to Swap Dealer <em>De Minimis</em> Exception</strong>: CFTC Proposes Rule to Amend the <em>De Minimis </em>Exception to the Definition of &ldquo;Swap Dealer&rdquo; and Requests Comments Regarding Further Potential Changes https://www.sullcrom.com/cftc-proposes-amendments-to-swap-dealer-de-minimis-exception Tue, 12 Jun 2018 04:00:00 GMT https://www.sullcrom.com/cftc-proposes-amendments-to-swap-dealer-de-minimis-exception <strong>Eleventh Circuit Vacates FTC Cease and Desist Order for Failing to Enjoin Specific Cybersecurity Lapses</strong>: Court Holds FTC Must Articulate Specific Cybersecurity Measures to Be Implemented https://www.sullcrom.com/eleventh-circuit-vacates-ftc-cease-and-desist-order-for-failing-to-enjoin-specific-cybersecurity-lapses Tue, 12 Jun 2018 04:00:00 GMT https://www.sullcrom.com/eleventh-circuit-vacates-ftc-cease-and-desist-order-for-failing-to-enjoin-specific-cybersecurity-lapses <strong><em>China Agritech, Inc</em>. v. <em>Resh</em></strong>&mdash;U.S. Supreme Court Holds That a Pending Class Action Does Not Toll the Statute of Limitations for Future Class Action Claims: Decision Reinforces the Effect of the Court&rsquo;s Recent Decision in <em>CalPERS</em> v. <em>ANZ Securities, Inc.</em> https://www.sullcrom.com/china-agritech-inc-v-resh-decision-reinforces-the-effect-of-the-courts-recent-decision-in-calpers-v-anz-securities-inc Tue, 12 Jun 2018 04:00:00 GMT https://www.sullcrom.com/china-agritech-inc-v-resh-decision-reinforces-the-effect-of-the-courts-recent-decision-in-calpers-v-anz-securities-inc Joseph Neuhaus Comments on Second Circuit Ruling Against Foreign Sovereigns on Creditors&rsquo; Rights in <em>ABA Business Law Today</em> https://www.sullcrom.com/publications-neuhaus-comments-second-circuit-ruling-against-foreign-sovereigns-creditors-rights-aba-business-law-today-2018 Tue, 12 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-neuhaus-comments-second-circuit-ruling-against-foreign-sovereigns-creditors-rights-aba-business-law-today-2018 Ari Blaut Authors <em>Lexis Practice Advisor </em>Article on Investment Grade Debt Offerings https://www.sullcrom.com/publications-blaut-authors-lexis-practice-advisor-article-investment-grade-debt-offerings-2018 Fri, 08 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-blaut-authors-lexis-practice-advisor-article-investment-grade-debt-offerings-2018 <strong>Volcker Rule</strong>: Federal Banking Agencies and CFTC Approve Notice of Proposed Rulemaking to Amend Volcker Rule Regulations; SEC Expected to Follow https://www.sullcrom.com/volcker-rule-federal-banking-agencies-and-cftc-approve-notice-of-proposed-rulemaking-to-amend-volcker-rule-regulations-sec-expected-to-follow Tue, 05 Jun 2018 04:00:00 GMT https://www.sullcrom.com/volcker-rule-federal-banking-agencies-and-cftc-approve-notice-of-proposed-rulemaking-to-amend-volcker-rule-regulations-sec-expected-to-follow Melissa Sawyer and Marc Trevi&ntilde;o Co-author <em>IR Magazine </em>Article on Activist Investors and ESG Issues https://www.sullcrom.com/publications-sawyer-trevino-co-author-ir-magazine-article-activist-investors-esg-issues-2018 Mon, 04 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-sawyer-trevino-co-author-ir-magazine-article-activist-investors-esg-issues-2018 John Evangelakos, Nicole Friedlander and Corey Omer Co-author <em>New York Law Journal </em>Article on National Data Breach Notification Standard https://www.sullcrom.com/publications-evangelakos-friedlander-omer-co-author-new-york-law-journal-article-national-data-breach-notification-standard-2018 Fri, 01 Jun 2018 04:00:00 GMT https://www.sullcrom.com/publications-evangelakos-friedlander-omer-co-author-new-york-law-journal-article-national-data-breach-notification-standard-2018 <strong>Recent Virtual Currency Actions by the CFTC and State Regulators</strong>: CFTC Staff Issues Advisory for Exchanges and Clearinghouses Listing Virtual Currency Derivatives and Announces Agreement for Information Sharing with State Securities Regulators amid &ldquo;Operation Cryptosweep&rdquo; https://www.sullcrom.com/recent-virtual-currency-actions-by-the-cftc-and-state-regulators Tue, 29 May 2018 04:00:00 GMT https://www.sullcrom.com/recent-virtual-currency-actions-by-the-cftc-and-state-regulators <strong>Financial Services Regulatory Reform Legislation</strong>: &ldquo;Economic Growth, Regulatory Relief, and Consumer Protection Act&rdquo; is Enacted https://www.sullcrom.com/financial-services-regulatory-reform-legislation-economic-growth-regulatory-relief-and-consumer-protection-act-is-enacted Thu, 24 May 2018 04:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-economic-growth-regulatory-relief-and-consumer-protection-act-is-enacted Ari Blaut, Krishna Veeraraghavan, So Yeon Kim and Rich Le Page Co-author <em>Lexis Practice Advisor </em>Practice Note on PIPEs https://www.sullcrom.com/publications-blaut-veeraraghavan-kim-le-page-co-author-lexis-practice-advisor-practice-note-pipes-2018 Thu, 24 May 2018 04:00:00 GMT https://www.sullcrom.com/publications-blaut-veeraraghavan-kim-le-page-co-author-lexis-practice-advisor-practice-note-pipes-2018 Melissa Sawyer and Marc Trevi&ntilde;o Co-author <em>Corporate Secretary </em>Article on Activist Investors and ESG Issues https://www.sullcrom.com/publications-sawyer-trevino-co-author-corporate-secretary-article-activist-investors-esg-issues-2018 Thu, 24 May 2018 04:00:00 GMT https://www.sullcrom.com/publications-sawyer-trevino-co-author-corporate-secretary-article-activist-investors-esg-issues-2018 <strong><em>Epic Systems Corp.</em> v. <em>Lewis</em></strong>: U.S. Supreme Court Holds That Class-Action Waivers in Employment Arbitration Agreements Are Enforceable Under Federal Law. https://www.sullcrom.com/epic-systems-corp-v-lewis-us-supreme-court-holds-that-class-action-waivers-in-employment-arbitration-agreements-are-enforceable-under-federal-law Wed, 23 May 2018 04:00:00 GMT https://www.sullcrom.com/epic-systems-corp-v-lewis-us-supreme-court-holds-that-class-action-waivers-in-employment-arbitration-agreements-are-enforceable-under-federal-law <strong>Tax Reform and State and Local Taxation</strong>: IRS Issues Notice of Intent to Propose Regulations on the Federal Tax Treatment of Contributions to State-Sponsored Charitable Funds https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-05-23-18 Wed, 23 May 2018 04:00:00 GMT https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-05-23-18 <strong>Bank Regulators&rsquo; Legal Authority to Compel the Production of Material That Is Protected by Attorney-Client Privilege</strong>: Banking Regulators&rsquo; Examination Authority Does Not Override Attorney-Client Privilege https://www.sullcrom.com/banking-regulators-examination-authority-does-not-override-attorney-client-privilege Wed, 16 May 2018 04:00:00 GMT https://www.sullcrom.com/banking-regulators-examination-authority-does-not-override-attorney-client-privilege <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: Recent Trends in Criminal Antitrust Enforcement https://www.sullcrom.com/sandc-critical-insights-podcast-libow-willscher-investigations-enforcement-recent-trends-criminal-antitrust-enforcement Mon, 14 May 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-libow-willscher-investigations-enforcement-recent-trends-criminal-antitrust-enforcement <strong>Regulators Explain Examination Approach for Compliance With FinCEN&rsquo;s Customer Due Diligence Rule</strong>: FFIEC&rsquo;s New Examination Procedures Align with FinCEN&rsquo;s Rule and Existing Guidance; Impose No Lower Beneficial Ownership Threshold https://www.sullcrom.com/regulators-explain-examination-approach-for-compliance-with-fincens-customer-due-diligence-rule Fri, 11 May 2018 04:00:00 GMT https://www.sullcrom.com/regulators-explain-examination-approach-for-compliance-with-fincens-customer-due-diligence-rule <strong>DOJ Announces New Policy to Encourage Coordination Among DOJ and Agencies Imposing Penalties for the Same Conduct</strong>: New Policy Discourages &ldquo;Piling On&rdquo; of Penalties by Multiple Agencies https://www.sullcrom.com/doj-announces-new-policy-to-encourage-coordination-among-doj-and-agencies-imposing-penalties-for-the-same-conduct Thu, 10 May 2018 04:00:00 GMT https://www.sullcrom.com/doj-announces-new-policy-to-encourage-coordination-among-doj-and-agencies-imposing-penalties-for-the-same-conduct <strong>SEC Proposes Standard of Conduct for Broker-Dealers and Interpretation Regarding Standard of Conduct for Investment Advisers</strong>: SEC Approves Package of Proposed Rules and Interpretations Designed to Enhance Protections and Preserve Choice for Retail Investors in Their Relationships With Investment Professionals https://www.sullcrom.com/sec-proposes-standard-of-conduct-for-broker-dealers-and-interpretation-regarding-standard-of-conduct-for-investment-advisers Thu, 10 May 2018 04:00:00 GMT https://www.sullcrom.com/sec-proposes-standard-of-conduct-for-broker-dealers-and-interpretation-regarding-standard-of-conduct-for-investment-advisers <strong>United States Withdraws from the Joint Comprehensive Plan of Action with Iran</strong>: President Trump Announces Immediate Withdrawal from the Joint Comprehensive Plan of Action; Pre-JCPOA U.S. Sanctions Targeting Iran Will Be Fully Reinstated Following a Wind-Down Period https://www.sullcrom.com/united-states-withdraws-from-the-joint-comprehensive-plan-of-action-with-iran Wed, 09 May 2018 04:00:00 GMT https://www.sullcrom.com/united-states-withdraws-from-the-joint-comprehensive-plan-of-action-with-iran Melissa Sawyer Talks Stakeholder Engagement with <em>Financier Worldwide</em> https://www.sullcrom.com/publications-melissa-sawyer-talks-stakeholder-engagement-with-financier-worldwide-2018 Tue, 01 May 2018 04:00:00 GMT https://www.sullcrom.com/publications-melissa-sawyer-talks-stakeholder-engagement-with-financier-worldwide-2018 <strong>FinCEN Issues Frequently Asked Questions Regarding Customer Due Diligence Requirements</strong>: Frequently Asked Questions Clarify Aspects of Beneficial Ownership Threshold, Identity Collection and Verification, and Ongoing Customer Due Diligence Obligations https://www.sullcrom.com/fincen-issues-frequently-asked-questions-regarding-customer-due-diligence-requirements Mon, 30 Apr 2018 04:00:00 GMT https://www.sullcrom.com/fincen-issues-frequently-asked-questions-regarding-customer-due-diligence-requirements <strong>Competition Law and M&amp;A</strong>: The European Commission&rsquo;s Landmark Gun-Jumping Fine on Altice of &euro;124.5 Million Puts Spotlight on Covenants in Transaction Agreements https://www.sullcrom.com/competition-law-and-m-and-a-the-european-commissions-landmark-gun-jumping-fine-on-altice Thu, 26 Apr 2018 04:00:00 GMT https://www.sullcrom.com/competition-law-and-m-and-a-the-european-commissions-landmark-gun-jumping-fine-on-altice <strong><em>Oil States</em>, <em>SAS Institute</em>, and New Approaches at the U.S. Patent Office</strong>: Supreme Court Holds that Challenges to Patent Validity Need Not Proceed Before an Article III Court and Sends More Claims Into Review, While Incoming PTO Director Signals Greater Deference to Existing Patent Rights https://www.sullcrom.com/oil-states-sas-institute-and-new-approaches-at-the-us-patent-office Wed, 25 Apr 2018 04:00:00 GMT https://www.sullcrom.com/oil-states-sas-institute-and-new-approaches-at-the-us-patent-office <strong>U.S. Department of Labor Issues Caution Regarding Recent ESG Focus of Certain Institutional Investors</strong> https://www.sullcrom.com/us-department-of-labor-issues-caution-regarding-recent-esg-focus-of-certain-institutional-investors Wed, 25 Apr 2018 04:00:00 GMT https://www.sullcrom.com/us-department-of-labor-issues-caution-regarding-recent-esg-focus-of-certain-institutional-investors <strong>U.S. Supreme Court Forecloses Non-U.S. Corporate Liability Under the Alien Torts Statute:</strong> Non-U.S. Corporations May Not Be Sued by Non-U.S. Plaintiffs Under the Alien Torts Statute for Alleged Violations of International Law https://www.sullcrom.com/us-supreme-court-forecloses-non-us-corporate-liability-under-the-alien-torts-statute Wed, 25 Apr 2018 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-forecloses-non-us-corporate-liability-under-the-alien-torts-statute <strong>Bank Capital Requirements</strong>: Federal Reserve, OCC and FDIC Release Joint Proposal Regarding the Implementation of CECL and Their Regulatory Capital Rules https://www.sullcrom.com/bank-capital-requirements-federal-reserve-occ-and-fdic-release-joint-proposal-regarding-the-implementation-of-cecl-and-their-regulatory-capital-rules Tue, 24 Apr 2018 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-occ-and-fdic-release-joint-proposal-regarding-the-implementation-of-cecl-and-their-regulatory-capital-rules <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: Latest Trends in Market Trading Investigations https://www.sullcrom.com/sandc-critical-insights-podcast-bourtin-willscher-investigations-enforcement-latest-trends-market-trading-investigations Tue, 24 Apr 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-bourtin-willscher-investigations-enforcement-latest-trends-market-trading-investigations <strong>New York State Passes Significant Sexual Harassment Legislation:</strong> New Legal Requirements Include Prohibiting Non-Disclosure Clauses Unless It Is the &ldquo;Complainant&rsquo;s Preference,&rdquo; and Barring Pre-Dispute Arbitration Clauses for Sexual Harassment Claims https://www.sullcrom.com/new-york-state-passes-significant-sexual-harassment-legislation Mon, 23 Apr 2018 04:00:00 GMT https://www.sullcrom.com/new-york-state-passes-significant-sexual-harassment-legislation <strong>Bank Capital Requirements, Capital Plans and Stress Tests</strong>: Federal Reserve Proposes Substantial Changes to CCAR and Its Capital Rules, Including New Stress Capital Buffer and Stress Leverage Buffer Requirements and the Elimination of the CCAR Quantitative Objection https://www.sullcrom.com/bank-capital-requirements-capital-plans-and-stress-tests Thu, 19 Apr 2018 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-capital-plans-and-stress-tests U.S. Supreme Court Dismisses <em>U.S.</em> v. <em>Microsoft </em>as Moot After CLOUD Act Signed Into Law: Court Declares That There is No Longer a Live Controversy Over a Warrant Requiring Microsoft to Disclose Customer Data Stored Overseas. https://www.sullcrom.com/us-supreme-court-dismisses-us-v-microsoft-as-moot-after-cloud-act-signed-into-law Thu, 19 Apr 2018 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-dismisses-us-v-microsoft-as-moot-after-cloud-act-signed-into-law <strong>Federal Reserve Regulatory Agenda</strong>: Vice Chairman for Supervision Quarles Outlines Key Principles and Specific Initiatives https://www.sullcrom.com/federal-reserve-regulatory-agenda-vice-chairman-for-supervision-quarles-outlines-key-principles-and-specific-initiatives Wed, 18 Apr 2018 04:00:00 GMT https://www.sullcrom.com/federal-reserve-regulatory-agenda-vice-chairman-for-supervision-quarles-outlines-key-principles-and-specific-initiatives Aisling O&rsquo;Shea and Colin Missett Track Government Use of FCPA &ldquo;Territorial Jurisdiction&rdquo; Provision in <em>The Anti-Corruption Report</em> Article https://www.sullcrom.com/publications-oshea-missett-track-government-use-fcpa-territorial-jurisdiction-provision-anti-corruption-report-article-2018 Wed, 18 Apr 2018 04:00:00 GMT https://www.sullcrom.com/publications-oshea-missett-track-government-use-fcpa-territorial-jurisdiction-provision-anti-corruption-report-article-2018 <strong>Bank Capital Requirements</strong>: Federal Reserve and OCC Propose Amendments to the Enhanced Supplementary Leverage Ratio Requirements for U.S. G-SIBs https://www.sullcrom.com/bank-capital-requirements-federal-reserve-and-occ-propose-amendments-to-the-enhanced-supplementary-leverage-ratio-requirements-for-us-g-sibs Tue, 17 Apr 2018 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-and-occ-propose-amendments-to-the-enhanced-supplementary-leverage-ratio-requirements-for-us-g-sibs <strong>New York State Tax</strong>: Recent Developments in New York State Tax Law Including Tax Provisions in the Recently Enacted Budget https://www.sullcrom.com/new-york-state-tax-recent-developments-in-new-york-state-tax-law-including-tax-provisions-in-the-recently-enacted-budget Fri, 13 Apr 2018 04:00:00 GMT https://www.sullcrom.com/new-york-state-tax-recent-developments-in-new-york-state-tax-law-including-tax-provisions-in-the-recently-enacted-budget <em>S&amp;C Critical Insights </em>&ndash; Corporate Governance: Latest Trends in Shareholder Activism https://www.sullcrom.com/sandc-critical-insights-podcast-sawyer-trevino-corporate-governance-latest-trends-shareholder-activism Wed, 11 Apr 2018 04:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-sawyer-trevino-corporate-governance-latest-trends-shareholder-activism <strong>Community Reinvestment Act</strong>: Treasury Releases CRA Reform Recommendations Focused on Assessment Areas, Examination Clarity and Flexibility, Examination Processes, and CRA Performance https://www.sullcrom.com/community-reinvestment-act-04-10-18 Tue, 10 Apr 2018 04:00:00 GMT https://www.sullcrom.com/community-reinvestment-act-04-10-18 Willard Taylor Authors <em>Tax Notes </em>Article on Tax Cuts and Jobs Act https://www.sullcrom.com/publications-willard-taylor-authors-tax-notes-article-tax-cuts-jobs-act-2018 Mon, 09 Apr 2018 04:00:00 GMT https://www.sullcrom.com/publications-willard-taylor-authors-tax-notes-article-tax-cuts-jobs-act-2018 S&amp;C Publishes M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-april-2018 Thu, 05 Apr 2018 04:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-april-2018 Frank Aquila and Nicole Friedlander Outline Cybersecurity and Risk Management in <em>Financier Worldwide </em>Spotlight https://www.sullcrom.com/publications-aquila-friedlander-outline-cybersecurity-risk-management-financier-worldwide-spotlight-2018 Sun, 01 Apr 2018 04:00:00 GMT https://www.sullcrom.com/publications-aquila-friedlander-outline-cybersecurity-risk-management-financier-worldwide-spotlight-2018 Sergio Galvis Reports on Shareholder Activism in Latin America https://www.sullcrom.com/publications-galvis-reports-shareholder-activism-latin-america-2018 Fri, 30 Mar 2018 04:00:00 GMT https://www.sullcrom.com/publications-galvis-reports-shareholder-activism-latin-america-2018 <strong>Bank Capital Requirements</strong>: Basel Committee Proposes Revisions to Market Risk Capital Requirements https://www.sullcrom.com/bank-capital-requirements-basel-committee-proposes-revisions-to-market-risk-capital-requirements Thu, 29 Mar 2018 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-basel-committee-proposes-revisions-to-market-risk-capital-requirements <strong>Digital Economy Taxation</strong>: OECD Publishes Report on Taxation of the Digital Economy; European Commission Publishes Draft Directives https://www.sullcrom.com/digital-economy-taxation-oecd-publishes-report-on-taxation-of-the-digital-economyeuropean-commission-publishes-draft-directives Tue, 27 Mar 2018 04:00:00 GMT https://www.sullcrom.com/digital-economy-taxation-oecd-publishes-report-on-taxation-of-the-digital-economyeuropean-commission-publishes-draft-directives <strong>Review and Analysis of 2017 U.S. Shareholder Activism</strong> https://www.sullcrom.com/review-and-analysis-of-2017-us-shareholder-activism-03-26-18 Mon, 26 Mar 2018 04:00:00 GMT https://www.sullcrom.com/review-and-analysis-of-2017-us-shareholder-activism-03-26-18 <strong>Employment Law Year in Review</strong> https://www.sullcrom.com/employment-law-2017-year-in-review Thu, 22 Mar 2018 04:00:00 GMT https://www.sullcrom.com/employment-law-2017-year-in-review <strong>Ninth Circuit Rejects Challenges to a Cease-and-Desist Order Imposed by the FDIC for Violations of the Bank Secrecy Act</strong>: Court Defers to the FDIC and the Bank Secrecy Act/Anti-Money Laundering Examination Manual in Rejecting a Rare Challenge by a Bank to an Agency-Imposed Cease-and-Desist Order https://www.sullcrom.com/ninth-circuit-rejects-challenges-to-a-cease-and-desist-order-imposed-by-the-fdic-for-violations-of-the-bank-secrecy-act Thu, 22 Mar 2018 04:00:00 GMT https://www.sullcrom.com/ninth-circuit-rejects-challenges-to-a-cease-and-desist-order-imposed-by-the-fdic-for-violations-of-the-bank-secrecy-act <strong><em>Cyan Inc. </em>v. <em>Beaver County Employees Retirement Fund</em>: U.S. Supreme Court Holds That State Courts Have Jurisdiction Over Class Actions Brought Under the Securities Act of 1933</strong>; Decision Has Important Implications for Securities Class Actions Filed in State Court Asserting Solely Federal Claims https://www.sullcrom.com/cyan-inc-v-beaver-county-employees-retirement-fund Wed, 21 Mar 2018 04:00:00 GMT https://www.sullcrom.com/cyan-inc-v-beaver-county-employees-retirement-fund <strong>ERISA Fiduciary Rule</strong>: Fifth Circuit Vacates New ERISA Fiduciary Rule https://www.sullcrom.com/erisa-fiduciary-rule-fifth-circuit-vacates-new-erisa-fiduciary-rule Mon, 19 Mar 2018 04:00:00 GMT https://www.sullcrom.com/erisa-fiduciary-rule-fifth-circuit-vacates-new-erisa-fiduciary-rule Financial Services Regulatory Reform Legislation: Senate Approves Bipartisan Regulatory Reform Bill https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senate-approves-bipartisan-regulatory-reform-bill Sun, 18 Mar 2018 04:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senate-approves-bipartisan-regulatory-reform-bill S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-march-2018 Mon, 12 Mar 2018 04:00:00 GMT https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-march-2018 Flash Analysis of Senate Democrats&rsquo; Jobs and Infrastructure Plan https://www.sullcrom.com/publications-flash-analysis-senate-democrats-jobs-infrastructure-plan-2018 Thu, 08 Mar 2018 05:00:00 GMT https://www.sullcrom.com/publications-flash-analysis-senate-democrats-jobs-infrastructure-plan-2018 <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: Emerging Trends in FCPA Enforcement https://www.sullcrom.com/sandc-critical-insights-podcast-cullen-oswell-investigations-enforcement-emerging-trends-fcpa-enforcement Wed, 07 Mar 2018 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-cullen-oswell-investigations-enforcement-emerging-trends-fcpa-enforcement <strong>Tax Reform and State and Local Taxation</strong>: Recent State Tax Proposals Relating to the Limitation on State and Local Tax Deductions Enacted by Federal Tax Reform https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-03-05-18 Mon, 05 Mar 2018 05:00:00 GMT https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-03-05-18 S&amp;C Releases Second Edition of <em>Latin America Update</em> https://www.sullcrom.com/publications-sandc-releases-second-edition-latin-america-update-march-2018 Mon, 05 Mar 2018 05:00:00 GMT https://www.sullcrom.com/publications-sandc-releases-second-edition-latin-america-update-march-2018 Federal Reserve Board Proposes Revised Process for Appeal of Material Supervisory Determinations: New Guidelines Would Reduce Levels of Appeal From Three to Two and Expand the Ombudsman&rsquo;s Role in Safeguarding Institutions From Retaliation https://www.sullcrom.com/federal-reserve-board-proposes-revised-process-for-appeal-of-material-supervisory-determinations-new-guidelines Fri, 02 Mar 2018 05:00:00 GMT https://www.sullcrom.com/federal-reserve-board-proposes-revised-process-for-appeal-of-material-supervisory-determinations-new-guidelines Another Vice Chancellor Considers Appraisal in Light of <em>Dell</em> and <em>DFC</em> and Another Appraisal Petitioner Gets Less than Deal Price: However, This Time, the Court of Chancery Relies on DCF Analysis and Not Deal Price or Market Price. https://www.sullcrom.com/another-vice-chancellor-considers-appraisal-in-light-of-dell-and-dfc-and-another-appraisal-petitioner-gets-less-than-deal-price Thu, 01 Mar 2018 05:00:00 GMT https://www.sullcrom.com/another-vice-chancellor-considers-appraisal-in-light-of-dell-and-dfc-and-another-appraisal-petitioner-gets-less-than-deal-price Joonkeun Yoo Publishes Article in Korean on U.S. Cryptocurrency Regulation in <em>Maeil Kyungje</em> https://www.sullcrom.com/publications-joonkeun-yoo-publishes-article-in-korean-on-us-cryptocurrency-regulation-in-maeil-kyungje-2018 Thu, 01 Mar 2018 05:00:00 GMT https://www.sullcrom.com/publications-joonkeun-yoo-publishes-article-in-korean-on-us-cryptocurrency-regulation-in-maeil-kyungje-2018 Matthew Friestedt, Jeannette Bander and Precious Nwankwo Co-author <em>The M&amp;A Lawyer </em>Article on Section 280G Gross Ups in Recent M&amp;A Deals https://www.sullcrom.com/publications-friestedt-bander-nwankwo-co-author-the-manda-lawyer-article-section-280g-gross-ups-recent-manda-deals-2018 Thu, 01 Mar 2018 05:00:00 GMT https://www.sullcrom.com/publications-friestedt-bander-nwankwo-co-author-the-manda-lawyer-article-section-280g-gross-ups-recent-manda-deals-2018 Ari Blaut, David Spitzer and Benjamin Kent Co-author <em>The M&amp;A Lawyer </em>Article on Preferred Equity in Acquisition Finance https://www.sullcrom.com/publications-ari-blaut-david-spitzer-and-benjamin-kent-co-author-the-manda-lawyer-article-preferred-equity-acquisition-finance-2018 Tue, 27 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-ari-blaut-david-spitzer-and-benjamin-kent-co-author-the-manda-lawyer-article-preferred-equity-acquisition-finance-2018 SEC Issues Expanded Interpretive Guidance on Cybersecurity Matters:&nbsp;Disclosure Controls and Procedures Should Ensure Appropriate Escalation and Disclosure of Cybersecurity Risks and Incidents and Issuers Should Craft Policies and Procedures Against Insider Trading and Selective Disclosure of Non-Public Information Related to Cybersecurity Risks and Incidents https://www.sullcrom.com/sec-issues-expanded-interpretive-guidance-on-cybersecurity-matters-2-27-2018 Tue, 27 Feb 2018 05:00:00 GMT https://www.sullcrom.com/sec-issues-expanded-interpretive-guidance-on-cybersecurity-matters-2-27-2018 <strong>Treasury Issues Report on Dodd-Frank Orderly Liquidation Authority</strong>: Treasury Issues Report Recommending Adoption of Reforms to Dodd-Frank Orderly Liquidation Authority and a New Chapter 14 of the Bankruptcy Code for Significantly Systemic Financial Companies https://www.sullcrom.com/treasury-issues-report-on-dodd-frank-orderly-liquidation-authority-02-25-18 Sun, 25 Feb 2018 05:00:00 GMT https://www.sullcrom.com/treasury-issues-report-on-dodd-frank-orderly-liquidation-authority-02-25-18 <strong>Delaware Chancery Court Considers Appraisal in First Major Decision Since <em>Dell</em>:</strong> Court of Chancery Chooses Unaffected Market Price, 30% Below Deal Price, as Fair Value. https://www.sullcrom.com/delaware-chancery-court-considers-appraisal-in-first-major-decision-since-dell-court-of-chancery-chooses-unaffected-market-price Fri, 23 Feb 2018 05:00:00 GMT https://www.sullcrom.com/delaware-chancery-court-considers-appraisal-in-first-major-decision-since-dell-court-of-chancery-chooses-unaffected-market-price Julia Jordan and Christina Andersen Co-author <em>New York Law Journal </em>Article https://www.sullcrom.com/publications-jordan-andersen-co-author-new-york-law-journal-article-2018 Fri, 23 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-jordan-andersen-co-author-new-york-law-journal-article-2018 <strong>Dodd-Frank Whistleblower Provision</strong>: U.S. Supreme Court Holds That Dodd-Frank Act&rsquo;s Whistleblower Provisions Cover Persons Who Report Concerns to the SEC, Not Those Who Exclusively Report Internally. https://www.sullcrom.com/dodd-frank-whistleblower-provision-02-22-2018 Thu, 22 Feb 2018 05:00:00 GMT https://www.sullcrom.com/dodd-frank-whistleblower-provision-02-22-2018 <strong>U.S. Supreme Court Declines to Review Standing of Data Breach Plaintiffs</strong>: Court Will Not Disturb the D.C. Circuit&rsquo;s Ruling in <em>CareFirst</em> Class Action, Allowing Plaintiffs to Proceed Based on a &ldquo;Substantial Risk&rdquo; of Harm, Rather than Actual Harm https://www.sullcrom.com/us-supreme-court-declines-to-review-standing-of-data-breach-plaintiffs Wed, 21 Feb 2018 05:00:00 GMT https://www.sullcrom.com/us-supreme-court-declines-to-review-standing-of-data-breach-plaintiffs <strong>Eleventh Circuit Affirms Ordinary Income Treatment of Forfeited Deposits on Lapsed Sale of Real Estate</strong>: Eleventh Circuit Affirms Tax Court Ruling That Gain Attributable to Forfeited Deposits With Respect to Sale of Hotel Is Ordinary Income https://www.sullcrom.com/eleventh-circuit-affirms-ordinary-income-treatment-of-forfeited-deposits-on-lapsed-sale-of-real-estate Tue, 20 Feb 2018 05:00:00 GMT https://www.sullcrom.com/eleventh-circuit-affirms-ordinary-income-treatment-of-forfeited-deposits-on-lapsed-sale-of-real-estate <strong>SEC Approves NYSE Proposal to Facilitate Listings of Companies Without a Trading History</strong> https://www.sullcrom.com/sec-approves-nyse-proposal-to-facilitate-listings-of-companies-without-a-trading-history Fri, 16 Feb 2018 05:00:00 GMT https://www.sullcrom.com/sec-approves-nyse-proposal-to-facilitate-listings-of-companies-without-a-trading-history <strong>Commercial Real Estate</strong>: New York Appellate Court Upholds Waiver of Yellowstone Action https://www.sullcrom.com/commercial-real-estate-new-york-appellate-court-upholds-waiver-of-yellowstone-action Tue, 13 Feb 2018 05:00:00 GMT https://www.sullcrom.com/commercial-real-estate-new-york-appellate-court-upholds-waiver-of-yellowstone-action <strong>Proposed Changes to Nasdaq Shareholder Approval Requirements</strong>: Nasdaq Proposes to Eliminate the Requirement for Shareholder Approval of 20% Stock Issuances at a Price Less Than Book Value but Greater Than Market Value and to Change the Definition of &ldquo;Market Value&rdquo; https://www.sullcrom.com/proposed-changes-to-nasdaq-shareholder-approval-requirements Mon, 12 Feb 2018 05:00:00 GMT https://www.sullcrom.com/proposed-changes-to-nasdaq-shareholder-approval-requirements Christopher Mann Authors <em>Inframation</em> Article on Investment in U.S. Infrastructure https://www.sullcrom.com/publications-mann-authors-inframation-article-investment-us-infrastructure-2018 Mon, 12 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-mann-authors-inframation-article-investment-us-infrastructure-2018 Diane McGimsey and Judson Littleton Co-author Expert Q&amp;A on Seeking and Opposing <em>Certiorari </em>in the U.S. Supreme Court for <em>Practical Law</em> https://www.sullcrom.com/publications-mcgimsey-littleton-co-author-expert-qanda-seeking-opposing-certiorari-us-supreme-court-practical-law-2018 Mon, 12 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-mcgimsey-littleton-co-author-expert-qanda-seeking-opposing-certiorari-us-supreme-court-practical-law-2018 Flash Analysis of Trump Administration&rsquo;s Infrastructure Proposal https://www.sullcrom.com/publications-mann-flash-analysis-trump-administration-infrastructure-proposal-2018 Mon, 12 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-mann-flash-analysis-trump-administration-infrastructure-proposal-2018 <strong>U.S. Tax Reform:</strong> Tax-Exempt Organizations https://www.sullcrom.com/us-tax-reform-tax-exempt-organizations Wed, 07 Feb 2018 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-tax-exempt-organizations <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Issues Instructions and Supervisory Scenarios for the 2018 Comprehensive Capital Analysis and Review and Dodd-Frank Act Stress Test Exercises https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-05-2018 Mon, 05 Feb 2018 05:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-05-2018 Aisling O&rsquo;Shea and Jacob Gutwillig Explain FCPA Risks Faced by Financial Institutions in <em>Financier Worldwide</em> https://www.sullcrom.com/publications-oshea-gutwillig-explain-fcpa-risks-faced-financial-institutions-financier-worldwide-2018 Thu, 01 Feb 2018 05:00:00 GMT https://www.sullcrom.com/publications-oshea-gutwillig-explain-fcpa-risks-faced-financial-institutions-financier-worldwide-2018 <strong>CFTC Issues New Guidance Relating to Virtual Currency Regulations</strong>: CFTC Issues Guidance on &ldquo;Actual Delivery&rdquo; Requirements for Virtual Currency Retail Commodity Transactions and Releases Backgrounder on Virtual Currency Regulatory Framework https://www.sullcrom.com/cftc-issues-new-guidance-relating-to-virtual-currency-regulations Wed, 31 Jan 2018 05:00:00 GMT https://www.sullcrom.com/cftc-issues-new-guidance-relating-to-virtual-currency-regulations <strong>EU Competition Law</strong>: EU Commission Fines Qualcomm EUR 997 Million https://www.sullcrom.com/eu-competition-law-eu-commission-fines-qualcomm-eur-997-million Wed, 31 Jan 2018 05:00:00 GMT https://www.sullcrom.com/eu-competition-law-eu-commission-fines-qualcomm-eur-997-million Frank Aquila and Melissa Sawyer Co-Author <em>The M&amp;A Lawyer </em>Article on M&amp;A Activity in 2017 and What to Expect in 2018 https://www.sullcrom.com/publications-frank-aquila-melissa-sawyer-co-author-manda-lawyer-article-manda-activity-2017-what-to-expect-2018 Wed, 31 Jan 2018 05:00:00 GMT https://www.sullcrom.com/publications-frank-aquila-melissa-sawyer-co-author-manda-lawyer-article-manda-activity-2017-what-to-expect-2018 <strong>Delaware Supreme Court Confirms Applicability of Issue Preclusion to Dismissals of Shareholder Derivative Actions for Failure to Plead Demand Futility</strong>: Court Rejects Chancery Court&rsquo;s Proposed Rule That Issue Preclusion Applies Only if Derivative Plaintiffs Survive Motion to Dismiss https://www.sullcrom.com/delaware-supreme-court-confirms-applicability-of-issue-preclusion-to-dismissals-of-shareholder-derivative-actions Mon, 29 Jan 2018 05:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-confirms-applicability-of-issue-preclusion-to-dismissals-of-shareholder-derivative-actions <strong>Hart-Scott-Rodino Act</strong>: HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-1-26-2018 Fri, 26 Jan 2018 05:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-1-26-2018 <strong abp="1195">Tax Reform and State and Local Taxation</strong>: Initial New York State Reactions https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-initial-new-york-state-reactions Mon, 22 Jan 2018 05:00:00 GMT https://www.sullcrom.com/tax-reform-and-state-and-local-taxation-initial-new-york-state-reactions <strong>SEC Adopts Final Rule Relating to Security-Based Swap Communications</strong>: Publication or Distribution of Certain Communications Involving Security-Based Swaps Will Not Be Deemed an Offer for Purposes of Section 5 of the Securities Act https://www.sullcrom.com/sec-adopts-final-rule-relating-to-security-based-swap-communications Wed, 17 Jan 2018 05:00:00 GMT https://www.sullcrom.com/sec-adopts-final-rule-relating-to-security-based-swap-communications Donald Korb and Andrew Solomon Discuss the Passage of Tax Reform in the <em>Tax Journal</em> https://www.sullcrom.com/articles-donald-korb-and-andrew-solomon-discuss-the-passage-of-tax-reform-in-the-tax-journal-2018 Fri, 12 Jan 2018 05:00:00 GMT https://www.sullcrom.com/articles-donald-korb-and-andrew-solomon-discuss-the-passage-of-tax-reform-in-the-tax-journal-2018 Garrard Beeney and Stephen Elliott Co-Author <em>Law360</em> Expert Analysis &ldquo;Fed. Circ. Continues to Rein in PTAB&rdquo; https://www.sullcrom.com/publications-beeney-elliott-co-author-law360-expert-analysis-fed-circ-continues-to-rein-in-ptab-2018 Wed, 10 Jan 2018 05:00:00 GMT https://www.sullcrom.com/publications-beeney-elliott-co-author-law360-expert-analysis-fed-circ-continues-to-rein-in-ptab-2018 <strong>Federal Reserve Proposes Guidance to Clarify Supervisory Expectations Related to Risk Management for Large Financial Institutions</strong>: Proposed Guidance Presents Core Principles for Effective Senior Management, Management of Business Lines, and Independent Risk Management and Controls https://www.sullcrom.com/federal-reserve-proposes-guidance-to-clarify-supervisory-expectations-related-to-risk-management-for-large-financial-institutions Mon, 08 Jan 2018 05:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-guidance-to-clarify-supervisory-expectations-related-to-risk-management-for-large-financial-institutions <strong>U.S. Tax Reform:</strong> Individual Taxation https://www.sullcrom.com/us-tax-reform-individual-taxation Mon, 08 Jan 2018 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-individual-taxation <strong>U.S. Tax Reform</strong>: Mergers and Acquisitions Considerations https://www.sullcrom.com/us-tax-reform-mergers-and-acquisitions-considerations Tue, 02 Jan 2018 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-mergers-and-acquisitions-considerations Nicolas Bourtin Examines the Psychology of White-Collar Crime in <em>New York Law Journal</em> https://www.sullcrom.com/articles-bourtin-examines-the-psychology-of-white-collar-crime-in-new-york-law-journal-2018 Mon, 01 Jan 2018 05:00:00 GMT https://www.sullcrom.com/articles-bourtin-examines-the-psychology-of-white-collar-crime-in-new-york-law-journal-2018 <strong><em>TCL Comm&rsquo;n</em> v. <em>Ericsson</em></strong>: District Court Issues Comprehensive Decision Determining Worldwide FRAND Royalty Rates for Ericsson&rsquo;s 2G, 3G and 4G Wireless Standard Essential Patent Portfolio https://www.sullcrom.com/tcl-commn-v-ericsson Fri, 29 Dec 2017 05:00:00 GMT https://www.sullcrom.com/tcl-commn-v-ericsson <strong>Contested Bank Acquisition Application</strong> https://www.sullcrom.com/contested-bank-acquisition-application Thu, 28 Dec 2017 05:00:00 GMT https://www.sullcrom.com/contested-bank-acquisition-application <strong>U.S. Tax Reform</strong>: Infrastructure Provisions https://www.sullcrom.com/us-tax-reform-infrastructure-provisions Thu, 28 Dec 2017 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-infrastructure-provisions <strong>SEC Guidance on Reporting for U.S. Tax Reform</strong>: SEC Staff Releases Guidance on Form 8-K Reporting for the Re-Measurement of Deferred Tax Assets and on Initial Income Tax Effects of New Tax Legislation https://www.sullcrom.com/sec-guidance-on-reporting-for-us-tax-reform Tue, 26 Dec 2017 05:00:00 GMT https://www.sullcrom.com/sec-guidance-on-reporting-for-us-tax-reform <strong>U.S. Tax Reform</strong>: Insurance Company Provisions https://www.sullcrom.com/us-tax-reform-insurance-company-provisions Fri, 22 Dec 2017 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-insurance-company-provisions <strong>EU Competition Law&mdash;Vertical Agreements</strong>: EU Court of Justice Allows Luxury Goods Manufacturers to Prohibit Online Sales https://www.sullcrom.com/eu-competition-lawvertical-agreements-eu-court-of-justice-allows-luxury-goods-manufacturers-to-prohibit-online-sales Thu, 21 Dec 2017 05:00:00 GMT https://www.sullcrom.com/eu-competition-lawvertical-agreements-eu-court-of-justice-allows-luxury-goods-manufacturers-to-prohibit-online-sales <strong>Proposed Amendments to Policy on Payment System Risk</strong>: Federal Reserve Proposes Amendments to Policy on Payment System Risk Affecting Foreign Banking Organizations https://www.sullcrom.com/proposed-amendments-to-policy-on-payment-system-risk Thu, 21 Dec 2017 05:00:00 GMT https://www.sullcrom.com/proposed-amendments-to-policy-on-payment-system-risk <strong>U.S. Tax Reform</strong>: Congress Passes Tax Reform https://www.sullcrom.com/us-tax-reform-congress-passes-tax-reform-12-20-17 Wed, 20 Dec 2017 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-congress-passes-tax-reform-12-20-17 Nicolas Bourtin Publishes Piece in <em>Law.com</em>&rsquo;s Inside Track Newsletter https://www.sullcrom.com/publications-bourtin-publishes-piece-in-lawcoms-inside-track-newsletter-2017 Wed, 20 Dec 2017 05:00:00 GMT https://www.sullcrom.com/publications-bourtin-publishes-piece-in-lawcoms-inside-track-newsletter-2017 <strong>Bank Capital Requirements:</strong> Basel Committee Releases Standards to Finalize Basel III Framework https://www.sullcrom.com/bank-capital-requirements-basel-committee-releases-standards-to-finalize-basel-iii-framework Tue, 19 Dec 2017 05:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-basel-committee-releases-standards-to-finalize-basel-iii-framework <strong>Delaware Supreme Court Reverses <em>Dell </em>Appraisal Decision in Continuation of <em>DFC </em>Reasoning: </strong>Court Rejects Court of Chancery&rsquo;s Failure to Ascribe Weight to Deal Price or Market Price in Appraisal but Stops Short of Establishing a Deal-Price Presumption<br /> &nbsp; https://www.sullcrom.com/delaware-supreme-court-reverses-dell-appraisal-decision-in-continuation-of-dfc-reasoning Tue, 19 Dec 2017 05:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-reverses-dell-appraisal-decision-in-continuation-of-dfc-reasoning <strong>Company Halts &ldquo;Initial Coin Offering&rdquo; After SEC Issues Cease-and-Desist Order; SEC Chairman Issues Statement on Blockchain-Based Offerings</strong>: Without Alleging Fraud, SEC Order Finds That Company&rsquo;s Token Sale Was an Unregistered Public Securities Offering; SEC Chairman Jay Clayton Cautions on Initial Coin Offerings and Cryptocurrencies, While Noting Possibility of Valid Private Placements and Non-Security Tokens https://www.sullcrom.com/company-halts-initial-coin-offering-after-sec-issues-cease-and-desist-order-sec-chairman-issues-statement-on-blockchain-based-offerings Wed, 13 Dec 2017 05:00:00 GMT https://www.sullcrom.com/company-halts-initial-coin-offering-after-sec-issues-cease-and-desist-order-sec-chairman-issues-statement-on-blockchain-based-offerings <strong>Bank Capital Plans and Stress Tests:</strong> Federal Reserve Proposes a New Stress Testing Policy Statement, Several Enhancements to Supervisory Stress Test Model Disclosure and Amendments to its Stress Testing Scenario Design Framework https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-proposes-a-new-stress-testing-policy-statement Tue, 12 Dec 2017 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-proposes-a-new-stress-testing-policy-statement <strong>NYSE Changes Rule on Issuance of Material News Immediately After Market Hours</strong>: NYSE Prohibits NYSE Listed Companies from Releasing Material News for up to Five Minutes After NYSE Official Closing Time https://www.sullcrom.com/nyse-changes-rule-on-issuance-of-material-news-immediately-after-market-hours Mon, 11 Dec 2017 05:00:00 GMT https://www.sullcrom.com/nyse-changes-rule-on-issuance-of-material-news-immediately-after-market-hours <strong>New York State Paid Family Leave</strong>: Effective January 1, 2018, Employers Must Provide Most Employees up to Eight Weeks of Family Leave with Pay Equal to 50% of the Employee&rsquo;s Average Weekly Wage as Limited by a Statutory Cap https://www.sullcrom.com/new-york-state-paid-family-leave Fri, 08 Dec 2017 05:00:00 GMT https://www.sullcrom.com/new-york-state-paid-family-leave <strong>Financial Services Regulatory Reform Legislation</strong>: Senate Panel Approves Bipartisan Regulatory Reform Bill https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senate-panel-approves-bipartisan-regulatory-reform-bill Thu, 07 Dec 2017 05:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senate-panel-approves-bipartisan-regulatory-reform-bill Ari Blaut and Daniel Loeser Co-author <em>Corporate Counsel </em>Article on Federal Investigations and Implications Under Debt Agreements https://www.sullcrom.com/publications-blaut-loeser-co-author-corporate-counsel-article-federal-investigations-implications-debt-agreements-2017 Tue, 05 Dec 2017 05:00:00 GMT https://www.sullcrom.com/publications-blaut-loeser-co-author-corporate-counsel-article-federal-investigations-implications-debt-agreements-2017 <strong>Second Circuit Rules Creditors Can Require Garnishees to Bring Assets From Abroad to the United States to Satisfy Judgments Against Foreign Sovereigns</strong>: In a Noteworthy Ruling for Judgment Creditors, the Second Circuit Held That the Foreign Sovereign Immunities Act Poses No Obstacle to Requiring a Bank in New York to Bring Funds It Holds Outside the United States to New York to Satisfy a Judgment Against Iran https://www.sullcrom.com/second-circuit-rules-creditors-can-require-garnishees-to-bring-assets-from-abroad-to-the-us-to-satisfy-judgments-against-foreign-sovereigns Fri, 01 Dec 2017 05:00:00 GMT https://www.sullcrom.com/second-circuit-rules-creditors-can-require-garnishees-to-bring-assets-from-abroad-to-the-us-to-satisfy-judgments-against-foreign-sovereigns Andrew Gerlach and Rebecca Simmons Edit Chambers Global Practice Guides: FinTech 2018 Edition https://www.sullcrom.com/publications-gerlach-simmons-edit-chambers-global-practice-guides-fintech-2018-edition-2017 Fri, 01 Dec 2017 05:00:00 GMT https://www.sullcrom.com/publications-gerlach-simmons-edit-chambers-global-practice-guides-fintech-2018-edition-2017 Inosi Nyatta Authors <em>ESI Africa </em>Article on Africa Power Sector Investment https://www.sullcrom.com/publications-nyatta-authors-esi-africa-article-africa-power-sector-investment-2017 Thu, 30 Nov 2017 05:00:00 GMT https://www.sullcrom.com/publications-nyatta-authors-esi-africa-article-africa-power-sector-investment-2017 S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-november-2017 Thu, 30 Nov 2017 05:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-november-2017 <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp; Deputy Attorney General Rod Rosenstein Announces Revised FCPA Corporate Enforcement Policy https://www.sullcrom.com/foreign-corrupt-practices-act-alert-deputy-attorney-general-rod-rosenstein-announces-revised-fcpa-corporate-enforcement-policy Wed, 29 Nov 2017 05:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-deputy-attorney-general-rod-rosenstein-announces-revised-fcpa-corporate-enforcement-policy Donald Korb and Andrew Solomon Co-author<em> Tax Journal </em>Article on U.S. Tax Reform https://www.sullcrom.com/publications-korb-solomon-co-author-tax-journal-article-on-us-tax-reform-2017 Wed, 29 Nov 2017 05:00:00 GMT https://www.sullcrom.com/publications-korb-solomon-co-author-tax-journal-article-on-us-tax-reform-2017 <em>S&amp;C Critical Insights </em>&ndash; Investigations &amp; Enforcement: DOJ&#39;s Codification of Its FCPA Self-Reporting Policy https://www.sullcrom.com/sandc-critical-insights-podcast-bourtin-oshea-investigations-enforcement-doj-codification-fcpa-self-reporting-policy Wed, 29 Nov 2017 05:00:00 GMT https://www.sullcrom.com/sandc-critical-insights-podcast-bourtin-oshea-investigations-enforcement-doj-codification-fcpa-self-reporting-policy <strong>U.S. Treasury Report on FSOC Designations; FSB Decides Not to Publish List of Global Systemically Important Insurers for 2017</strong>: Treasury Submits Report Examining FSOC Processes for Designating Nonbank Financial Companies and FMUs as Systemically Important; FSB Decides Not to Publish List of G-SIIs for 2017 https://www.sullcrom.com/us-treasury-report-on-fsoc-designations-fsb-decides-not-to-publish-list-of-global-systemically-important-insurers-for-2017 Mon, 27 Nov 2017 05:00:00 GMT https://www.sullcrom.com/us-treasury-report-on-fsoc-designations-fsb-decides-not-to-publish-list-of-global-systemically-important-insurers-for-2017 <strong>Bank Capital Requirements:</strong> Federal Banking Agencies Extend Certain Transition Provisions for Non-Advanced Approaches Banking Organizations https://www.sullcrom.com/ank-capital-requirements-federal-banking-agencies-extend-certain-transition-provisions-for-non-advanced-approaches-banking-organizations Wed, 22 Nov 2017 05:00:00 GMT https://www.sullcrom.com/ank-capital-requirements-federal-banking-agencies-extend-certain-transition-provisions-for-non-advanced-approaches-banking-organizations <strong>Financial Services Regulatory Reform Legislation</strong>: Senators Introduce Bipartisan Regulatory Reform Bill https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senators-introduce-bipartisan-regulatory-reform-bill Mon, 20 Nov 2017 05:00:00 GMT https://www.sullcrom.com/financial-services-regulatory-reform-legislation-senators-introduce-bipartisan-regulatory-reform-bill Rodgin Cohen and Mitchell Eitel Co-author <em>Law360</em> Article on Preventing Another Financial Crisis https://www.sullcrom.com/publications-cohen-eitel-co-author-law360-article-preventing-another-financial-crisis-2017 Mon, 20 Nov 2017 05:00:00 GMT https://www.sullcrom.com/publications-cohen-eitel-co-author-law360-article-preventing-another-financial-crisis-2017 <strong>ISS Releases 2018 Voting Policy Updates</strong>: Focus on Excessive Non-Employee Director Compensation, Board Diversity and Gender Pay Gap Continues While Poison Pills Return to the Spotlight https://www.sullcrom.com/iss-releases-2018-voting-policy-updates Sat, 18 Nov 2017 05:00:00 GMT https://www.sullcrom.com/iss-releases-2018-voting-policy-updates <strong>French Tax Reform</strong>: On November 15, 2017, the French government released a proposed reform of the tax regime applicable to mergers and spin-offs. The draft legislation would remove some of the most stringent requirements currently applicable to both cross-border and domestic reorganizations. https://www.sullcrom.com/french-tax-reform-11-17-2017 Fri, 17 Nov 2017 05:00:00 GMT https://www.sullcrom.com/french-tax-reform-11-17-2017 <strong>U.S. Tax Reform</strong>: Joint Committee on Taxation Releases Summary of Senate Finance Committee&rsquo;s Tax Reform Plan https://www.sullcrom.com/us-tax-reform-joint-committee-on-taxation-releases-summary-of-senate-finance-committees-tax-reform-plan Fri, 10 Nov 2017 05:00:00 GMT https://www.sullcrom.com/us-tax-reform-joint-committee-on-taxation-releases-summary-of-senate-finance-committees-tax-reform-plan <strong>SEC Staff Begins Taking Steps to Reform Shareholder Proposals</strong>: Guidance Contemplates New Board of Director Involvement in the &ldquo;Ordinary Business&rdquo; and &ldquo;Economic Relevance&rdquo; Exclusions and Suggests the Staff Would Give the Board&rsquo;s Conclusion a Degree of Deference; Also Establishes Procedural Requirements for Proponents to Designate Representatives and Allows Shareholders and Issuers to Use Images in Proposals https://www.sullcrom.com/sec-staff-begins-taking-steps-to-reform-shareholder-proposals Fri, 03 Nov 2017 04:00:00 GMT https://www.sullcrom.com/sec-staff-begins-taking-steps-to-reform-shareholder-proposals <strong>Tax Reform Bill Proposes Significant Compensation Changes</strong>: Tax Reform Proposal Would Eliminate Nonqualified Deferred Compensation, Limit Deductions for Payments to Highly Compensated Officers and Restrict Compensation for Tax-Exempt Organizations https://www.sullcrom.com/tax-reform-bill-proposes-significant-compensation-changes Fri, 03 Nov 2017 04:00:00 GMT https://www.sullcrom.com/tax-reform-bill-proposes-significant-compensation-changes <strong>U.S. Tax Reform&mdash;Insurance Company Provisions</strong>: House Ways and Means Committee Releases Draft Tax Reform Bill&mdash;Insurance Company Provisions https://www.sullcrom.com/us-tax-reform-insurance-company-provisions-house-ways-and-means-committee-releases-draft-tax-reform-bill-insurance-company-provisions Fri, 03 Nov 2017 04:00:00 GMT https://www.sullcrom.com/us-tax-reform-insurance-company-provisions-house-ways-and-means-committee-releases-draft-tax-reform-bill-insurance-company-provisions Nicolas Bourtin Authors <em>Washington Post</em> Article on White Collar Crime Myths https://www.sullcrom.com/publications-bourtin-authors-washington-post-article-on-white-collar-crime-myths-2017 Fri, 03 Nov 2017 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-authors-washington-post-article-on-white-collar-crime-myths-2017 <strong>U.S. Tax Reform</strong>: House Ways and Means Committee Releases Draft of Tax Reform Bill https://www.sullcrom.com/us-tax-reform-house-ways-and-means-committee-releases-draft-of-tax-reform-bill Thu, 02 Nov 2017 04:00:00 GMT https://www.sullcrom.com/us-tax-reform-house-ways-and-means-committee-releases-draft-of-tax-reform-bill <strong>U.S. Treasury Report on Asset Management and Insurance Industry Regulation</strong>: Trump Executive Order Required Fundamental Reassessment of Existing Rules; Treasury Submits the Third of Four Reports Examining the Regulatory Framework for Asset Management and Insurance https://www.sullcrom.com/us-treasury-report-on-asset-management-and-insurance-industry-regulation Thu, 02 Nov 2017 04:00:00 GMT https://www.sullcrom.com/us-treasury-report-on-asset-management-and-insurance-industry-regulation <strong>EU Merger Control</strong>: Recent EU General Court Judgments on Merger Control https://www.sullcrom.com/eu-merger-control-recent-eu-general-court-judgments-on-merger-control Mon, 30 Oct 2017 04:00:00 GMT https://www.sullcrom.com/eu-merger-control-recent-eu-general-court-judgments-on-merger-control <strong>SEC Approves New PCAOB Auditor Reporting Standard:</strong> New Standard Expands the Scope of the Auditor&rsquo;s Report and Requires Auditors to Identify and Discuss &ldquo;Critical Audit Matters&rdquo; https://www.sullcrom.com/sec-approves-new-pcaob-auditor-reporting-standard-new-standard-expands-the-scope-of-the-auditors-report Mon, 30 Oct 2017 04:00:00 GMT https://www.sullcrom.com/sec-approves-new-pcaob-auditor-reporting-standard-new-standard-expands-the-scope-of-the-auditors-report Matthew Friestedt Co-authors <em>Journal of Compensation and Benefits </em>Article on the Section 280G Golden Parachute Excise Tax Rules (Part 2) https://www.sullcrom.com/publications-friestedt-co-authors-journal-compensation-benefits-article-section-280g-golden-parachute-excise-tax-rules-part-2-2017 Mon, 30 Oct 2017 04:00:00 GMT https://www.sullcrom.com/publications-friestedt-co-authors-journal-compensation-benefits-article-section-280g-golden-parachute-excise-tax-rules-part-2-2017 <strong>SEC Announces Measures to Facilitate Cross-Border Implementation of the Research Provisions of MiFID II</strong>: Three No-Action Letters Permit Broker-Dealers to Unbundle Research Fees from Commissions without Being Regulated as Investment Advisers; Permit Continued Reliance on Exchange Act Section 28(e); and Allow Investment Advisers to Continue Aggregating Trade Orders https://www.sullcrom.com/sec-announces-measures-to-facilitate-cross-border-implementation-of-the-research-provisions-of-mifid-ii Fri, 27 Oct 2017 04:00:00 GMT https://www.sullcrom.com/sec-announces-measures-to-facilitate-cross-border-implementation-of-the-research-provisions-of-mifid-ii S&amp;C Publishes&nbsp;M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-october-2017 Wed, 25 Oct 2017 04:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-manda-hot-topics-quarterly-update-october-2017 <strong>Senate Votes to Overturn CFPB Arbitration Rule</strong> https://www.sullcrom.com/senate-votes-to-overturn-cfpb-arbitration-rule-10-24-17 Tue, 24 Oct 2017 04:00:00 GMT https://www.sullcrom.com/senate-votes-to-overturn-cfpb-arbitration-rule-10-24-17 Ari Blaut, Craig Jones, Jamieson Logie, Neal McKnight, Presley Warner and Jonathon Hannah Contribute to <em>IFLR</em> Cross-Border Financing Report 2017 https://www.sullcrom.com/publications-blaut-jones-logie-mcknight-warner-hannah-contribute-iflr-cross-border-financing-report-2017 Mon, 23 Oct 2017 04:00:00 GMT https://www.sullcrom.com/publications-blaut-jones-logie-mcknight-warner-hannah-contribute-iflr-cross-border-financing-report-2017 <strong>Congressional Review Act</strong>: GAO Determines That Banking Agencies&rsquo; Leveraged Lending Guidance is a &ldquo;Rule&rdquo; and Therefore Subject to the Requirements of the Congressional Review Act https://www.sullcrom.com/congressional-review-act-10-20-17 Fri, 20 Oct 2017 04:00:00 GMT https://www.sullcrom.com/congressional-review-act-10-20-17 <strong>LabCFTC Releases Primer on Virtual Currencies</strong>: CFTC FinTech Hub Launches Educational Tool for Innovators and Clarifies Jurisdiction Over Virtual Currencies https://www.sullcrom.com/labcftc-releases-primer-on-virtual-currencies-10-19-17 Thu, 19 Oct 2017 04:00:00 GMT https://www.sullcrom.com/labcftc-releases-primer-on-virtual-currencies-10-19-17 <strong>United States Supreme Court Grants <em>Certiorari </em>in <em>United States </em>v. <em>Microsoft Corporation</em></strong>: Court Will Review Whether a Warrant Issued Under the U.S. Stored Communications Act Compels a U.S.-Based Entity to Disclose User Account Data Stored Abroad https://www.sullcrom.com/united-states-supreme-court-grants-certiorari-in-united-states-v-microsoft-corporation Tue, 17 Oct 2017 04:00:00 GMT https://www.sullcrom.com/united-states-supreme-court-grants-certiorari-in-united-states-v-microsoft-corporation David Rein, Matthew Schwartz and John Collins Co-author Article on Private Securities Litigation Reform Act for <em>Thomson Reuters&rsquo; Practical Law: The Journal | Litigation</em> https://www.sullcrom.com/publications-rein-schwartz-collins-co-author-article-private-securities-litigation-reform-act-thomson-reuters-practical-law-journal-litigation-2017 Tue, 17 Oct 2017 04:00:00 GMT https://www.sullcrom.com/publications-rein-schwartz-collins-co-author-article-private-securities-litigation-reform-act-thomson-reuters-practical-law-journal-litigation-2017 <strong>OCC Issues Updated Policy for Determining the Impact of Discriminatory or Illegal Credit Practices on Community Reinvestment Act Ratings</strong>: OCC Issues <em>Policies and Procedures Manual</em> Update Setting Forth a Framework for Determining the Effect of Evidence of Discriminatory or Other Illegal Credit Practices on CRA Ratings for OCC-Supervised Institutions https://www.sullcrom.com/occ-issues-updated-policy-for-determining-the-impact-of-discriminatory-or-illegal-credit-practices-on-community-reinvestment-act-ratings Fri, 13 Oct 2017 04:00:00 GMT https://www.sullcrom.com/occ-issues-updated-policy-for-determining-the-impact-of-discriminatory-or-illegal-credit-practices-on-community-reinvestment-act-ratings <strong>SEC Proposes Rules to Modernize and Simplify Regulation S-K Disclosure Requirements</strong>: Proposal Would Streamline MD&amp;A to Provide Flexibility in Discussing Historical Periods and Simplify Exhibit Practices and Related Process for Confidential Treatment Requests https://www.sullcrom.com/sec-proposes-rules-to-modernize-and-simplify-regulation-s-k-disclosure-requirements Fri, 13 Oct 2017 04:00:00 GMT https://www.sullcrom.com/sec-proposes-rules-to-modernize-and-simplify-regulation-s-k-disclosure-requirements <strong>Treasury Issues Comprehensive Report on Capital Markets Reform</strong>: Trump Executive Order Required Fundamental Reassessment of Existing Rules; Treasury Submits the Second of Four Reports Examining the Regulatory Framework of U.S. Capital Markets https://www.sullcrom.com/treasury-issues-comprehensive-report-on-capital-markets-reform Wed, 11 Oct 2017 04:00:00 GMT https://www.sullcrom.com/treasury-issues-comprehensive-report-on-capital-markets-reform <strong>Landmark French Constitutional Court Decision on the 3% Tax on Dividend Distributions</strong>: The French Constitutional Court Ruled That the 3% Tax on Dividend Distributions Is Unconstitutional https://www.sullcrom.com/landmark-french-constitutional-court-decision-on-the-3-percent-tax-on-dividend-distributions Mon, 09 Oct 2017 04:00:00 GMT https://www.sullcrom.com/landmark-french-constitutional-court-decision-on-the-3-percent-tax-on-dividend-distributions <strong>Bank Capital Requirements</strong>: Federal Banking Agencies Propose Capital Rule Simplifications to the Standardized Approach Calculations Applicable Primarily to Non-Advanced Approaches Banking Organizations https://www.sullcrom.com/bank-capital-requirements-October-4-2017 Fri, 06 Oct 2017 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-October-4-2017 Tracy Richelle High Authors <em>ABA Journal </em>Article on Work-Life Balance https://www.sullcrom.com/publications-high-authors-aba-journal-article-work-life-balance-2017 Sun, 01 Oct 2017 04:00:00 GMT https://www.sullcrom.com/publications-high-authors-aba-journal-article-work-life-balance-2017 Theodore Rogers, Tracy Richelle High and Julia Jordan Contribute to <em>Chambers Global Practice Guide: Employment 2018</em> https://www.sullcrom.com/publications-rogers-high-jordan-contribute-chambers-global-practice-guide-employment-2018-2017 Sat, 30 Sep 2017 04:00:00 GMT https://www.sullcrom.com/publications-rogers-high-jordan-contribute-chambers-global-practice-guide-employment-2018-2017 <strong>U.S. and EU Sign Covered Agreement</strong>: Covered Agreement Between the United States and the European Union on Insurance and Reinsurance Prudential Measures Is Signed https://www.sullcrom.com/us-and-eu-sign-covered-agreement-9-27-17 Wed, 27 Sep 2017 04:00:00 GMT https://www.sullcrom.com/us-and-eu-sign-covered-agreement-9-27-17 <strong>SEC Considers NYSE Proposal to Permit Direct Listings</strong>: SEC to Determine Whether to Approve NYSE&rsquo;s Proposal to Permit Listings of Qualifying Private Companies Without Securities Act Registration https://www.sullcrom.com/sec-considers-nyse-proposal-to-permit-direct-listings Tue, 26 Sep 2017 04:00:00 GMT https://www.sullcrom.com/sec-considers-nyse-proposal-to-permit-direct-listings <strong><em>In re: Cray Inc.</em>&mdash;</strong>Federal Circuit, Granting Mandamus Petition, Rejects Eastern District of Texas&rsquo; New Patent Venue Rules and Provides Guidance Under Supreme Court&rsquo;s Decision in <em>TC Heartland</em> https://www.sullcrom.com/in-re-cray-inc-federal-circuit-granting-mandamus-petition-rejects-eastern-district-of-texas-new-patent-venue-rules Fri, 22 Sep 2017 04:00:00 GMT https://www.sullcrom.com/in-re-cray-inc-federal-circuit-granting-mandamus-petition-rejects-eastern-district-of-texas-new-patent-venue-rules <strong>SEC Substantially Eases Burden of Pay Ratio Disclosure</strong>: New Guidance Allows Use of Widely Recognized Tests to Determine Who Is Included as an Employee, Reinforces Flexibility to Use Reasonable Estimates and Existing Internal Records to Identify the Median Employee and Allows Ratio to be Described as an Estimate https://www.sullcrom.com/sec-substantially-eases-burden-of-pay-ratio-disclosure Fri, 22 Sep 2017 04:00:00 GMT https://www.sullcrom.com/sec-substantially-eases-burden-of-pay-ratio-disclosure <strong>CFPB Rule Prohibits Financial Services Providers from Blocking Consumer Class Actions in Arbitration Agreements</strong> https://www.sullcrom.com/cfpb-rule-prohibits-financial-services-providers-from-blocking-consumer-class-actions-in-arbitration-agreements Mon, 18 Sep 2017 04:00:00 GMT https://www.sullcrom.com/cfpb-rule-prohibits-financial-services-providers-from-blocking-consumer-class-actions-in-arbitration-agreements <strong>EU Merger Control</strong>: New EU Framework for Screening of Foreign Direct Investments https://www.sullcrom.com/eu-merger-control-new-eu-framework-for-screening-of-foreign-direct-investments Mon, 18 Sep 2017 04:00:00 GMT https://www.sullcrom.com/eu-merger-control-new-eu-framework-for-screening-of-foreign-direct-investments <strong>Southern District of New York Rejects 1933 Act Claims Based on Events Post-Dating an Issuer&rsquo;s Financial Statements</strong>: Issuer in April 2008 Offering Had No Duty To Disclose Additional Information Concerning Events of the First Quarter of 2008. District Court Also Holds that Defendants Carried Their Burden of Proving that Class Period Share Price Declines Were Not Caused by Alleged Misrepresentations. https://www.sullcrom.com/southern-district-of-new-york-rejects-1933-act-claims-based-on-events-post-dating-an-issuers-financial-statements Fri, 15 Sep 2017 04:00:00 GMT https://www.sullcrom.com/southern-district-of-new-york-rejects-1933-act-claims-based-on-events-post-dating-an-issuers-financial-statements Requirement Takes Effect for SEC Filings to Include Hyperlinks to Exhibits: New Requirements Take Effect September 1, 2017 for Most Companies, With One-Year Delay for Certain Non-Accelerated Filers and Smaller Reporting Companies https://www.sullcrom.com/requirement-takes-effect-for-sec-filings-to-include-hyperlinks-to-exhibits-new-requirements-take-effect-september-1-2017 Tue, 12 Sep 2017 04:00:00 GMT https://www.sullcrom.com/requirement-takes-effect-for-sec-filings-to-include-hyperlinks-to-exhibits-new-requirements-take-effect-september-1-2017 <strong>NYSE Rule Changes on Announcements Outside Market Hours</strong>: NYSE Expands Notice Requirements Regarding Dividend Announcements and Proposes to Limit the Release of Material News by Listed Companies Immediately After Market Close https://www.sullcrom.com/nyse-rule-changes-on-announcements-outside-market-hours Wed, 06 Sep 2017 04:00:00 GMT https://www.sullcrom.com/nyse-rule-changes-on-announcements-outside-market-hours <em>#SCFlash</em>&mdash;August Developments https://www.sullcrom.com/scflash-august-developments-2017 Tue, 05 Sep 2017 04:00:00 GMT https://www.sullcrom.com/scflash-august-developments-2017 <strong><em>Nevada</em> v. <em>U.S. Department of Labor</em>&mdash;Federal Court Invalidates 2016 Overtime Regulations</strong>: After Preliminarily Enjoining U.S. Department of Labor&rsquo;s Overtime Exemption Regulations, Federal Judge Issues Permanent Injunction https://www.sullcrom.com/nevada-v-us-department-of-labor-federal-court-invalidates-2016-overtime-regulations Tue, 05 Sep 2017 04:00:00 GMT https://www.sullcrom.com/nevada-v-us-department-of-labor-federal-court-invalidates-2016-overtime-regulations Matthew Friestedt Co-authors <em>Journal of Compensation and Benefits </em>Article on the Section 280G Golden Parachute Excise Tax Rules (Part 1) https://www.sullcrom.com/publications-friestedt-co-authors-journal-compensation-benefits-article-section-280g-2017 Mon, 28 Aug 2017 04:00:00 GMT https://www.sullcrom.com/publications-friestedt-co-authors-journal-compensation-benefits-article-section-280g-2017 <strong>Banking Organization Capital Requirements</strong>: Federal Banking Agencies Propose Extension of Certain Transitional Provisions for Non-Advanced Approaches Banking Organizations https://www.sullcrom.com/banking-organization-capital-requirements-August-25-2017 Fri, 25 Aug 2017 04:00:00 GMT https://www.sullcrom.com/banking-organization-capital-requirements-August-25-2017 <strong>Administration Issues Executive Order Designed to Streamline Federal Environmental Permitting Reviews for Infrastructure Projects</strong>: Order Establishes a Two-Year Timeline for Processing Federal Environmental Reviews and a One Federal Decision Policy for Major Infrastructure Projects https://www.sullcrom.com/administration-issues-executive-order-designed-to-streamline-federal-environmental-permitting-reviews-for-infrastructure-projects Mon, 21 Aug 2017 04:00:00 GMT https://www.sullcrom.com/administration-issues-executive-order-designed-to-streamline-federal-environmental-permitting-reviews-for-infrastructure-projects <strong>Federal Transportation Administration Proposes Procedures to Address Impediments to the Use of P3s and Private Investment in Transportation Projects</strong>: Federal Transportation Administration Proposes Procedures for Requesting Waivers or Modifications of Certain Regulatory Requirements to Increase Use of P3s and Private Investment in Transportation Projects https://www.sullcrom.com/federal-transportation-administration-proposes-procedures-to-address-impediments-to-the-use-of-p3s-and-private-investment-in-transportation-projects Fri, 18 Aug 2017 04:00:00 GMT https://www.sullcrom.com/federal-transportation-administration-proposes-procedures-to-address-impediments-to-the-use-of-p3s-and-private-investment-in-transportation-projects <strong>FINRA Rule Amendments</strong>: SEC Approves FINRA Rule Amendments Relating to Qualification and Registration Requirements for Representatives and Principals https://www.sullcrom.com/finra-rule-amendments-sec-approves-finra-rule-amendments-relating-to-qualification-and-registration-requirements-for-representatives-and-principals Fri, 18 Aug 2017 04:00:00 GMT https://www.sullcrom.com/finra-rule-amendments-sec-approves-finra-rule-amendments-relating-to-qualification-and-registration-requirements-for-representatives-and-principals Nicolas Bourtin Serves as Editor of Recently Published Seventh Edition of <em>The International Investigations Review</em> https://www.sullcrom.com/publications-bourtin-serves-editor-recently-published-seventh-edition-international-investigations-review-2017 Fri, 18 Aug 2017 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-serves-editor-recently-published-seventh-edition-international-investigations-review-2017 <strong>Cash Election Dividends Paid by Real Estate Investment Trusts and Regulated Investment Companies</strong>: IRS Revenue Procedure Eliminates Need for REITs and RICs to Obtain IRS Rulings on Cash Election Dividends https://www.sullcrom.com/cash-election-dividends-paid-by-real-estate-investment-trusts-and-regulated-investment-companies Mon, 14 Aug 2017 04:00:00 GMT https://www.sullcrom.com/cash-election-dividends-paid-by-real-estate-investment-trusts-and-regulated-investment-companies <strong>IAIS&mdash;Global Insurance Capital Standard ICS 1.0:</strong> IAIS Releases Insurance Capital Standard ICS 1.0 for Extended Field Testing https://www.sullcrom.com/iaisglobal-insurance-capital-standard-ics-10-iais-releases-insurance-capital-standard-ics-10-for-extended-field-testing Mon, 14 Aug 2017 04:00:00 GMT https://www.sullcrom.com/iaisglobal-insurance-capital-standard-ics-10-iais-releases-insurance-capital-standard-ics-10-for-extended-field-testing <strong>OCIE Issues Risk Alert Following Recent Cybersecurity Examinations of Financial Firms</strong>: Office of Compliance Inspections and Examinations Summarizes Observations on Industry Practices and Identifies Continuing Areas of Weakness https://www.sullcrom.com/ocie-issues-risk-alert-following-recent-cybersecurity-examinations-of-financial-firms Sun, 13 Aug 2017 04:00:00 GMT https://www.sullcrom.com/ocie-issues-risk-alert-following-recent-cybersecurity-examinations-of-financial-firms <strong>Regulators Increase Focus on Virtual Currency and Digital Tokens, Including ICOs</strong>: Recent SEC, FinCEN and CFTC Actions Demonstrate Continued Focus of U.S. Regulators on Virtual Currency and Digital Token Businesses https://www.sullcrom.com/regulators-increase-focus-on-virtual-currency-and-digital-tokens-including-icos Tue, 08 Aug 2017 04:00:00 GMT https://www.sullcrom.com/regulators-increase-focus-on-virtual-currency-and-digital-tokens-including-icos <strong>Federal Reserve Proposes New Rating System</strong>: Federal Reserve Proposes to Establish a New Rating System for the Supervision of Large Financial Institutions Designed to Align with the Supervisory Program for Those Institutions and to Enhance the Clarity and Consistency of Supervisory Assessments https://www.sullcrom.com/federal-reserve-proposes-new-rating-system Mon, 07 Aug 2017 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-new-rating-system <strong>Federal Reserve Proposes to Refocus Expectations for Banking Organization Directors on Core Responsibilities</strong>: Proposal Recognizes the Distinct Role of the Board as Compared to Management and the Adverse Impact of Unduly Extensive Requirements on the Board&rsquo;s Attention and Effectiveness https://www.sullcrom.com/federal-reserve-proposes-to-refocus-expectations-for-banking-organization-directors-on-core-responsibilities Mon, 07 Aug 2017 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-to-refocus-expectations-for-banking-organization-directors-on-core-responsibilities <strong>Delaware Supreme Court Reverses DFC Global Appraisal Decision</strong>: Court Finds That Merger Price Following Robust, Conflict-Free Sale Process is the Best Evidence of Fair Value, and Rejects &quot;Private Equity Carve Out&quot; Adopted by Court of Chancery https://www.sullcrom.com/delaware-supreme-court-reverses-dfc-global-appraisal-decision Fri, 04 Aug 2017 04:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-reverses-dfc-global-appraisal-decision S&amp;C Publishes Corporate Governance Hot Topics Quarterly Update https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-august-2017 Fri, 04 Aug 2017 04:00:00 GMT https://www.sullcrom.com/publications-sandc-publishes-corporate-governance-hot-topics-quarterly-update-august-2017 <em>#SCFlash</em>&mdash;July Developments https://www.sullcrom.com/scflash-july-developments-2017 Thu, 03 Aug 2017 04:00:00 GMT https://www.sullcrom.com/scflash-july-developments-2017 <strong>Volcker Rule</strong>: Comptroller of the Currency Releases Request for Information on the Volcker Rule&rsquo;s Implementation, Application and Administration https://www.sullcrom.com/volcker-rule-comptroller-of-the-currency-releases-request-for-information-on-the-volcker-rules-implementation-application-and-administration Thu, 03 Aug 2017 04:00:00 GMT https://www.sullcrom.com/volcker-rule-comptroller-of-the-currency-releases-request-for-information-on-the-volcker-rules-implementation-application-and-administration <strong>Delaware&rsquo;s Most Recent Thinking on the Preferred-Common Conflict</strong>&mdash;<strong><em>Hsu </em>v. <em>ODN Holding Corp.</em> and <em>In re Appraisal of GoodCents Holdings, Inc.</em>: </strong>Delaware Court of Chancery Addresses the Rights of Preferred Stockholders in the M&amp;A Context https://www.sullcrom.com/delawares-most-recent-thinking-on-the-preferred-common-conflict-hsu-v-odn-holding-corp Wed, 02 Aug 2017 04:00:00 GMT https://www.sullcrom.com/delawares-most-recent-thinking-on-the-preferred-common-conflict-hsu-v-odn-holding-corp <strong>Popular Indices to Bar IPO Companies With Limited Public Voting Rights</strong>: S&amp;P 500 and Russell 3000, Among Others, Will Bar New Companies With Low or No Public Voting Rights; Existing Constituents Not Immediately Impacted https://www.sullcrom.com/popular-indices-to-bar-ipo-companies-with-limited-public-voting-rights Tue, 01 Aug 2017 04:00:00 GMT https://www.sullcrom.com/popular-indices-to-bar-ipo-companies-with-limited-public-voting-rights <strong>New Insurance Accounting Standard IFRS 17:</strong> FSB Endorses New Accounting Standard for Insurance Contracts &ndash; IFRS 17 https://www.sullcrom.com/new-insurance-accounting-standard-ifrs-17-fsb-endorses-new-accounting-standard-for-insurance-contracts-ifrs-17 Mon, 24 Jul 2017 04:00:00 GMT https://www.sullcrom.com/new-insurance-accounting-standard-ifrs-17-fsb-endorses-new-accounting-standard-for-insurance-contracts-ifrs-17 <strong>Volcker Rule</strong>: Federal Reserve Releases Guidance Regarding Requests for Conformance Period Extensions for Seed Investments in Covered Funds and Authorizes Reserve Banks to Approve Extensions https://www.sullcrom.com/volcker-rule-federal-reserve-releases-guidance-regarding-requests-for-conformance-period-extensions-for-seed-investments-in-covered-funds Mon, 24 Jul 2017 04:00:00 GMT https://www.sullcrom.com/volcker-rule-federal-reserve-releases-guidance-regarding-requests-for-conformance-period-extensions-for-seed-investments-in-covered-funds <strong>Volcker Rule</strong>: Federal Banking Agencies Release New Guidance on the Treatment of &ldquo;Foreign Excluded Funds&rdquo; Under the Volcker Rule https://www.sullcrom.com/volcker-rule-federal-banking-agencies-release-new-guidance-on-the-treatment-of-foreign-excluded-funds-under-the-volcker-rule Sat, 22 Jul 2017 04:00:00 GMT https://www.sullcrom.com/volcker-rule-federal-banking-agencies-release-new-guidance-on-the-treatment-of-foreign-excluded-funds-under-the-volcker-rule <strong>Second Circuit Overturns Convictions of Two Former Rabobank Employees Prosecuted for LIBOR Manipulation</strong>: In the First Appellate Decision Nationwide Arising Out of the LIBOR Criminal Investigation, the Second Circuit Holds the Fifth Amendment Prohibits the Use in U.S. Criminal Proceedings of Testimony Compelled by Non-U.S. Governments https://www.sullcrom.com/second-circuit-overturns-convictions-of-two-former-rabobank-employees-prosecuted-for-libor-manipulation Fri, 21 Jul 2017 04:00:00 GMT https://www.sullcrom.com/second-circuit-overturns-convictions-of-two-former-rabobank-employees-prosecuted-for-libor-manipulation <em>#SCFlash</em>&mdash;May/June Developments https://www.sullcrom.com/scflash-may-june-developments-2017 Thu, 20 Jul 2017 04:00:00 GMT https://www.sullcrom.com/scflash-may-june-developments-2017 <strong>Tax Court Overrides Revenue Ruling to Hold That Gain on Sale or Redemption of Partnership Interest is Not Effectively Connected Income</strong>: Tax Court Holds That the Character of Gain From the Sale or Redemption of a Partnership Interest as Effectively Connected or Not is Determined (Based on Statutory Analysis) by Reference to the Outside Partnership Interest, Not the Business Conducted by the Partnership https://www.sullcrom.com/tax-court-overrides-revenue-ruling-to-hold-that-gain-on-sale-or-redemption-of-partnership-interest-is-not-effectively-connected-income Tue, 18 Jul 2017 04:00:00 GMT https://www.sullcrom.com/tax-court-overrides-revenue-ruling-to-hold-that-gain-on-sale-or-redemption-of-partnership-interest-is-not-effectively-connected-income <strong>2017 Proxy Season Review</strong> https://www.sullcrom.com/2017-proxy-season-review <strong>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<br /> <br /> Climate Issues and Board Diversity Attract Increasing Support and Attention; Proposals on Independent Chair and Lobbying Remain Common, But Rarely Pass<br /> <br /> Perceived Non-Responsiveness and Poor Attendance Remain Most Common Reasons for Low Director Support Levels in Uncontested Elections<br /> <br /> Say-on-Pay Results Remain Strong, and Frequency Votes Solidify Dominance of Annual Say-on-Pay Votes</strong> Mon, 17 Jul 2017 04:00:00 GMT https://www.sullcrom.com/2017-proxy-season-review <strong>Arbitration</strong>: <em>Exxon Mobil </em>v. <em>Venezuela </em>Decision&mdash;U.S. Court of Appeals for the Second Circuit Decides that Actions To Enforce ICSID Arbitration Awards Must Comply with the U.S. Foreign Sovereign Immunities Act https://www.sullcrom.com/arbitration-exxon-mobil-v-venezuela-decision-us-court-of-appeals-for-the-second-circuit Thu, 13 Jul 2017 04:00:00 GMT https://www.sullcrom.com/arbitration-exxon-mobil-v-venezuela-decision-us-court-of-appeals-for-the-second-circuit <strong>FSB Resolution Planning Principles</strong>: FSB Finalizes Guiding Principles on the Internal Total Loss-Absorbing Capacity of G-SIBs and Guidance on Achieving Continuity of Access to Financial Market Infrastructures https://www.sullcrom.com/fsb-resolution-planning-principles-7-12-17 Wed, 12 Jul 2017 04:00:00 GMT https://www.sullcrom.com/fsb-resolution-planning-principles-7-12-17 <strong>CFTC Staff Announces Review of Swaps Reporting Requirements and Requests Public Comment</strong>: CFTC Staff Has Initiated a 40-Day Public Comment Period on Proposed <em>Roadmap to Achieve High Quality Swaps</em> <em>Data</em> https://www.sullcrom.com/cftc-staff-announces-review-of-swaps-reporting-requirements-and-requests-public-comment Tue, 11 Jul 2017 04:00:00 GMT https://www.sullcrom.com/cftc-staff-announces-review-of-swaps-reporting-requirements-and-requests-public-comment Rodgin Cohen and John Evangelakos Co-author <em>Wall Street Journal </em>Op-Ed Calling for Formation of U.S. Department of Cybersecurity https://www.sullcrom.com/publications-cohen-evangelakos-co-author-wall-street-journal-op-ed-calling-for-formation-us-department-cybersecurity-2017 Tue, 11 Jul 2017 04:00:00 GMT https://www.sullcrom.com/publications-cohen-evangelakos-co-author-wall-street-journal-op-ed-calling-for-formation-us-department-cybersecurity-2017 Sergio Galvis Authors <em>Capital Markets Law Journal </em>Article on <em>Pari Passu </em>Clause https://www.sullcrom.com/publications-galvis-authors-capital-markets-law-journal-article-pari-passu-clause-2017 Fri, 07 Jul 2017 04:00:00 GMT https://www.sullcrom.com/publications-galvis-authors-capital-markets-law-journal-article-pari-passu-clause-2017 <strong>German Merger Control</strong>: New &ldquo;Size-of-Transaction&rdquo; Test for Merger Control in Germany https://www.sullcrom.com/german-merger-control-new-size-of-transaction-test-for-merger-control-in-germany Wed, 05 Jul 2017 04:00:00 GMT https://www.sullcrom.com/german-merger-control-new-size-of-transaction-test-for-merger-control-in-germany <strong>How The Recent Supreme Court Term Will Affect Business</strong> https://www.sullcrom.com/how-the-recent-supreme-court-term-will-affect-business Wed, 05 Jul 2017 04:00:00 GMT https://www.sullcrom.com/how-the-recent-supreme-court-term-will-affect-business <strong>Confidential Submission of Draft Registration Statements Expanded</strong>: SEC Expands JOBS Act Benefit to All IPO Issuers and Follow-On Offerings within One Year of Initial Registration, including Related Relief for Required Financial Statements https://www.sullcrom.com/confidential-submission-of-draft-registration-statements-expanded Mon, 03 Jul 2017 04:00:00 GMT https://www.sullcrom.com/confidential-submission-of-draft-registration-statements-expanded <strong><em>CalPERS </em>v. <em>ANZ Securities</em>&mdash;U.S. Supreme Court Holds That Securities Act&rsquo;s Three-Year Statute of Repose Is Not Tolled by a Pending Class Action:</strong> Decision Has Important Implications for Class Action Lawsuits and Potential Opt-Out Claimants https://www.sullcrom.com/calpers-v-anz-securitiesus-supreme-court-holds-that-securities-acts-three-year-statute-of-repose-is-not-tolled-by-a-pending-class-action Tue, 27 Jun 2017 04:00:00 GMT https://www.sullcrom.com/calpers-v-anz-securitiesus-supreme-court-holds-that-securities-acts-three-year-statute-of-repose-is-not-tolled-by-a-pending-class-action <strong>FX Global Code&mdash;Global Principles of Good Practice in the Foreign Exchange Market:</strong> The Foreign Exchange Working Group and Market Participants Group Publish the FX Global Code to Provide Guidance on Global Principles of Good Practice in the Foreign Exchange Market https://www.sullcrom.com/fx-global-codeglobal-principles-of-good-practice-in-the-foreign-exchange-market Tue, 20 Jun 2017 04:00:00 GMT https://www.sullcrom.com/fx-global-codeglobal-principles-of-good-practice-in-the-foreign-exchange-market Matthew Schwartz and Corey Omer Co-author <em>Banking Perspectives </em>Article on Constitutionality of State Cybersecurity Regulations https://www.sullcrom.com/publications-schwartz-omer-co-author-banking-perspectives-article-constitutionality-state-cybersecurity-regulations-2017 Thu, 15 Jun 2017 04:00:00 GMT https://www.sullcrom.com/publications-schwartz-omer-co-author-banking-perspectives-article-constitutionality-state-cybersecurity-regulations-2017 <strong>Treasury Issues Comprehensive Report on Depository System Regulatory Reforms</strong>: Trump Executive Order Required Fundamental Reassessment of Existing Rules; Treasury Submits the First of Four Reports Examining Existing Financial Regulatory Framework https://www.sullcrom.com/treasury-issues-comprehensive-report-on-depository-system-regulatory-reforms Wed, 14 Jun 2017 04:00:00 GMT https://www.sullcrom.com/treasury-issues-comprehensive-report-on-depository-system-regulatory-reforms <strong>Supreme Court Clarifies Biosimilar Drug Notice and Disclosure Requirements:</strong> Biosimilar Manufacturers May Provide Notice of Commercial Marketing Before FDA Approval https://www.sullcrom.com/supreme-court-clarifies-biosimilar-drug-notice-and-disclosure-requirements Tue, 13 Jun 2017 04:00:00 GMT https://www.sullcrom.com/supreme-court-clarifies-biosimilar-drug-notice-and-disclosure-requirements <strong>Financial CHOICE Act of 2017:</strong> House Passes Financial Regulatory Reform Legislation https://www.sullcrom.com/financial-choice-act-of-2017-house-passes-financial-regulatory-reform-legislation Fri, 09 Jun 2017 04:00:00 GMT https://www.sullcrom.com/financial-choice-act-of-2017-house-passes-financial-regulatory-reform-legislation <strong>CFTC Issues Final Recordkeeping Rules: </strong>CFTC Finalizes Rule to Modernize Recordkeeping Obligations https://www.sullcrom.com/cftc-issues-final-recordkeeping-rules-cftc-finalizes-rule-to-modernize-recordkeeping-obligations Thu, 08 Jun 2017 04:00:00 GMT https://www.sullcrom.com/cftc-issues-final-recordkeeping-rules-cftc-finalizes-rule-to-modernize-recordkeeping-obligations <strong><em>Kokesh</em> v. <em>SEC</em>:&nbsp; U.S. Supreme Court Holds That a Five-Year Statute of Limitations Applies When the SEC Seeks Disgorgement in Enforcement Actions</strong>: The Decision Builds Upon the Court&rsquo;s 2013 Holding That the Statute of Limitations Applies When the SEC Seeks Civil Monetary Penalties https://www.sullcrom.com/kokesh-v-sec-us-supreme-court-holds-that-a-five-year-statute-of-limitations-applies-when-the-sec-seeks-disgorgement-in-enforcement-actions Tue, 06 Jun 2017 04:00:00 GMT https://www.sullcrom.com/kokesh-v-sec-us-supreme-court-holds-that-a-five-year-statute-of-limitations-applies-when-the-sec-seeks-disgorgement-in-enforcement-actions <strong>DOJ and SEC Bring Insider Trading Charges for Use of Confidential Government Information Obtained by Consultant:</strong> Cases Continue Trend of Insider Trading Charges Based on Material Non-Public Government Information Obtained Through Government Source<br /> &nbsp; https://www.sullcrom.com/doj-and-sec-bring-insider-trading-charges-for-use-of-confidential-government-information-obtained-by-consultant Tue, 06 Jun 2017 04:00:00 GMT https://www.sullcrom.com/doj-and-sec-bring-insider-trading-charges-for-use-of-confidential-government-information-obtained-by-consultant <strong>Auditor&rsquo;s Reports</strong>: PCAOB Adopts New Auditor Reporting Standard and Other Amendments Relating to the Auditor&rsquo;s Report https://www.sullcrom.com/auditors-reports-pcaob-adopts-new-auditor-reporting-standard-and-other-amendments-relating-to-the-auditors-report Mon, 05 Jun 2017 04:00:00 GMT https://www.sullcrom.com/auditors-reports-pcaob-adopts-new-auditor-reporting-standard-and-other-amendments-relating-to-the-auditors-report <strong>CFTC Issues Final Rules to Expand Its Whistleblower Authority</strong>: The CFTC Unanimously Votes to Adopt New Rules Granting the CFTC the Power to Bring Enforcement Actions and Prohibiting the Enforcement of Confidentiality Clauses in Employment Agreements https://www.sullcrom.com/cftc-issues-final-rules-to-expand-its-whistleblower-authority-06-05-17 Mon, 05 Jun 2017 04:00:00 GMT https://www.sullcrom.com/cftc-issues-final-rules-to-expand-its-whistleblower-authority-06-05-17 <strong>Supreme Court Sets New Rules for Patent Exhaustion Doctrine</strong>: In a Highly Anticipated Decision, the Supreme Court Reverses Federal Circuit and Holds That Patent Exhaustion Is &ldquo;Uniform and Automatic&rdquo; &mdash; a First Sale, Whether Domestic or Foreign, Exhausts U.S. Patent Rights and Such Rights Cannot Be Employed to Impose Post-Sale Restrictions on the Buyer https://www.sullcrom.com/supreme-court-sets-new-rules-for-patent-exhaustion-doctrine Wed, 31 May 2017 04:00:00 GMT https://www.sullcrom.com/supreme-court-sets-new-rules-for-patent-exhaustion-doctrine Ari Blaut and Joyce Kwok Co-author Article on Recent Trends in Private Equity Acquisition Financing in <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/publications-blaut-kwok-co-author-article-recent-trends-private-equity-acquisition-financing-manda-lawyer-2017 Wed, 24 May 2017 04:00:00 GMT https://www.sullcrom.com/publications-blaut-kwok-co-author-article-recent-trends-private-equity-acquisition-financing-manda-lawyer-2017 S&amp;C Lawyers Publish Article in 2017 Edition of Euromoney&rsquo;s <em>Best of the Best USA Expert Guide</em> https://www.sullcrom.com/publications-giuffra-schwartz-malkina-sandc-lawyers-publish-article-edition-euromoney-best-best-usa-expert-guide-2017 Tue, 23 May 2017 04:00:00 GMT https://www.sullcrom.com/publications-giuffra-schwartz-malkina-sandc-lawyers-publish-article-edition-euromoney-best-best-usa-expert-guide-2017 <strong>CFTC Launches LabCFTC FinTech Initiative</strong>: Creates New Channel for Interaction with FinTech Companies https://www.sullcrom.com/cftc-launches-labcftc-fintech-initiative-creates-new-channel-for-interaction-with-fintech-companies Mon, 22 May 2017 04:00:00 GMT https://www.sullcrom.com/cftc-launches-labcftc-fintech-initiative-creates-new-channel-for-interaction-with-fintech-companies <strong>Court Upends 30 Years of Patent Venue Law</strong>: U.S. Supreme Court Restricts Where Patent Infringement Lawsuits Can Be Filed https://www.sullcrom.com/court-upends-30-years-of-patent-venue-law-us-supreme-court-restricts-where-patent-infringement-lawsuits-can-be-filed Mon, 22 May 2017 04:00:00 GMT https://www.sullcrom.com/court-upends-30-years-of-patent-venue-law-us-supreme-court-restricts-where-patent-infringement-lawsuits-can-be-filed Matthew Schwartz Authors <em>Crain&rsquo;s New York </em>Op-Ed on Limiting New York Litigation Involving Non-U.S. Companies https://www.sullcrom.com/publications-schwartz-authors-crains-new-york-op-ed-limiting-new-york-litigation-involving-non-us-companies-2017 Mon, 22 May 2017 04:00:00 GMT https://www.sullcrom.com/publications-schwartz-authors-crains-new-york-op-ed-limiting-new-york-litigation-involving-non-us-companies-2017 <strong>Landmark ECJ Decision Concerning the French 3% Tax on Dividend Distributions</strong>: The Court of Justice of the European Union Holds That the French 3% Tax on Dividend Distributions Infringes the European Union Parent-Subsidiary Directive&nbsp;&nbsp; https://www.sullcrom.com/landmark-ecj-decision-concerning-the-french-3-tax-on-dividend-distributions Wed, 17 May 2017 04:00:00 GMT https://www.sullcrom.com/landmark-ecj-decision-concerning-the-french-3-tax-on-dividend-distributions S&amp;C Publishes M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-manda-hot-topics-quarterly-update-may-2017 Mon, 15 May 2017 04:00:00 GMT https://www.sullcrom.com/sandc-publishes-manda-hot-topics-quarterly-update-may-2017 <strong>American Health Care Act</strong>: The House Passes the American Health Care Act https://www.sullcrom.com/american-health-care-act-the-house-passes-the-american-health-care-act Fri, 12 May 2017 04:00:00 GMT https://www.sullcrom.com/american-health-care-act-the-house-passes-the-american-health-care-act <strong>CFTC Proposes to Amend CCO Rules</strong>: CFTC Proposes Amendments to Chief Compliance Officer Duties and Annual Reports https://www.sullcrom.com/cftc-proposes-to-amend-cco-rules-cftc-proposes-amendments-to-chief-compliance-officer-duties-and-annual-reports Thu, 11 May 2017 04:00:00 GMT https://www.sullcrom.com/cftc-proposes-to-amend-cco-rules-cftc-proposes-amendments-to-chief-compliance-officer-duties-and-annual-reports <strong>CFTC Requests Public Input on Simplifying and Modernizing Rules via Project KISS</strong> https://www.sullcrom.com/cftc-requests-public-input-on-simplifying-and-modernizing-rules-via-project-kiss Wed, 10 May 2017 04:00:00 GMT https://www.sullcrom.com/cftc-requests-public-input-on-simplifying-and-modernizing-rules-via-project-kiss <strong>Amendments to the New York Non-Profit Revitalization Act</strong> https://www.sullcrom.com/amendments-to-the-new-york-non-profit-revitalization-act Tue, 09 May 2017 04:00:00 GMT https://www.sullcrom.com/amendments-to-the-new-york-non-profit-revitalization-act <strong>New York City&rsquo;s Mayor Signs Into Law Bill Banning Inquiry Into Salary History in Hiring</strong>: Salary History Ban Becomes Effective October 31, 2017 https://www.sullcrom.com/new-york-citys-mayor-signs-into-law-bill-banning-inquiry-into-salary-history-in-hiring-salary-history-ban-becomes-effective-october-31-2017 Fri, 05 May 2017 04:00:00 GMT https://www.sullcrom.com/new-york-citys-mayor-signs-into-law-bill-banning-inquiry-into-salary-history-in-hiring-salary-history-ban-becomes-effective-october-31-2017 <strong>FINRA Corporate Financing</strong>: FINRA Solicits Comments on Proposed Amendments to the Corporate Financing Rule (Underwriting Terms and Arrangements) https://www.sullcrom.com/finra-corporate-financing-finra-solicits-comments-on-proposed-amendments-to-the-corporate-financing-rule-underwriting-terms-and-arrangements Thu, 04 May 2017 04:00:00 GMT https://www.sullcrom.com/finra-corporate-financing-finra-solicits-comments-on-proposed-amendments-to-the-corporate-financing-rule-underwriting-terms-and-arrangements <em>#SCFlash</em>&mdash;April Developments https://www.sullcrom.com/scflash-april-developments-2017 Tue, 02 May 2017 04:00:00 GMT https://www.sullcrom.com/scflash-april-developments-2017 Andrew Thomson and Emma Hardwick Author Article on E.U. State Aid Tax Cases https://www.sullcrom.com/publications-thomson-hardwick-author-article-eu-state-aid-tax-cases-2017 Tue, 25 Apr 2017 04:00:00 GMT https://www.sullcrom.com/publications-thomson-hardwick-author-article-eu-state-aid-tax-cases-2017 <strong>Financial CHOICE Act &ldquo;2.0&rdquo;</strong>: House Financial Services Committee Chairman Releases Revised Financial Regulatory Reform Proposal https://www.sullcrom.com/financial-choice-act-2-0-house-financial-services-committee-chairman-releases-revised-financial-regulatory-reform-proposal Fri, 21 Apr 2017 04:00:00 GMT https://www.sullcrom.com/financial-choice-act-2-0-house-financial-services-committee-chairman-releases-revised-financial-regulatory-reform-proposal <strong>New York City Council Passes Bill Banning Inquiry Into Salary History in Hiring</strong>: 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 https://www.sullcrom.com/new-york-city-council-passes-bill-banning-inquiry-into-salary-history-in-hiring Thu, 20 Apr 2017 04:00:00 GMT https://www.sullcrom.com/new-york-city-council-passes-bill-banning-inquiry-into-salary-history-in-hiring <strong>Non-GAAP Financial Measures</strong>: SEC Staff Comments Focus on Compliance With 2016 Guidance, Particularly the Undue Prominence of Non-GAAP Measures https://www.sullcrom.com/non-gaap-financial-measures-sec-staff-comments-focus-on-compliance-with-2016-guidance-particularly-the-undue-prominence-of-non-gaap-measures Wed, 19 Apr 2017 04:00:00 GMT https://www.sullcrom.com/non-gaap-financial-measures-sec-staff-comments-focus-on-compliance-with-2016-guidance-particularly-the-undue-prominence-of-non-gaap-measures Sergio Galvis and Melissa Sawyer Co-author <em>STEP Journal </em>Article on Succession Planning for Latin American Family-Controlled Businesses https://www.sullcrom.com/publications-galvis-sawyer-co-author-step-journal-article-succession-planning-latin-american-family-controlled-businesses-2017 Wed, 12 Apr 2017 04:00:00 GMT https://www.sullcrom.com/publications-galvis-sawyer-co-author-step-journal-article-succession-planning-latin-american-family-controlled-businesses-2017 <strong>DOL Postpones Fiduciary Rule</strong>: Regulations Defining Fiduciaries Are Delayed Until June 9, 2017 and the Best Interest Contract and Principal Transaction Exemptions Are Significantly Simplified Until January 1, 2018 https://www.sullcrom.com/dol-postpones-fiduciary-rule Mon, 10 Apr 2017 04:00:00 GMT https://www.sullcrom.com/dol-postpones-fiduciary-rule <strong>Bank Capital Requirements</strong>: Basel Committee Proposes Changes to the G-SIB Capital Surcharge Assessment Framework https://www.sullcrom.com/bank-capital-requirements-basel-committee-proposes-changes-to-the-g-sib-capital-surcharge-assessment-framework Thu, 06 Apr 2017 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-basel-committee-proposes-changes-to-the-g-sib-capital-surcharge-assessment-framework <em>#SCFlash</em>&mdash;March Developments https://www.sullcrom.com/scflash-march-developments-2017 Mon, 03 Apr 2017 04:00:00 GMT https://www.sullcrom.com/scflash-march-developments-2017 Nicolas Bourtin Authors <em>New York Law Journal </em>Article on Hindsight Bias in White-Collar Criminal Investigations https://www.sullcrom.com/publications-bourtin-authors-new-york-law-journal-article-hindsight-bias-white-collar-criminal-investigations-2017 Mon, 03 Apr 2017 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-authors-new-york-law-journal-article-hindsight-bias-white-collar-criminal-investigations-2017 Nader Mousavi Co-authors <em>IAM </em>Article on Licences on Transfer https://www.sullcrom.com/publications-mousavi-co-authors-iam-article-licences-transfer-2017 Thu, 30 Mar 2017 04:00:00 GMT https://www.sullcrom.com/publications-mousavi-co-authors-iam-article-licences-transfer-2017 John Warden, Garrard Beeney, Brian Frawley and Bill Monahan Co-author Chapter in <em>Business and Commercial Litigation in Federal Courts, Fourth Edition</em> https://www.sullcrom.com/publications-warden-beeney-frawley-monahan-co-author-chapter-business-commercial-litigation-federal-courts-fourth-edition-2017 Wed, 29 Mar 2017 04:00:00 GMT https://www.sullcrom.com/publications-warden-beeney-frawley-monahan-co-author-chapter-business-commercial-litigation-federal-courts-fourth-edition-2017 <strong>SEC Adopts T+2 Settlement Cycle</strong>: SEC Amends Rule 15c6-1, Requiring Settlement of Securities Transactions in Two Business Days Following Trade Date https://www.sullcrom.com/sec-adopts-t2-settlement-cycle-sec-amends-rule-15c6-1-requiring-settlement-of-securities-transactions-in-two-business-days-following-trade-date Tue, 28 Mar 2017 04:00:00 GMT https://www.sullcrom.com/sec-adopts-t2-settlement-cycle-sec-amends-rule-15c6-1-requiring-settlement-of-securities-transactions-in-two-business-days-following-trade-date <strong>Securities Litigation</strong>: U.S. Supreme Court Grants Certiorari to Decide Issue That Might Have Significant Impact on Registrants&rsquo; Exposure for Non-Disclosure of &ldquo;Known Trends or Uncertainties&rdquo; in SEC Filings https://www.sullcrom.com/securities-litigation-us-supreme-court-grants-certiorari-to-decide-issue-that-might-have-significant-impact-on-registrants Tue, 28 Mar 2017 04:00:00 GMT https://www.sullcrom.com/securities-litigation-us-supreme-court-grants-certiorari-to-decide-issue-that-might-have-significant-impact-on-registrants <strong>Delaware Supreme Court Strictly Construes Limited Partnership Agreement in Reviewing a Related Party Transaction</strong>: Delaware Supreme Court &ldquo;Changes Course&rdquo; on Prior Ruling and Reverses Court of Chancery https://www.sullcrom.com/delaware-supreme-court-strictly-construes-limited-partnership-agreement-in-reviewing-a-related-party-transaction Fri, 24 Mar 2017 04:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-strictly-construes-limited-partnership-agreement-in-reviewing-a-related-party-transaction <em>SCA Hygiene Prods.</em> v. <em>First Quality Baby Prods.</em>:The Supreme Court Eliminates Laches as Defense to Patent Infringement https://www.sullcrom.com/sca-hygiene-prods-v-first-quality-baby-prodsthe-supreme-court-eliminates-laches-as-defense-to-patent-infringement Wed, 22 Mar 2017 04:00:00 GMT https://www.sullcrom.com/sca-hygiene-prods-v-first-quality-baby-prodsthe-supreme-court-eliminates-laches-as-defense-to-patent-infringement <strong>Employment Law 2016 Year in Review</strong> https://www.sullcrom.com/employment-law-2016-year-in-review Wed, 22 Mar 2017 04:00:00 GMT https://www.sullcrom.com/employment-law-2016-year-in-review <strong>Office of the Comptroller of the Currency Issues Draft Licensing Manual Supplement for FinTech Companies:</strong> OCC Outlines Process for FinTech Companies to Apply for Special Purpose National Bank Charters and Seeks Public Comment https://www.sullcrom.com/office-of-the-comptroller-of-the-currency-issues-draft-licensing-manual-supplement-for-fintech-companies Sun, 19 Mar 2017 04:00:00 GMT https://www.sullcrom.com/office-of-the-comptroller-of-the-currency-issues-draft-licensing-manual-supplement-for-fintech-companies <strong>Federal Reserve Expands Presumed Exceptions to Financial Stability Analysis</strong>: The Federal Reserve Increased Significantly the Transaction-Size and Firm-Size Thresholds at Which a Merger or Acquisition Proposal is Presumed Not to Present Material Financial Stability Concerns https://www.sullcrom.com/federal-reserve-expands-presumed-exceptions-to-financial-stability-analysis-3-17-17 Fri, 17 Mar 2017 04:00:00 GMT https://www.sullcrom.com/federal-reserve-expands-presumed-exceptions-to-financial-stability-analysis-3-17-17 <strong>U.S. District Court Ruling Raises Important Considerations for Debt Origination and Collection in New York</strong>: U.S. District Court Rules That New York&rsquo;s Fundamental Public Policy Against Usury Overrides a Delaware Choice of Law Provision, and Thus Allows a Class Action to Proceed Against a Debt Collector for Unfair Collection Practices https://www.sullcrom.com/us-district-court-ruling-raises-important-considerations-for-debt-origination-and-collection-in-new-york Thu, 02 Mar 2017 05:00:00 GMT https://www.sullcrom.com/us-district-court-ruling-raises-important-considerations-for-debt-origination-and-collection-in-new-york <em>#SCFlash</em>&mdash;February Developments https://www.sullcrom.com/scflash-february-developments-2017 Wed, 01 Mar 2017 05:00:00 GMT https://www.sullcrom.com/scflash-february-developments-2017 Ari Blaut and Brian Farber Co-author <em>Lexis Practice Advisor </em>Article on Investment Grade Bond Issuance Covenant Trends in 2016 https://www.sullcrom.com/publications-blaut-farber-co-author-lexis-practice-advisor-article-investment-grade-bond-issuance-covenant-trends-2016-2017 Tue, 28 Feb 2017 05:00:00 GMT https://www.sullcrom.com/publications-blaut-farber-co-author-lexis-practice-advisor-article-investment-grade-bond-issuance-covenant-trends-2016-2017 Ari Blaut, Krishna Veeraraghavan and So Yeon Kim Co-author <em>Lexis Practice Advisor </em>Article on Private Investments In Public Equity Trends https://www.sullcrom.com/publications-blaut-veeraraghavan-kim-co-author-lexis-practice-advisor-article-private-investments-public-equity-trends-2017 Tue, 28 Feb 2017 05:00:00 GMT https://www.sullcrom.com/publications-blaut-veeraraghavan-kim-co-author-lexis-practice-advisor-article-private-investments-public-equity-trends-2017 Melissa Sawyer Authors Article on Gender Diversity on Boards for <em>Directors &amp; Boards</em> https://www.sullcrom.com/publications-sawyer-authors-article-gender-diversity-directors-boards-2017 Tue, 28 Feb 2017 05:00:00 GMT https://www.sullcrom.com/publications-sawyer-authors-article-gender-diversity-directors-boards-2017 Julia Jordan Authors Article on the SEC&rsquo;s Whistleblower Program for <em>New York Law Journal</em> https://www.sullcrom.com/publications-jordan-authors-article-sec-whistleblower-program-new-york-law-journal-2017 Mon, 27 Feb 2017 05:00:00 GMT https://www.sullcrom.com/publications-jordan-authors-article-sec-whistleblower-program-new-york-law-journal-2017 <strong><em>Life Technologies Corp.</em> v. <em>Promega Corp.</em></strong>: Supreme Court Holds That Infringement Under 35 U.S.C. &sect; 271(f)(1) Requires Providing More Than One Component of an Invention https://www.sullcrom.com/life-technologies-corp-v-promega-corp Thu, 23 Feb 2017 05:00:00 GMT https://www.sullcrom.com/life-technologies-corp-v-promega-corp <strong>Delaware Supreme Court Confirms Tender Offer and Vote Equivalence in Determining Standard of Review for Post-Closing Damages:</strong> Delaware Supreme Court Summarily Affirms Court of Chancery Ruling https://www.sullcrom.com/delaware-supreme-court-confirms-tender-offer-and-vote-equivalence-in-determining-standard-of-review-for-post-closing-damages Mon, 13 Feb 2017 05:00:00 GMT https://www.sullcrom.com/delaware-supreme-court-confirms-tender-offer-and-vote-equivalence-in-determining-standard-of-review-for-post-closing-damages <em>#SCFlash</em>&mdash;January Developments https://www.sullcrom.com/scflash-january-developments-2017 Wed, 08 Feb 2017 05:00:00 GMT https://www.sullcrom.com/scflash-january-developments-2017 <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Issues Instructions, Guidance and Supervisory Scenarios for the 2017 Comprehensive Capital Analysis and Review Program https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-06-17 Mon, 06 Feb 2017 05:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-06-17 <strong>President Trump Takes Initial Steps Aimed at Reshaping Financial Industry Regulation</strong>: Executive Order Requires Fundamental Reassessment of Existing Rules; Labor Department to Reexamine its &ldquo;Fiduciary Rule&rdquo; https://www.sullcrom.com/president-trump-takes-initial-steps-aimed-at-reshaping-financial-regulation Sat, 04 Feb 2017 05:00:00 GMT https://www.sullcrom.com/president-trump-takes-initial-steps-aimed-at-reshaping-financial-regulation <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Finalizes Elimination of the Qualitative CCAR Assessment for Smaller Firms, Reduction in the <em>De Minimis </em>Exception for Additional Capital Distributions, and Other Notable Revisions to Its Capital Plan and Stress Testing Rules https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-01-2017 Wed, 01 Feb 2017 05:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-02-01-2017 <strong>Taxation of Contributions to Partnerships With Related Foreign Partners</strong>: IRS Issues Temporary Regulations That Accelerate Gain Recognition on Certain Contributions of &ldquo;Built-In Gain&rdquo; Property to Partnerships With Related Foreign Partners https://www.sullcrom.com/taxation-of-contributions-to-partnerships-with-related-foreign-partners Mon, 30 Jan 2017 05:00:00 GMT https://www.sullcrom.com/taxation-of-contributions-to-partnerships-with-related-foreign-partners <strong>Court Orders Production in ISDAfix Civil Litigation of Materials Presented to Regulators</strong>: White Papers, Presentations, Letters, and Briefs Provided to Regulators or Prosecutors During Government Investigations Held Subject to Discovery in Civil Litigation https://www.sullcrom.com/court-orders-production-in-isdafix-civil-litigation-of-materials-presented-to-regulators Wed, 25 Jan 2017 05:00:00 GMT https://www.sullcrom.com/court-orders-production-in-isdafix-civil-litigation-of-materials-presented-to-regulators S&amp;C Publishes&nbsp;Corporate Governance&nbsp;Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-january-2017 Wed, 25 Jan 2017 05:00:00 GMT https://www.sullcrom.com/sandc-publishes-corporate-governance-hot-topics-quarterly-update-january-2017 Frank Aquila and Melissa Sawyer Co-author <em>The M&amp;A Lawyer</em> Article on M&amp;A in 2016 and What to Expect in 2017 https://www.sullcrom.com/publications-aquila-sawyer-co-author-manda-lawyer-article-manda-2016-what-expect-2017 Tue, 24 Jan 2017 05:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-co-author-manda-lawyer-article-manda-2016-what-expect-2017 <strong>Corporate Inversion Transactions</strong>: IRS and Treasury Issue Final and Temporary Regulations Modifying Disqualified Stock Rules Under Section 7874 https://www.sullcrom.com/corporate-inversion-transactions-irs-and-treasury-issue-final-and-temporary-regulations-modifying-disqualified-stock-rules-under-section-7874 Mon, 23 Jan 2017 05:00:00 GMT https://www.sullcrom.com/corporate-inversion-transactions-irs-and-treasury-issue-final-and-temporary-regulations-modifying-disqualified-stock-rules-under-section-7874 <strong>Hart-Scott-Rodino Act</strong>: HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-January-20-2017 Fri, 20 Jan 2017 05:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-January-20-2017 <strong>Second Circuit Overturns <em>Marblegate</em>, Rejecting Expansive Interpretation of Section 316(b) of the Trust Indenture Act</strong>: In Split Decision, Appeals Court Rules That Section 316(b) of the Trust Indenture Act of 1939 Prohibits Only Formal Non-Consensual Amendments to a Qualified Indenture&rsquo;s Core Payment Terms https://www.sullcrom.com/second-circuit-overturns-marblegate-rejecting-expansive-interpretation-of-section-316b-of-the-trust-indenture-act Thu, 19 Jan 2017 05:00:00 GMT https://www.sullcrom.com/second-circuit-overturns-marblegate-rejecting-expansive-interpretation-of-section-316b-of-the-trust-indenture-act <strong>State Aid and Tax</strong>: The European Commission&rsquo;s Application of the State Aid Rules to Tax &ndash; Where Are We Now? https://www.sullcrom.com/state-aid-and-tax-the-european-commissions-application-of-the-state-aid-rules-to-tax--where-are-we-now Tue, 17 Jan 2017 05:00:00 GMT https://www.sullcrom.com/state-aid-and-tax-the-european-commissions-application-of-the-state-aid-rules-to-tax--where-are-we-now <strong>U.S. and European Regulators Conclude Covered Agreement Negotiations:</strong> U.S. and European Regulators Conclude Negotiations for a Covered Agreement between the United States and the European Union on Insurance and Reinsurance Prudential Measures https://www.sullcrom.com/us-and-european-regulators-conclude-covered-agreement-negotiations Tue, 17 Jan 2017 05:00:00 GMT https://www.sullcrom.com/us-and-european-regulators-conclude-covered-agreement-negotiations S&amp;C Publishes M&amp;A Hot Topics Quarterly Update https://www.sullcrom.com/sandc-publishes-manda-hot-topics-quarterly-update-jan-2017 Thu, 12 Jan 2017 05:00:00 GMT https://www.sullcrom.com/sandc-publishes-manda-hot-topics-quarterly-update-jan-2017 Willard Taylor Authors Article in <em>University of Florida Tax Review</em> on Federal Income Tax Rules for Classifying Business Entities https://www.sullcrom.com/publications-taylor-authors-article-university-florida-tax-review-federal-income-tax-rules-classifying-business-entities-2017 Tue, 10 Jan 2017 05:00:00 GMT https://www.sullcrom.com/publications-taylor-authors-article-university-florida-tax-review-federal-income-tax-rules-classifying-business-entities-2017 <strong>New York State Regulations Increase Salary Required for Employees Exempt from Overtime</strong>: Based on Statutory Increases to the Minimum Wage, NYS Department of Labor Increases Salary Thresholds for Executive and Administrative Exemptions to Levels Close to Those in Currently Enjoined Federal Rule https://www.sullcrom.com/new-york-state-regulations-increase-salary-required-for-employees-exempt-from-overtime Thu, 05 Jan 2017 05:00:00 GMT https://www.sullcrom.com/new-york-state-regulations-increase-salary-required-for-employees-exempt-from-overtime Nicolas Bourtin Contributes to <em>Global Investigations Review&rsquo;s Practitioner&rsquo;s Guide to Global Investigations </em> https://www.sullcrom.com/publications-bourtin-contributes-global-investigations-review-practitioners-guide-global-investigations-2017 Wed, 04 Jan 2017 05:00:00 GMT https://www.sullcrom.com/publications-bourtin-contributes-global-investigations-review-practitioners-guide-global-investigations-2017 <em>#SCFlash</em>&mdash;December Developments https://www.sullcrom.com/scflash-december-developments-2017 Tue, 03 Jan 2017 05:00:00 GMT https://www.sullcrom.com/scflash-december-developments-2017 <strong>DFS Issues Updated Proposed Cybersecurity Regulations</strong>: Responding to Industry Concerns, DFS Proposes More Flexible, Risk-Based Approach to Cybersecurity and Delays Implementation of Proposed Regulations https://www.sullcrom.com/dfs-issues-updated-proposed-cybersecurity-regulations Tue, 03 Jan 2017 05:00:00 GMT https://www.sullcrom.com/dfs-issues-updated-proposed-cybersecurity-regulations <strong>Sovereign Debt Litigation</strong>: District Court Opinion Limits the Applicability of Previous <em>Pari Passu</em> Decisions in the Argentine Debt Litigation https://www.sullcrom.com/sovereign-debt-litigation-district-court-opinion-limits-the-applicability-of-previous-pari-pasu-decisions-in-the-argentine-debt-litigation Thu, 29 Dec 2016 05:00:00 GMT https://www.sullcrom.com/sovereign-debt-litigation-district-court-opinion-limits-the-applicability-of-previous-pari-pasu-decisions-in-the-argentine-debt-litigation <strong>Volcker Rule</strong>: Federal Reserve Staff Study https://www.sullcrom.com/volker-rule-federal-reserve-staff-study Fri, 23 Dec 2016 05:00:00 GMT https://www.sullcrom.com/volker-rule-federal-reserve-staff-study <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Finalizes Attestation Requirement for Intermediate Holding Companies of Foreign Banking Organizations and Addresses the Introduction of the Supplementary Leverage Ratio as a Post-Stress Minimum Requirement for the 2017 CCAR Cycle https://www.sullcrom.com/bank-capital-plans-and-stress-tests-12-22-16 Thu, 22 Dec 2016 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-12-22-16 <strong>Bank Liquidity Requirements:</strong> Federal Reserve Finalizes Public Disclosure Requirements for the Liquidity Coverage Ratio https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-finalizes-public-disclosure-requirements-for-the-liquidity-coverage-ratio Thu, 22 Dec 2016 05:00:00 GMT https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-finalizes-public-disclosure-requirements-for-the-liquidity-coverage-ratio New French Anti-Corruption Law: French Parliament Adopts Law &ldquo;Sapin 2&rdquo; on Transparency, Fight Against Corruption and Modernization of the Economy https://www.sullcrom.com/new-french-anti-corruption-law-french-parliament-adopts-law-sapin-2-on-transparency-fight-against-corruption-and-modernization-of-the-economy Wed, 21 Dec 2016 05:00:00 GMT https://www.sullcrom.com/new-french-anti-corruption-law-french-parliament-adopts-law-sapin-2-on-transparency-fight-against-corruption-and-modernization-of-the-economy <strong>CFTC Issues Final Aggregation Rules for Position Limits</strong>: CFTC Unanimously Votes to Adopt Amendments and Updates to Its Aggregation Rules for Position Limits https://www.sullcrom.com/cftc-issues-final-aggregation-rules-for-position-limits Fri, 16 Dec 2016 05:00:00 GMT https://www.sullcrom.com/cftc-issues-final-aggregation-rules-for-position-limits <strong>Loss Absorbency Requirements</strong>: Federal Reserve Adopts Final TLAC and Related Requirements for U.S. G-SIBs and U.S. Intermediate Holding Company Subsidiaries of Non-U.S. G-SIBs https://www.sullcrom.com/loss-absorbency-requirements-12-16-16 Fri, 16 Dec 2016 05:00:00 GMT https://www.sullcrom.com/loss-absorbency-requirements-12-16-16 Donald Korb Presents at Tax Executives Institute New York Chapter&rsquo;s Annual Tax Symposium https://www.sullcrom.com/publications-korb-presents-tax-executives-institute-new-york-chapters-annual-tax-symposium-2016 Wed, 14 Dec 2016 05:00:00 GMT https://www.sullcrom.com/publications-korb-presents-tax-executives-institute-new-york-chapters-annual-tax-symposium-2016 Joe Frumkin Authors <em>Chambers Global Practice Guide: Corporate M&amp;A 2017 </em>Introduction https://www.sullcrom.com/publications-frumkin-authors-chambers-global-practice-guide-corporate-manda-introduction-2016 Wed, 14 Dec 2016 05:00:00 GMT https://www.sullcrom.com/publications-frumkin-authors-chambers-global-practice-guide-corporate-manda-introduction-2016 <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp; SEC uses FCPA&rsquo;s Expansive Reach to Pursue Domestic Conduct in United Continental Enforcement Action https://www.sullcrom.com/foreign-corrupt-practices-act-alert-sec-uses-fcpas-expansive-reach-to-pursue-domestic-conduct-in-united-continental-enforcement-action Tue, 13 Dec 2016 05:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-sec-uses-fcpas-expansive-reach-to-pursue-domestic-conduct-in-united-continental-enforcement-action <strong>Volcker Rule</strong>: Federal Reserve Issues Policy Statement Regarding Volcker Rule Conformance Period Extensions for &ldquo;Illiquid Funds&rdquo; https://www.sullcrom.com/volcker-rule-federal-reserve-issues-policy-statement-regarding-volcker-rule-conformance-period-extensions-for-illiquid-funds Tue, 13 Dec 2016 05:00:00 GMT https://www.sullcrom.com/volcker-rule-federal-reserve-issues-policy-statement-regarding-volcker-rule-conformance-period-extensions-for-illiquid-funds Julia Jordan and Tracy Richelle High Co-author Bloomberg BNA&rsquo;s <em>Securities Regulation and Law Report</em> Article on Dodd-Frank Anti-Retaliation Provisions https://www.sullcrom.com/publications-jordan-high-co-author-bloomberg-bna-securities-regulation-law-report-article-dodd-frank-anti-retaliation-provisions-2016 Tue, 13 Dec 2016 05:00:00 GMT https://www.sullcrom.com/publications-jordan-high-co-author-bloomberg-bna-securities-regulation-law-report-article-dodd-frank-anti-retaliation-provisions-2016 <strong>CFTC Re-Proposes Rules on Position Limits on Physical Commodity Derivatives</strong>: CFTC Publishes New Proposed Rules That Would Impose Position Limits on Futures and Economically Equivalent Swaps on 25 Energy, Metals and Agricultural Commodities https://www.sullcrom.com/cftc-re-proposes-rules-on-position-limits-on-physical-commodity-derivatives Mon, 12 Dec 2016 05:00:00 GMT https://www.sullcrom.com/cftc-re-proposes-rules-on-position-limits-on-physical-commodity-derivatives Edwin Williamson Authors <em>Wall Street Journal </em>Op-Ed on Trump Efforts to Avoid Conflicts of Interest https://www.sullcrom.com/publications-williamson-authors-wall-street-journal-op-ed-trump-efforts-avoid-conflicts-interest-2016 Fri, 09 Dec 2016 05:00:00 GMT https://www.sullcrom.com/publications-williamson-authors-wall-street-journal-op-ed-trump-efforts-avoid-conflicts-interest-2016 <strong>Withholding Tax on Dividend Equivalent Payments</strong>: IRS Issues Interim Guidance on Section 871(m) and the Qualified Derivatives Dealer Program https://www.sullcrom.com/withholding-tax-on-dividend-equivalent-payments-irs-issues-interim-guidance-on-section-871m-and-the-qualified-derivatives-dealer-program Thu, 08 Dec 2016 05:00:00 GMT https://www.sullcrom.com/withholding-tax-on-dividend-equivalent-payments-irs-issues-interim-guidance-on-section-871m-and-the-qualified-derivatives-dealer-program <strong><em>Salman</em> v. <em>United States</em>: Supreme Court Addresses Scope of Criminal Insider-Trading Liability for Tippees</strong>; An Insider&rsquo;s Gift of Confidential Information to Friends or Relatives Can Establish Securities Fraud https://www.sullcrom.com/salman-v-united-states-supreme-court-addresses-scope-of-criminal-insider-trading-liability-for-tippees Wed, 07 Dec 2016 05:00:00 GMT https://www.sullcrom.com/salman-v-united-states-supreme-court-addresses-scope-of-criminal-insider-trading-liability-for-tippees <em>#SCFlash</em>&mdash;November Developments https://www.sullcrom.com/scflash-november-developments-2016 Tue, 06 Dec 2016 05:00:00 GMT https://www.sullcrom.com/scflash-november-developments-2016 <strong>Office of the Comptroller of the Currency Proposal to Charter Special Purpose National Banks for FinTech Companies</strong>: OCC Outlines Supervisory Expectations and Seeks Public Comment https://www.sullcrom.com/office-of-the-comptroller-of-the-currency-proposal-to-charter-special-purpose-national-banks-for-fintech-companies Sun, 04 Dec 2016 05:00:00 GMT https://www.sullcrom.com/office-of-the-comptroller-of-the-currency-proposal-to-charter-special-purpose-national-banks-for-fintech-companies <strong><em>Nevada </em>v.<em> U.S. Department of Labor</em>&mdash;Enforceability of New Overtime Regulations</strong>: Federal Judge Issues Last-Minute Preliminary Injunction Blocking U.S. Department of Labor&rsquo;s New Overtime Regulations https://www.sullcrom.com/nevada-v-us-department-of-labor-enforceability-of-new-overtime-regulations Tue, 29 Nov 2016 05:00:00 GMT https://www.sullcrom.com/nevada-v-us-department-of-labor-enforceability-of-new-overtime-regulations <strong>Recent Insurance Industry Developments</strong>: FIO Reports on Insurance Industry Consumer Issues; FSB Updates G-SII List https://www.sullcrom.com/recent-insurance-industry-developments-fio-reports-on-insurance-industry-consumer-issues-fsb-updates-g-sii-list Mon, 28 Nov 2016 05:00:00 GMT https://www.sullcrom.com/recent-insurance-industry-developments-fio-reports-on-insurance-industry-consumer-issues-fsb-updates-g-sii-list 2016 U.S. Shareholder Activism Review and Analysis: Activists Face Headwinds in 2016; Institutional Investors Highlight Risks of Settling Too Quickly and Without Consultation; Number of Campaigns Remains High, Reflecting More Campaigns by Newer and Less Frequent Activists<br /> &nbsp; https://www.sullcrom.com/2016-us-shareholder-activism-review-and-analysis-activists-face-headwinds-in-2016 Mon, 28 Nov 2016 05:00:00 GMT https://www.sullcrom.com/2016-us-shareholder-activism-review-and-analysis-activists-face-headwinds-in-2016 Andrew Gerlach, Rebecca Simmons and Stephen Lam Co-author <em>The Capco Institute Journal of Financial Transformation </em>Article on U.S. Regulation of FinTech https://www.sullcrom.com/publications-gerlach-simmons-lam-co-author-capco-institute-journal-financial-transformation-article-us-regulation-fintech-2016 Mon, 28 Nov 2016 05:00:00 GMT https://www.sullcrom.com/publications-gerlach-simmons-lam-co-author-capco-institute-journal-financial-transformation-article-us-regulation-fintech-2016 <strong><em>Al Rushaid </em>v. <em>Pictet &amp; Cie</em></strong>: New York&rsquo;s High Court Holds That a Bank&rsquo;s Repeated Use of New York Correspondent Accounts Is Sufficient in Some Circumstances To Justify Jurisdiction Over It by New York Courts https://www.sullcrom.com/al-rushaid-v-pictet-and-cie-11-28-16 Mon, 28 Nov 2016 05:00:00 GMT https://www.sullcrom.com/al-rushaid-v-pictet-and-cie-11-28-16 <strong>ISS Proxy Voting Policy Updates</strong>: Updates for U.S. Companies in 2017 Include Negative Director Recommendations for Dual-Class IPO Companies and Implementation of Tougher Overboarding Restriction https://www.sullcrom.com/iss-proxy-voting-policy-updates Tue, 22 Nov 2016 05:00:00 GMT https://www.sullcrom.com/iss-proxy-voting-policy-updates Donald Korb and Andrew Solomon Co-author <em>Tax Journal </em>Article on the Potential Impact of Trump Election on Tax Policy https://www.sullcrom.com/publications-korb-solomon-co-author-tax-journal-article-potential-impact-trump-election-tax-policy-2016 Fri, 18 Nov 2016 05:00:00 GMT https://www.sullcrom.com/publications-korb-solomon-co-author-tax-journal-article-potential-impact-trump-election-tax-policy-2016 <strong>French Competition Authority Imposes Landmark Fine for Gun-Jumping</strong>: The French Competition Authority Fined Altice EUR 80 Million for Implementing Two Mergers Before It Had Granted Merger Control Approval https://www.sullcrom.com/french-competition-authority-imposes-landmark-fine-for-gun-jumping Wed, 16 Nov 2016 05:00:00 GMT https://www.sullcrom.com/french-competition-authority-imposes-landmark-fine-for-gun-jumping <strong>2016 U.S. Presidential and Congressional Elections</strong>: Preliminary Observations and Potential Implications for Financial Services Legislation and Regulation https://www.sullcrom.com/2016-us-presidential-and-congressional-elections-preliminary-observations-and-potential-implications-for-financial-services-legislation-and-regulation Tue, 15 Nov 2016 05:00:00 GMT https://www.sullcrom.com/2016-us-presidential-and-congressional-elections-preliminary-observations-and-potential-implications-for-financial-services-legislation-and-regulation <strong>ISS Updates 2017 Pay-for-Performance Methodology for U.S. Companies</strong>: Quantitative Test Continues to Be Based on Relative TSR But 2017 Reports Also Will Show Relative Financial Performance Based on Six New Metrics; Peer Group Submission Window Opens November 28 https://www.sullcrom.com/iss-updates-2017-pay-for-performance-methodology-for-us-companies Tue, 15 Nov 2016 05:00:00 GMT https://www.sullcrom.com/iss-updates-2017-pay-for-performance-methodology-for-us-companies <strong>Recent Hacking Incidents and Cyber Threats to Director Communications</strong>: Public Companies Should Periodically Review Their Director Communication Practices to Ensure Appropriate Balance of Security and Efficiency in Light of Ongoing Cybersecurity Developments https://www.sullcrom.com/recent-hacking-incidents-and-cyber-threats-to-director-communications Tue, 15 Nov 2016 05:00:00 GMT https://www.sullcrom.com/recent-hacking-incidents-and-cyber-threats-to-director-communications Brent McIntosh Authors <em>Law360 </em>Article on Supreme Court Fair Housing Act Case https://www.sullcrom.com/publications-mcintosh-authors-law360-article-supreme-court-fair-housing-act-case-2016 Tue, 15 Nov 2016 05:00:00 GMT https://www.sullcrom.com/publications-mcintosh-authors-law360-article-supreme-court-fair-housing-act-case-2016 <strong>CFTC Supplements Proposed Automated Trading Rulemaking</strong>: CFTC Supplements its Proposed Regulation AT Rulemaking to Amend the Scope of Pre-Trade Risk Control, Registration and Source Code Retention Requirements, Among Other Revisions https://www.sullcrom.com/cftc-supplements-proposed-automated-trading-rulemaking Mon, 07 Nov 2016 05:00:00 GMT https://www.sullcrom.com/cftc-supplements-proposed-automated-trading-rulemaking <strong>ICE, CME and NFX Revise Pre-Hedging Guidance for Block Trades</strong>: ICE, CME and NFX Publish Revised Guidance Related to the Scope of the Prohibition Against Pre-Hedging Block Futures Transactions https://www.sullcrom.com/ice-cme-and-nfx-revise-pre-hedging-guidance-for-block-trades Mon, 07 Nov 2016 05:00:00 GMT https://www.sullcrom.com/ice-cme-and-nfx-revise-pre-hedging-guidance-for-block-trades <strong>Brexit</strong>: High Court Rules that the UK Government Cannot Notify the UK&rsquo;s Withdrawal From the EU Without the Prior Approval of Parliament https://www.sullcrom.com/brexit-high-court-rules-that-the-uk-government-cannot-notify-the-uks-withdrawal-from-the-eu-without-the-prior-approval-of-parliament Thu, 03 Nov 2016 04:00:00 GMT https://www.sullcrom.com/brexit-high-court-rules-that-the-uk-government-cannot-notify-the-uks-withdrawal-from-the-eu-without-the-prior-approval-of-parliament <em>#SCFlash</em>&mdash;October Developments https://www.sullcrom.com/scflash-october-2016 Wed, 02 Nov 2016 04:00:00 GMT https://www.sullcrom.com/scflash-october-2016 <strong>ISS Releases Updated Factors for QualityScore Governance Rating</strong>: New Factors for U.S. Companies Relate to Proxy Access, Board Refreshment and Exclusive Forum Provisions; Data Verification Period Open Until November 11 https://www.sullcrom.com/iss-releases-updated-factors-for-qualityscore-governance-rating Wed, 02 Nov 2016 04:00:00 GMT https://www.sullcrom.com/iss-releases-updated-factors-for-qualityscore-governance-rating <strong>OCC Issues Responsible Innovation Framework</strong>: New Guidance Clarifies OCC&rsquo;s Intended Approach Towards Regulating Innovation in the Financial Sector and Creates New Office of Innovation https://www.sullcrom.com/occ-issues-responsible-innovation-framework Tue, 01 Nov 2016 04:00:00 GMT https://www.sullcrom.com/occ-issues-responsible-innovation-framework <strong>SEC Announces Review of Financial Firms&rsquo; Employment Documentation Concerning Whistleblower Rights</strong>: Review Has Implications for All U.S. Public Companies; Registered Investment Advisers and Broker-Dealers Should Consider Reviewing Their Employment Documents Now https://www.sullcrom.com/sec-announces-review-of-financial-firms-employment-documentation-concerning-whistleblower-rights Tue, 01 Nov 2016 04:00:00 GMT https://www.sullcrom.com/sec-announces-review-of-financial-firms-employment-documentation-concerning-whistleblower-rights <strong>SEC Adopts Rules Addressing Liquidity Risk Management and &ldquo;Swing Pricing&rdquo; for Open-End Funds:</strong> New Rules and Amendments to Rules and Forms Require Most Open-End Funds to Implement Liquidity Risk Management Programs and Permit their Use of Swing Pricing https://www.sullcrom.com/sec-adopts-rules-addressing-liquidity-risk-management-and-swing-pricing-for-open-end-funds-new-rules-and-amendments Thu, 27 Oct 2016 04:00:00 GMT https://www.sullcrom.com/sec-adopts-rules-addressing-liquidity-risk-management-and-swing-pricing-for-open-end-funds-new-rules-and-amendments <strong>SEC Proposes to Require Universal Proxy Cards for All Contested Director Elections</strong>: Would Require Both Issuer and Dissident to Use Proxy Cards Listing All Nominees, Permitting Shareholders to Choose Their Desired Mix of Issuer and Dissident Nominees; Dissident Must Solicit Holders of at Least a Majority of Shares https://www.sullcrom.com/sec-proposes-to-require-universal-proxy-cards-for-all-contested-director-elections Thu, 27 Oct 2016 04:00:00 GMT https://www.sullcrom.com/sec-proposes-to-require-universal-proxy-cards-for-all-contested-director-elections <strong>SEC Modifies Reporting Regime for Registered Investment Companies</strong>: New and Amended Disclosure Forms and Rule Amendments Implement Modified Reporting Requirements and Require Disclosure of Derivatives and Securities Lending Activities https://www.sullcrom.com/sec-modifies-reporting-regime-for-registered-investment-companies Wed, 26 Oct 2016 04:00:00 GMT https://www.sullcrom.com/sec-modifies-reporting-regime-for-registered-investment-companies David Gilberg, Ken Raisler, John Miller, Ryne Miller and Dan Wolf Co-author <em>Futures and Derivatives Law Report </em>Article https://www.sullcrom.com/publications-gilberg-raisler-miller-miller-wolf-co-author-futures-derivatives-law-report-article-2016 Mon, 24 Oct 2016 04:00:00 GMT https://www.sullcrom.com/publications-gilberg-raisler-miller-miller-wolf-co-author-futures-derivatives-law-report-article-2016 Melissa Sawyer and Audra Cohen Co-author <em>Bloomberg BNA Mergers &amp; Acquisitions Law Report</em> Article on Consumer and Retail M&amp;A Considerations https://www.sullcrom.com/publications-sawyer-cohen-co-author-bloomberg-bna-mergers-acquisitions-law-report-article-consumer-retail-manda-considerations-2016 Mon, 24 Oct 2016 04:00:00 GMT https://www.sullcrom.com/publications-sawyer-cohen-co-author-bloomberg-bna-mergers-acquisitions-law-report-article-consumer-retail-manda-considerations-2016 <strong>Federal Banking Agencies Solicit Comments on Enhanced Cyber Risk Management Standards</strong>: Once Established, Enhanced Cyber Risk Standards Would Apply to &ldquo;Large and Interconnected&rdquo; Banking Organizations and Certain Non-Bank Service Providers https://www.sullcrom.com/federal-banking-agencies-solicit-comments-on-enhanced-cyber-risk-management-standards Fri, 21 Oct 2016 04:00:00 GMT https://www.sullcrom.com/federal-banking-agencies-solicit-comments-on-enhanced-cyber-risk-management-standards <strong>Follow-Up Discussion of the Final Section 385 Related-Party Debt Rules</strong>: Final and Temporary Regulations Limit and Clarify Proposed Documentation and Recharacterization Rules That Now Apply Mainly to &ldquo;Inbound&rdquo; Related-Party Debt Instruments https://www.sullcrom.com/follow-up-discussion-of-the-final-section-385-related-party-debt-rules Thu, 20 Oct 2016 04:00:00 GMT https://www.sullcrom.com/follow-up-discussion-of-the-final-section-385-related-party-debt-rules Ted Rogers Quoted in <em>The Hedge Fund Law Report </em>on Use of the <em>Kovel</em> Privilege https://www.sullcrom.com/publications-rogers-quoted-hedge-fund-law-report-use-kovel-privilege-2016 Thu, 20 Oct 2016 04:00:00 GMT https://www.sullcrom.com/publications-rogers-quoted-hedge-fund-law-report-use-kovel-privilege-2016 <strong>CFTC Proposes Rules on Cross-Border Application of Swap Provisions</strong>: CFTC Proposes Rules on the Cross-Border Application of Certain Aspects of Its Dodd-Frank Swaps Rules, Including Registration Thresholds and External Business Conduct Standards for Swap Dealers and Major Swap Participants https://www.sullcrom.com/cftc-proposes-rules-on-cross-border-application-of-swap-provisions Wed, 19 Oct 2016 04:00:00 GMT https://www.sullcrom.com/cftc-proposes-rules-on-cross-border-application-of-swap-provisions <strong>New SEC Staff Guidance on Pay Ratio Disclosure</strong>: Guidance Reinforces Flexibility in Identifying the Median Employee While Maintaining Limits on Annualizing Compensation https://www.sullcrom.com/new-sec-staff-guidance-on-pay-ratio-disclosure Wed, 19 Oct 2016 04:00:00 GMT https://www.sullcrom.com/new-sec-staff-guidance-on-pay-ratio-disclosure <strong>Banking Organization TLAC Holdings:</strong> Basel Committee Issues Final Standard on Capital Treatment of TLAC Holdings https://www.sullcrom.com/banking-organization-tlac-holdings-basel-committee-issues-final-standard-on-capital-treatment-of-tlac-holdings Mon, 17 Oct 2016 04:00:00 GMT https://www.sullcrom.com/banking-organization-tlac-holdings-basel-committee-issues-final-standard-on-capital-treatment-of-tlac-holdings <strong>State Street Becomes Latest Large Asset Manager to Outline Concerns Over Board Responses to Activist Short-Termism</strong>: Focuses on Rapid Settlements of Activist Demands That May Not Protect Interests of Long-Term Investors; Urges Companies to Consult With Long-Term Shareholders on Activist Response https://www.sullcrom.com/state-street-becomes-latest-large-asset-manager-to-outline-concerns-over-board-responses-to-activist-short-termism Mon, 17 Oct 2016 04:00:00 GMT https://www.sullcrom.com/state-street-becomes-latest-large-asset-manager-to-outline-concerns-over-board-responses-to-activist-short-termism Bill Monahan Co-authors <em>Practical Law The Journal</em> Article on M&amp;A Litigation Traits and Trends https://www.sullcrom.com/publications-monahan-co-authors-practical-law-journal-article-manda-litigation-traits-trends-2016 Mon, 17 Oct 2016 04:00:00 GMT https://www.sullcrom.com/publications-monahan-co-authors-practical-law-journal-article-manda-litigation-traits-trends-2016 <strong>IRS Significantly Narrows New Regulations Dealing with Related-Party Debt</strong>: IRS Issues Final and Temporary Regulations That Significantly Narrow the Scope of Proposed Regulations Recharacterizing Certain Related-Party Debt as Equity for U.S. Income Tax Purposes https://www.sullcrom.com/irs-significantly-narrows-new-regulations-dealing-with-related-party-debt Fri, 14 Oct 2016 04:00:00 GMT https://www.sullcrom.com/irs-significantly-narrows-new-regulations-dealing-with-related-party-debt <strong>New Jersey Estate Tax to Be Repealed</strong>: Governor Christie Signs Bill Eliminating State Estate Tax as of January 1, 2018; Inheritance Tax Is Retained https://www.sullcrom.com/new-jersey-estate-tax-to-be-repealed-governor-christie-signs-bill-eliminating-state-estate-tax-as-of-january-1-2018-inheritance-tax-is-retained Fri, 14 Oct 2016 04:00:00 GMT https://www.sullcrom.com/new-jersey-estate-tax-to-be-repealed-governor-christie-signs-bill-eliminating-state-estate-tax-as-of-january-1-2018-inheritance-tax-is-retained <strong>D.C. Circuit Invalidates CFPB Structure as Unconstitutional; Rejects &ldquo;Flawed&rdquo; Statutory Application in Enforcement Proceeding</strong>: Appeals Court Rules in <em>PHH </em>v. <em>CFPB </em>that CFPB Action Suffered From Both Constitutional and Statutory Flaws; Ruling on Statutes of Limitations Could Affect Remedial Enforcement Actions by Federal Banking Agencies https://www.sullcrom.com/dc-circuit-invalidates-cfpb-structure-as-unconstitutional-rejects-flawed-statutory-application-in-enforcement-proceeding Thu, 13 Oct 2016 04:00:00 GMT https://www.sullcrom.com/dc-circuit-invalidates-cfpb-structure-as-unconstitutional-rejects-flawed-statutory-application-in-enforcement-proceeding <strong>Federal Insurance Office Report</strong>: The Federal Insurance Office Releases 2016 Annual Report on the Insurance Industry https://www.sullcrom.com/federal-insurance-office-report-the-federal-insurance-office-releases-2016-annual-report-on-the-insurance-industry Thu, 13 Oct 2016 04:00:00 GMT https://www.sullcrom.com/federal-insurance-office-report-the-federal-insurance-office-releases-2016-annual-report-on-the-insurance-industry <strong>New York DFS Issues Guidance on Monitoring Incentive Compensation Arrangements</strong>: State-Regulated Banking Institutions Advised to Ensure that Incentive Compensation Tied to Employee Performance Indicators Is Subject to Effective Risk Management, Oversight and Control https://www.sullcrom.com/new-york-dfs-issues-guidance-on-monitoring-incentive-compensation-arrangements Thu, 13 Oct 2016 04:00:00 GMT https://www.sullcrom.com/new-york-dfs-issues-guidance-on-monitoring-incentive-compensation-arrangements <strong>IRS Issues Regulations on Disguised Sale Rules and Allocation of Partnership Liabilities</strong>: The Regulations Essentially End Leveraged Partnership Contribution Transactions and Affect the Tax Consequences of Other Partnership Transactions https://www.sullcrom.com/irs-issues-regulations-on-disguised-sale-rules-and-allocation-of-partnership-liabilities Tue, 11 Oct 2016 04:00:00 GMT https://www.sullcrom.com/irs-issues-regulations-on-disguised-sale-rules-and-allocation-of-partnership-liabilities <strong>Non-GAAP Financial Measures</strong>: Update on the SEC&rsquo;s Increased Scrutiny of Non-GAAP Disclosure https://www.sullcrom.com/non-gaap-financial-measures-update-on-the-secs-increased-scrutiny-of-non-gaap-disclosure Tue, 04 Oct 2016 04:00:00 GMT https://www.sullcrom.com/non-gaap-financial-measures-update-on-the-secs-increased-scrutiny-of-non-gaap-disclosure <strong>Recent SEC No-Action Positions Provide Further Support for Market-Standard Proxy Access Terms</strong>: SEC Staff Rejects Proponent&rsquo;s Attempt to Define Which Ancillary Provisions are &ldquo;Essential&rdquo; for Substantial Implementation https://www.sullcrom.com/recent-sec-no-action-positions-provide-further-support-for-market-standard-proxy-access-terms Tue, 04 Oct 2016 04:00:00 GMT https://www.sullcrom.com/recent-sec-no-action-positions-provide-further-support-for-market-standard-proxy-access-terms <em>#SCFlash</em>&mdash;September Developments https://www.sullcrom.com/scflash-september-2016 Sat, 01 Oct 2016 04:00:00 GMT https://www.sullcrom.com/scflash-september-2016 <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Proposes Elimination of the Qualitative CCAR Assessment for Smaller Firms, Reduction in the De Minimis Exception for Additional Capital Distributions, and Other Notable Revisions to its Capital Plan and Stress Testing Rules https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-09-30-2016 Fri, 30 Sep 2016 04:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests-09-30-2016 Matthew Friestedt Co-authors <em>The M&amp;A Lawyer </em>Article on Management Compensation in LBOs https://www.sullcrom.com/publications-friestedt-co-authors-manda-lawyer-article-management-compensation-lbos-2017 Fri, 30 Sep 2016 04:00:00 GMT https://www.sullcrom.com/publications-friestedt-co-authors-manda-lawyer-article-management-compensation-lbos-2017 William Torchiana Authors Article on the FRB&rsquo;s Insurance-Related Proposals in International Bar Association&rsquo;s Legal Practice Division Newsletter https://www.sullcrom.com/publications-torchiana-authors-article-frb-insurance-related-proposals-international-bar-association-legal-practice-division-newsletter-2016 Fri, 30 Sep 2016 04:00:00 GMT https://www.sullcrom.com/publications-torchiana-authors-article-frb-insurance-related-proposals-international-bar-association-legal-practice-division-newsletter-2016 <br /> <strong>CFTC Expands Mandatory Clearing Requirement:</strong> CFTC Expands Clearing Requirement Under Section 2(h) of the Commodity Exchange Act to Apply to Additional Classes of Interest Rate Swaps https://www.sullcrom.com/cftc-expands-mandatory-clearing-requirement-cftc-expands-clearing-requirement-under-section-2h-of-the-commodity-exchange-act Thu, 29 Sep 2016 04:00:00 GMT https://www.sullcrom.com/cftc-expands-mandatory-clearing-requirement-cftc-expands-clearing-requirement-under-section-2h-of-the-commodity-exchange-act <strong>Banking Organization Capital Plans and Stress Tests</strong>: Federal Reserve Governor Tarullo Previews Proposal for Multiple Revisions to Capital Plans and Stress Tests That Will Increase Effective Capital Requirements for G-SIBs and May Reduce Effective Capital Requirements for Other CCAR Banking Organizations https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests Mon, 26 Sep 2016 04:00:00 GMT https://www.sullcrom.com/banking-organization-capital-plans-and-stress-tests <strong>Physical Commodity Activities Conducted by Financial Holding Companies</strong>: Federal Reserve Proposes Extraordinary Increase in Capital Requirements for Physical Commodity Activities and Certain Merchant Banking Investments, Along With New Prudential Limitations https://www.sullcrom.com/physical-commodity-activities-conducted-by-financial-holding-companies Mon, 26 Sep 2016 04:00:00 GMT https://www.sullcrom.com/physical-commodity-activities-conducted-by-financial-holding-companies <strong>U.S. Tax Consequences of EU State Aid Recoupment</strong>: IRS Issues Notice Treating Certain Payments of Prior-Year Foreign Taxes as &ldquo;Splitter Arrangements&rdquo; https://www.sullcrom.com/us-tax-consequences-of-eu-state-aid-recoupment Thu, 22 Sep 2016 04:00:00 GMT https://www.sullcrom.com/us-tax-consequences-of-eu-state-aid-recoupment <strong>New York Department of Financial Services Issues Proposed Cybersecurity Regulations</strong>: Regulated Institutions to be Required to Establish Cybersecurity Program and Policies, Appoint CISO, and Certify Compliance https://www.sullcrom.com/new-york-department-of-financial-services-issues-proposed-cybersecurity-regulations Mon, 19 Sep 2016 04:00:00 GMT https://www.sullcrom.com/new-york-department-of-financial-services-issues-proposed-cybersecurity-regulations <strong>CFPB Proposes Amendments to Confidentiality and Disclosure Rules</strong>: CFPB Proposes Amendments to Rules Governing Disclosure of&nbsp;Confidential Information https://www.sullcrom.com/cfpb-proposes-amendments-to-confidentiality-and-disclosure-rules Thu, 15 Sep 2016 04:00:00 GMT https://www.sullcrom.com/cfpb-proposes-amendments-to-confidentiality-and-disclosure-rules <strong>Bank Capital Requirements</strong>: Federal Reserve Releases Final Policy Statement on the Framework for Setting the Countercyclical Capital Buffer https://www.sullcrom.com/bank-capital-requirements-federal-reserve-releases-final-policy-statement-on-the-framework-for-setting-the-countercyclical-capital-buffer Wed, 14 Sep 2016 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-releases-final-policy-statement-on-the-framework-for-setting-the-countercyclical-capital-buffer Nic Bourtin Serves as Editor of the Recently Published Sixth Edition of <em>The International Investigations Review</em> https://www.sullcrom.com/publications-bourtin-serves-editor-recently-published-sixth-edition-international-investigations-review-2016 Wed, 14 Sep 2016 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-serves-editor-recently-published-sixth-edition-international-investigations-review-2016 Chris Howard, Andy Dietderich and Chris Beatty Contribute to <em>Chambers Global Practice Guides &ndash; Insolvency 2016</em> https://www.sullcrom.com/publications-howard-dietderich-beatty-contribute-chambers-global-practice-guides-insolvency-2016 Mon, 12 Sep 2016 04:00:00 GMT https://www.sullcrom.com/publications-howard-dietderich-beatty-contribute-chambers-global-practice-guides-insolvency-2016 <strong>CFTC Issues Proposed Rules to Expand Its Whistleblower Authority</strong>: The CFTC Proposes New Rules Granting the CFTC the Power to Bring Enforcement Actions and Prohibiting the Enforcement of Confidentiality Clauses in Employment Agreements https://www.sullcrom.com/cftc-issues-proposed-rules-to-expand-its-whistleblower-authority Thu, 08 Sep 2016 04:00:00 GMT https://www.sullcrom.com/cftc-issues-proposed-rules-to-expand-its-whistleblower-authority <strong>Federal Reserve Proposes Extraordinary Curtailment of Statutory Banking Powers and Grandfather Provisions</strong>: The Federal Reserve&rsquo;s Recommendations Included in a Report Released Today by the Federal Banking Agencies Call for Congressional Repeal of Long-Standing Statutory Merchant Banking and Commodities Powers and the Elimination of Grandfather Provisions for Certain Thrift and Savings and Loan Holding Companies<br /> &nbsp; https://www.sullcrom.com/federal-reserve-proposes-extraordinary-curtailment-of-statutory-banking-powers-and-grandfather-provisions Thu, 08 Sep 2016 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-extraordinary-curtailment-of-statutory-banking-powers-and-grandfather-provisions <strong>Tax Court Decision Addresses Tax Treatment of Forfeited Deposits on a Lapsed Sale of Real Estate</strong>: Tax Court Holds That Gain Attributable to Forfeited Deposits With Respect to Sale of Hotel Is Ordinary Income https://www.sullcrom.com/tax-court-decision-addresses-tax-treatment-of-forfeited-deposits-on-a-lapsed-sale-of-real-estate Thu, 08 Sep 2016 04:00:00 GMT https://www.sullcrom.com/tax-court-decision-addresses-tax-treatment-of-forfeited-deposits-on-a-lapsed-sale-of-real-estate <strong>The U.S. Court of Appeals for the Ninth Circuit Interprets Rule 13a-14 of the Securities Exchange Act and Section 304 of the Sarbanes-Oxley Act</strong>: The Ninth Circuit Holds That a CEO or CFO May Have Liability for a False Rule 13a-14 Certification, and SOX&rsquo;s Disgorgement Provision Applies Irrespective of Whether a Restatement Is Caused by a CEO&rsquo;s or CFO&rsquo;s Personal Misconduct https://www.sullcrom.com/the-us-court-of-appeals-for-the-ninth-circuit-interprets-rule-13a-14-of-the-securities-exchange-act-and-section-304-of-the-sarbanes-oxley-act Thu, 08 Sep 2016 04:00:00 GMT https://www.sullcrom.com/the-us-court-of-appeals-for-the-ninth-circuit-interprets-rule-13a-14-of-the-securities-exchange-act-and-section-304-of-the-sarbanes-oxley-act <strong><em>Patterson</em> v. <em>Raymours Furniture Co., Inc.</em>&mdash;Enforceability of Class-Action and Collective-Action Waivers in Employment Arbitration Agreements</strong>: Second Circuit Reaffirms That Individual Arbitration Clauses Do Not Violate Federal Labor Law https://www.sullcrom.com/patterson-v-raymours-furniture-co-incenforceability-of-class-action-and-collective-action-waivers-in-employment-arbitration-agreements Wed, 07 Sep 2016 04:00:00 GMT https://www.sullcrom.com/patterson-v-raymours-furniture-co-incenforceability-of-class-action-and-collective-action-waivers-in-employment-arbitration-agreements <strong>Joint Fact Sheet on Foreign Correspondent Banking Supervision and Enforcement</strong>: U.S. Department of Treasury and Federal Banking Agencies Issue Joint Fact Sheet Aimed at Dispelling &ldquo;Myths&rdquo; About U.S. BSA/AML and Sanctions Supervisory Expectations and Enforcement Approach for Correspondent Banking https://www.sullcrom.com/joint-fact-sheet-on-foreign-correspondent-banking-supervision-and-enforcement Fri, 02 Sep 2016 04:00:00 GMT https://www.sullcrom.com/joint-fact-sheet-on-foreign-correspondent-banking-supervision-and-enforcement <strong><em>Sokolow</em> v. <em>Palestine Liberation Organization</em></strong>: Second Circuit, Applying <em>Daimler</em> and <em>Walden</em>, Rejects Personal Jurisdiction Over Palestinian Entities in Suit Brought by U.S. Citizens Killed or Wounded by Terrorist Attacks in Israel https://www.sullcrom.com/sokolow-v-palestine-liberation-organization Thu, 01 Sep 2016 04:00:00 GMT https://www.sullcrom.com/sokolow-v-palestine-liberation-organization Olivier de Vilmorin and Arnaud Berdou Author Article for <em>Droit Bancaire et Financier</em> https://www.sullcrom.com/publications-de-vilmorin-berdou-author-article-droit-bancaire-financier-2016 Thu, 01 Sep 2016 04:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-berdou-author-article-droit-bancaire-financier-2016 <strong><em>#SCFlash</em> &mdash; August Developments</strong> https://www.sullcrom.com/sullivan-cromwell-scflash-august-2016 Wed, 31 Aug 2016 04:00:00 GMT https://www.sullcrom.com/sullivan-cromwell-scflash-august-2016 <strong>Proposed Regulations Would Limit Valuation Discounts</strong>: Treasury Department Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Interests in Family-Controlled Entities https://www.sullcrom.com/proposed-regulations-would-limit-valuation-discounts Wed, 31 Aug 2016 04:00:00 GMT https://www.sullcrom.com/proposed-regulations-would-limit-valuation-discounts <strong>Asset Management&mdash;Termination of Funds</strong>: IOSCO Issues Consultation Report on Termination of Investment Funds; Seeks Comments on Proposed Good Practices https://www.sullcrom.com/asset-management-termination-of-funds-iosco-issues-consultation-report-on-termination-of-investment-funds-seeks-comments-on-proposed-good-practices Fri, 26 Aug 2016 04:00:00 GMT https://www.sullcrom.com/asset-management-termination-of-funds-iosco-issues-consultation-report-on-termination-of-investment-funds-seeks-comments-on-proposed-good-practices <strong>IRS Ruling Policy on Spinoffs</strong>: IRS Changes Policy and Will Again Rule on Business Purpose and Device Requirements https://www.sullcrom.com/irs-ruling-policy-on-spinoffs-irs-changes-policy-and-will-again-rule-on-business-purpose-and-device-requirements Fri, 26 Aug 2016 04:00:00 GMT https://www.sullcrom.com/irs-ruling-policy-on-spinoffs-irs-changes-policy-and-will-again-rule-on-business-purpose-and-device-requirements Ben Perry Authors Article on the Impact of Brexit on Private Equity M&amp;A in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-perry-authors-article-impact-brexit-private-equity-manda-practical-law-journal-2016 Wed, 24 Aug 2016 04:00:00 GMT https://www.sullcrom.com/publications-perry-authors-article-impact-brexit-private-equity-manda-practical-law-journal-2016 <strong>CFTC Staff Issues Final Swap Dealer <em>De Minimis</em> Exception Report</strong>: The Staff of the CFTC Publishes Its Final Report on the <em>De Minimis</em> Exception to the Definition of &ldquo;Swap Dealer&rdquo; Under the Commodity Exchange Act https://www.sullcrom.com/cftc-staff-issues-final-swap-dealer-de-minimis-exception-report Wed, 17 Aug 2016 04:00:00 GMT https://www.sullcrom.com/cftc-staff-issues-final-swap-dealer-de-minimis-exception-report Diane McGimsey Authors Expert Q&amp;A on Amicus Briefing for <em>Practical Law</em> https://www.sullcrom.com/publications-mcgimsey-authors-expert-amicus-briefing-practical-law-2016 Mon, 15 Aug 2016 04:00:00 GMT https://www.sullcrom.com/publications-mcgimsey-authors-expert-amicus-briefing-practical-law-2016 <strong>IAIS: Global Insurance Capital Standard</strong>; IAIS Issues Second Consultation Document for Risk-based Global Insurance Capital Standard https://www.sullcrom.com/iais-global-insurance-capital-standard-iais-issues-second-consultation-document-for-risk-based-global-insurance-capital-standard Fri, 05 Aug 2016 04:00:00 GMT https://www.sullcrom.com/iais-global-insurance-capital-standard-iais-issues-second-consultation-document-for-risk-based-global-insurance-capital-standard <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Proposes Attestation Requirement for Intermediate Holding Companies of Foreign Banking Organizations https://www.sullcrom.com/bank-capital-plans-and-stress-tests-8-04-16 Thu, 04 Aug 2016 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-8-04-16 <strong>Financial Services Regulation</strong>: Federal Reserve Board Governor Tarullo Discusses Regulatory Approach to &ldquo;Shadow Banking&rdquo; and Stable Funding https://www.sullcrom.com/financial-services-regulation-federal-reserve-board-governor-tarullo-discusses-regulatory-approach-to-shadow-banking-and-stable-funding Wed, 03 Aug 2016 04:00:00 GMT https://www.sullcrom.com/financial-services-regulation-federal-reserve-board-governor-tarullo-discusses-regulatory-approach-to-shadow-banking-and-stable-funding <strong>Proposed Amendments to &ldquo;Smaller Reporting Company&rdquo; Definition</strong>: SEC&rsquo;s Proposal Would Substantially Expand the Number of Registrants That Qualify as Smaller Reporting Companies https://www.sullcrom.com/proposed-amendments-to-smaller-reporting-company-definition Fri, 29 Jul 2016 04:00:00 GMT https://www.sullcrom.com/proposed-amendments-to-smaller-reporting-company-definition <strong>Executive Group Publishes Statement of Commonsense Principles of Corporate Governance</strong>: Principles Aim to Provide Basic Framework for Sound, Long-Term Public Company Governance and Stimulate Further Conversation; Acknowledge There Is No One-Size-Fits-All Approach https://www.sullcrom.com/executive-group-publishes-statement-of-commonsense-principles-of-corporate-governance Fri, 22 Jul 2016 04:00:00 GMT https://www.sullcrom.com/executive-group-publishes-statement-of-commonsense-principles-of-corporate-governance <strong>Qualified Intermediaries and &ldquo;Dividend Equivalent&rdquo; Withholding</strong>: IRS Publishes New Proposed QI Agreement, Providing New Details on the &ldquo;Qualified Derivatives Dealer&rdquo; Program https://www.sullcrom.com/qualified-intermediaries-and-dividend-equivalent-withholding Tue, 19 Jul 2016 04:00:00 GMT https://www.sullcrom.com/qualified-intermediaries-and-dividend-equivalent-withholding <strong>New Guidance Affecting Spinoffs</strong>: IRS and Treasury Department Issue New Proposed Regulations https://www.sullcrom.com/new-guidance-affecting-spinoffs Mon, 18 Jul 2016 04:00:00 GMT https://www.sullcrom.com/new-guidance-affecting-spinoffs <strong>Overseas Data Not Subject to U.S. Warrant</strong>: Second Circuit Reverses S.D.N.Y. Decision, Holding That a Warrant Cannot Compel Microsoft to Disclose E-mails Stored Abroad https://www.sullcrom.com/overseas-data-not-subject-to-us-warrant Fri, 15 Jul 2016 04:00:00 GMT https://www.sullcrom.com/overseas-data-not-subject-to-us-warrant <strong>German Merger Control:</strong> Introduction of a &ldquo;Size-of-Transaction&rdquo; Test for Merger Notifications in Germany https://www.sullcrom.com/german-merger-control-introduction-of-a-size-of-transaction-test-for-merger-notifications-in-germany Thu, 14 Jul 2016 04:00:00 GMT https://www.sullcrom.com/german-merger-control-introduction-of-a-size-of-transaction-test-for-merger-notifications-in-germany <strong>Hart-Scott-Rodino Act</strong>: ValueAct Pays Record Fine to Resolve Alleged HSR Violations https://www.sullcrom.com/hart-scott-rodino-act-valueact-pays-record-fine-to-resolve-alleged-hsr-violations Thu, 14 Jul 2016 04:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-valueact-pays-record-fine-to-resolve-alleged-hsr-violations <strong>2016 Proxy Season Review</strong>: Proxy Access Becomes Widespread as &ldquo;Market Standard&rdquo; Terms Are Reinforced; Traditional Governance Proposals Continue to Decline; Lack of Responsiveness to a Shareholder Vote Remains Principal Driver of Low Support Levels for Directors https://www.sullcrom.com/2016-proxy-season-review Mon, 11 Jul 2016 04:00:00 GMT https://www.sullcrom.com/2016-proxy-season-review <strong>SEC Approves Nasdaq Rule Requiring Disclosure of Third-Party Compensation to Director Candidates</strong>: Reflects Continued Focus on Activist Payments to Directors and Nominees; Nasdaq Notes Potential for Conflicts of Interest, Fiduciary Duty Concerns and Promotion of Short-Term Focus https://www.sullcrom.com/sec-approves-nasdaq-rule-requiring-disclosure-of-third-party-compensation-to-director-candidates Mon, 11 Jul 2016 04:00:00 GMT https://www.sullcrom.com/sec-approves-nasdaq-rule-requiring-disclosure-of-third-party-compensation-to-director-candidates <strong>&ldquo;Resource Payments&rdquo; Disclosure</strong>: SEC Adopts Final Rules on Disclosure of Payments to Governments for Commercial Development of Oil, Natural Gas or Minerals https://www.sullcrom.com/resource-payments-disclosure-sec-adopts-final-rules-on-disclosure-of-payments-to-governments-for-commercial-development-of-oil-natural-gas-or-minerals Thu, 07 Jul 2016 04:00:00 GMT https://www.sullcrom.com/resource-payments-disclosure-sec-adopts-final-rules-on-disclosure-of-payments-to-governments-for-commercial-development-of-oil-natural-gas-or-minerals <strong>Business Continuity and Transition Planning for Asset Managers</strong>: SEC Proposes Rule for All Registered Investment Advisers; Staff Issues Guidance Update for Registered Investment Companies https://www.sullcrom.com/business-continuity-and-transition-planning-for-asset-managers-07-07-2016 Thu, 07 Jul 2016 04:00:00 GMT https://www.sullcrom.com/business-continuity-and-transition-planning-for-asset-managers-07-07-2016 <strong>France &ndash; New &ldquo;Inpatriates&rdquo; Tax Incentives</strong>: French Prime Minister Announced on July 6, 2016 a Package of Tax Measures to Improve the Attractiveness of Paris as a Financial Center, in Relation With the Recent Referendum on Brexit. This Package Is Focused on Tax Incentives for Employees and Employers in the Financial Services Industry https://www.sullcrom.com/france--new-inpatriates-tax-incentives Thu, 07 Jul 2016 04:00:00 GMT https://www.sullcrom.com/france--new-inpatriates-tax-incentives <strong>Volcker Rule</strong>: Federal Reserve Extends Conformance Period Through July 21, 2017 for Investments in and Relationships With Legacy Covered Funds; Expects to Provide More Information on Illiquid Fund Applications &ldquo;in the Near Term&rdquo; https://www.sullcrom.com/volcker-rule-07-07-16 Thu, 07 Jul 2016 04:00:00 GMT https://www.sullcrom.com/volcker-rule-07-07-16 <strong>Property Disclosure Rules for Mining Registrants</strong>: SEC&rsquo;s Proposal Would Align Its Disclosure Requirements With Current Industry and Global Regulatory Standards https://www.sullcrom.com/property-disclosure-rules-for-mining-registrants Wed, 06 Jul 2016 04:00:00 GMT https://www.sullcrom.com/property-disclosure-rules-for-mining-registrants <strong>Updated Brokered Deposit Guidance</strong>: FDIC Revises Frequently Asked Questions on Identifying, Accepting and Reporting Brokered Deposits https://www.sullcrom.com/updated-brokered-deposit-guidance-fdic-revises-frequently-asked-questions-on-identifying-accepting-and-reporting-brokered-deposits Tue, 05 Jul 2016 04:00:00 GMT https://www.sullcrom.com/updated-brokered-deposit-guidance-fdic-revises-frequently-asked-questions-on-identifying-accepting-and-reporting-brokered-deposits Ari Blaut and Dan Loeser Co-author <em>Lexology</em> Article on Financing and Secured Lending in the United States https://www.sullcrom.com/publications-blaut-loeser-co-author-lexology-article-financing-secured-lending-united-states-2016 Thu, 30 Jun 2016 04:00:00 GMT https://www.sullcrom.com/publications-blaut-loeser-co-author-lexology-article-financing-secured-lending-united-states-2016 <strong>How The Recent Supreme Court Term Will Affect Business</strong> https://www.sullcrom.com/how-the-recent-supreme-court-term-will-affect-business-06-29-16 Wed, 29 Jun 2016 04:00:00 GMT https://www.sullcrom.com/how-the-recent-supreme-court-term-will-affect-business-06-29-16 <strong>IAIS Issues Updated G-SII Assessment Methodology:</strong> IAIS Updates Assessment Methodology for Designation of Global Systemically Important Insurers and Revises Framework for Assessing Systemic Risk From Insurance Product Features https://www.sullcrom.com/iais-issues-updated-g-sii-assessment-methodology-iais-updates-assessment-methodology Tue, 28 Jun 2016 04:00:00 GMT https://www.sullcrom.com/iais-issues-updated-g-sii-assessment-methodology-iais-updates-assessment-methodology <strong>&ldquo;Brexit&rdquo;&mdash;Vote by the UK to Leave the EU:</strong> Legal Implications https://www.sullcrom.com/brexitvote-by-the-uk-to-leave-the-eu-legal-implications Fri, 24 Jun 2016 04:00:00 GMT https://www.sullcrom.com/brexitvote-by-the-uk-to-leave-the-eu-legal-implications Jeff Wall and Owen Wolfe Co-author Washington Legal Foundation Legal Opinion Letter on <em>Chevron</em> Deference for Hybrid Statutes https://www.sullcrom.com/publications-wall-wolfe-co-author-washington-legal-foundation-legal-opinion-letter-chevron-deference-hybrid-statutes-2016 Fri, 24 Jun 2016 04:00:00 GMT https://www.sullcrom.com/publications-wall-wolfe-co-author-washington-legal-foundation-legal-opinion-letter-chevron-deference-hybrid-statutes-2016 <strong>Client Alert:</strong> FASB Expected Credit Loss Methodology https://www.sullcrom.com/client-alert-fasb-expected-credit-loss-methodology Thu, 23 Jun 2016 04:00:00 GMT https://www.sullcrom.com/client-alert-fasb-expected-credit-loss-methodology <strong><em>Cuozzo Speed Technologies, LLC</em> v. <em>Lee</em></strong>: U.S. Supreme Court Upholds the Patent Trial and Appeal Board&rsquo;s Broad Claim-Construction Standard and Limits Review of Institution Decisions in Inter Partes Review https://www.sullcrom.com/cuozzo-speed-technologies-llc-v-lee-6-21-16 Tue, 21 Jun 2016 04:00:00 GMT https://www.sullcrom.com/cuozzo-speed-technologies-llc-v-lee-6-21-16 <strong><em>RJR Nabisco, Inc.</em> v. <em>European Community</em></strong>: U.S. Supreme Court Holds That Some RICO Claims Apply Extraterritorially, but a Private RICO Plaintiff Must Prove Domestic Injury https://www.sullcrom.com/rjr-nabisco-inc-v-european-community-6-21-16 Tue, 21 Jun 2016 04:00:00 GMT https://www.sullcrom.com/rjr-nabisco-inc-v-european-community-6-21-16 Steve Holley, Daryl Libow and Yvonne Quinn Interviewed by <em>LEADERS Magazine</em> on S&amp;C&rsquo;s Antitrust Practice https://www.sullcrom.com/publications-holley-libow-quinn-interviewed-leaders-magazine-sandc-antitrust-practice-2016 Tue, 21 Jun 2016 04:00:00 GMT https://www.sullcrom.com/publications-holley-libow-quinn-interviewed-leaders-magazine-sandc-antitrust-practice-2016 Tracy Richelle High and Christina Andersen Co-author Article Titled &ldquo;Statutory Restrictions on Employers&rsquo; Hiring Policies in New York City&rdquo; https://www.sullcrom.com/publications-high-andersen-co-author-article-statutory-restrictions-employers-hiring-policies-new-york-city-2016 Mon, 20 Jun 2016 04:00:00 GMT https://www.sullcrom.com/publications-high-andersen-co-author-article-statutory-restrictions-employers-hiring-policies-new-york-city-2016 <strong><em>Universal Health Services, Inc.</em> v. <em>United States ex rel. Escobar</em></strong>: U.S. Supreme Court Permits &ldquo;Implied False Certification&rdquo; Theory of False Claims Act Liability in Limited Circumstances https://www.sullcrom.com/universal-health-services-inc-v-united-states-ex-rel-escobar Fri, 17 Jun 2016 04:00:00 GMT https://www.sullcrom.com/universal-health-services-inc-v-united-states-ex-rel-escobar <strong>Department of Labor Issues Updated Sex Discrimination Guidelines for Federal Contractors</strong>: OFCCP Revises Sex Discrimination Guidelines for the First Time Since 1970 https://www.sullcrom.com/department-of-labor-issues-updated-sex-discrimination-guidelines-for-federal-contractors Fri, 17 Jun 2016 04:00:00 GMT https://www.sullcrom.com/department-of-labor-issues-updated-sex-discrimination-guidelines-for-federal-contractors <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp; Louis Berger Group, Inc. Sues Former Executive for Authorizing Improper Payments That Resulted in Company Paying $17.1 Million Penalty in FCPA Settlement<br /> &nbsp; https://www.sullcrom.com/foreign-corrupt-practices-act-alert-louis-berger-group-inc-sues-former-executive-for-authorizing-improper-payments Thu, 16 Jun 2016 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-louis-berger-group-inc-sues-former-executive-for-authorizing-improper-payments <strong><em>Ambac Assurance Corp. </em>v. <em>Countrywide Home Loans, Inc.&mdash;</em>New York Court of Appeals Declines to Extend Common-Interest Doctrine to Merger Parties&rsquo; Pre-Closing Communications</strong>: New York&rsquo;s Highest Court Reverses First Department and Holds That Common-Interest Doctrine Only Applies to Communications That Relate to Pending or Anticipated Litigation https://www.sullcrom.com/ambac-assurance-corp-v-countrywide-home-loans-incnew-york-court-of-appeals-declines-to-extend-common-interest-doctrine Wed, 15 Jun 2016 04:00:00 GMT https://www.sullcrom.com/ambac-assurance-corp-v-countrywide-home-loans-incnew-york-court-of-appeals-declines-to-extend-common-interest-doctrine <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Finalizes Reporting Requirements for Intermediate Holding Companies of Foreign Banking Organizations https://www.sullcrom.com/bank-capital-plans-and-stress-tests-06-15-16 Wed, 15 Jun 2016 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-06-15-16 <strong><em>Halo Electronics, Inc. </em>v.<em> Pulse Electronics, Inc.; Stryker Corp. </em>v.<em> Zimmer, Inc.</em></strong>: U.S. Supreme Court Rejects Federal Circuit&rsquo;s Framework for Enhancing Damages in Patent Infringement Cases https://www.sullcrom.com/halo-electronics-inc-v-pulse-electronics-inc-stryker-corp-v-zimmer-inc Tue, 14 Jun 2016 04:00:00 GMT https://www.sullcrom.com/halo-electronics-inc-v-pulse-electronics-inc-stryker-corp-v-zimmer-inc <strong><em>In re Appraisal of Dell Inc.</em></strong>: Delaware Court of Chancery Determines Fair Value Is 28% Higher Than Merger Price Following an Auctioned Arm&rsquo;s-Length MBO https://www.sullcrom.com/in-re-appraisal-of-dell-inc-delaware-court-of-chancery-determines-fair-value-is-28-higher-than-merger-price-following-an-auctioned-arms-length-mbo Mon, 13 Jun 2016 04:00:00 GMT https://www.sullcrom.com/in-re-appraisal-of-dell-inc-delaware-court-of-chancery-determines-fair-value-is-28-higher-than-merger-price-following-an-auctioned-arms-length-mbo <strong>European Union Continues Work on Position Limits for Commodity Derivatives</strong>: An Overview and Update on the EU&rsquo;s Position Limits on Commodity Derivatives Under MiFID II https://www.sullcrom.com/european-union-continues-work-on-position-limits-for-commodity-derivatives Mon, 13 Jun 2016 04:00:00 GMT https://www.sullcrom.com/european-union-continues-work-on-position-limits-for-commodity-derivatives <strong>Internal Revenue Service Issues Regulations Affecting REIT Conversions and Spinoffs</strong>: IRS and Treasury Issue Regulations to Extend the Period During Which a REIT Is Subject to Corporate Tax on Built-in Gains and Impose Corporate-Level Tax on Corporations That Transfer Property to a REIT Within 10 Years of a Spinoff https://www.sullcrom.com/internal-revenue-service-issues-regulations-affecting-reit-conversions-and-spinoffs Wed, 08 Jun 2016 04:00:00 GMT https://www.sullcrom.com/internal-revenue-service-issues-regulations-affecting-reit-conversions-and-spinoffs <strong>Federal Reserve Proposes Regulatory Capital Frameworks for Supervised Insurers and Enhanced Prudential Standards for Insurers Designated as Systemically Important</strong>: FRB Issues Advance Notice of Proposed Rulemaking Describing Two Regulatory Capital Frameworks for FRB-Supervised Insurance Companies; Also Issues Proposed Rule Applying Enhanced Prudential Standards to FSOC-Designated Insurance Companies https://www.sullcrom.com/federal-reserve-proposes-regulatory-capital-frameworks-06-07-2016 Tue, 07 Jun 2016 04:00:00 GMT https://www.sullcrom.com/federal-reserve-proposes-regulatory-capital-frameworks-06-07-2016 <strong>CFTC Supplements Position Limits Proposal</strong>: The CFTC Supplements Its Position Limits Proposal by Revising the Proposed Definition of Bona Fide Hedging and Including a Provision that Would Permit Exchanges to Recognize Non-Enumerated Bona Fide Hedges and Other Exemptions https://www.sullcrom.com/cftc-supplements-position-limits-proposa-6-3-16 Fri, 03 Jun 2016 04:00:00 GMT https://www.sullcrom.com/cftc-supplements-position-limits-proposa-6-3-16 <strong>Cross-Border Margin Requirements for Uncleared Swaps</strong>: CFTC Finalizes Rule Regarding the Cross-Border Application of its Margin Requirements for Uncleared Swaps https://www.sullcrom.com/cross-border-margin-requirements-for-uncleared-swaps-6-3-16 Fri, 03 Jun 2016 04:00:00 GMT https://www.sullcrom.com/cross-border-margin-requirements-for-uncleared-swaps-6-3-16 <strong>Form 10-K Summary</strong>: SEC Approves Interim Final Rule That Amends Form 10-K to Expressly Allow Issuers to Provide a Summary of Business and Financial Information Contained in the Annual Report https://www.sullcrom.com/form-10-k-summary-6-3-16 Fri, 03 Jun 2016 04:00:00 GMT https://www.sullcrom.com/form-10-k-summary-6-3-16 <strong><em>United States Army Corps of Engineers</em> v.<em> Hawkes Co.</em></strong>: U.S. Supreme Court Holds That Determinations of Clean Water Act Jurisdiction by Army Corps of Engineers Are Judicially Reviewable https://www.sullcrom.com/united-states-army-corps-of-engineers-v-hawkes-co Wed, 01 Jun 2016 04:00:00 GMT https://www.sullcrom.com/united-states-army-corps-of-engineers-v-hawkes-co <strong>Eleventh Circuit Limits SEC&rsquo;s Ability to Seek Disgorgement and Declaratory Relief in Agency Actions</strong>: Holds That Disgorgement and Declaratory Relief Claims Are Subject to 28 U.S.C. &sect; 2462&rsquo;s Five-Year Statute of Limitations https://www.sullcrom.com/eleventh-circuit-limits-sec-ability-to-seek-disgorgement-and-declaratory-relief-in-agency-actions Wed, 01 Jun 2016 04:00:00 GMT https://www.sullcrom.com/eleventh-circuit-limits-sec-ability-to-seek-disgorgement-and-declaratory-relief-in-agency-actions <strong>Department of Labor Finalizes New Overtime Regulations</strong>: DOL Substantially Raises Salary Thresholds Used in Determining Overtime Exemptions but Does Not Change Regulations Defining Duties Required of Exempt Employees https://www.sullcrom.com/department-of-labor-finalizes-new-overtime-regulations-5-31-16 Tue, 31 May 2016 04:00:00 GMT https://www.sullcrom.com/department-of-labor-finalizes-new-overtime-regulations-5-31-16 Melissa Sawyer, Charles Dowling and Alidad Damooei Co-author Article on M&amp;A Implications of Corporate Governance and Succession Issues in Family-Controlled Businesses in <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/publications-sawyer-dowling-damooei-manda-implications-corporate-governance-succession-family-controlled-businesses-manda-lawyer-2016 Tue, 31 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-sawyer-dowling-damooei-manda-implications-corporate-governance-succession-family-controlled-businesses-manda-lawyer-2016 <strong>Second Circuit Raises Bar for Proof of Fraud Under Federal Statutes</strong>: Requires Proof of Contemporaneous False Representation and Fraudulent Intent; Overturns $1.27 Billion Civil FIRREA Penalty https://www.sullcrom.com/second-circuit-raises-bar-for-proof-of-fraud-under-federal-statutes Thu, 26 May 2016 04:00:00 GMT https://www.sullcrom.com/second-circuit-raises-bar-for-proof-of-fraud-under-federal-statutes <strong>Audit Reports</strong>: PCAOB Releases Reproposal of Amendments to Its Audit Report Standard https://www.sullcrom.com/audit-reports-pcaob-releases-reproposal-of-amendments-to-its-audit-report-standard Wed, 25 May 2016 04:00:00 GMT https://www.sullcrom.com/audit-reports-pcaob-releases-reproposal-of-amendments-to-its-audit-report-standard <strong><em>Green</em> v. <em>Brennan</em></strong>: U.S. Supreme Court Holds That Limitations Period for a Constructive-Discharge Claim Begins to Run When Employee Submits Notice of Resignation https://www.sullcrom.com/green-v-brennan-05-24-2016 Tue, 24 May 2016 04:00:00 GMT https://www.sullcrom.com/green-v-brennan-05-24-2016 <strong>Non-GAAP Financial Measures</strong>: SEC Staff Updates Guidance and Indicates Plans to Increase Scrutiny of Non-GAAP Financial Measures https://www.sullcrom.com/non-gaap-financial-measures-sec-staff-updates-guidance-and-indicates-plans-to-increase-scrutiny-of-non-gaap-financial-measures Tue, 24 May 2016 04:00:00 GMT https://www.sullcrom.com/non-gaap-financial-measures-sec-staff-updates-guidance-and-indicates-plans-to-increase-scrutiny-of-non-gaap-financial-measures Bob Buckholz, Marc Trevi&ntilde;o and Glen Schleyer Co-author PLI&rsquo;s <em>Public Company Deskbook</em>, Third Edition https://www.sullcrom.com/publications-buckholz-trevino-schleyer-co-author-pli-public-company-deskbook-third-edition-2016 Tue, 24 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-buckholz-trevino-schleyer-co-author-pli-public-company-deskbook-third-edition-2016 Bill Kroener Selected as Member of Board of Editors of <em>The Business Lawyer</em>, Volume 72 https://www.sullcrom.com/publications-kroener-selected-member-board-editors-business-lawyer-volume-72-2016 Fri, 20 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-kroener-selected-member-board-editors-business-lawyer-volume-72-2016 Tracy Richelle High and Nomnso Kalu Co-author Article Titled &ldquo;Out of Control: Recent SEC Enforcement Actions Concerning Internal Audit Programs&rdquo; https://www.sullcrom.com/publications-high-kalu-co-author-article-titled-out-of-control-recent-sec-enforcement-actions-concerning-internal-audit-programs-2016 Thu, 19 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-high-kalu-co-author-article-titled-out-of-control-recent-sec-enforcement-actions-concerning-internal-audit-programs-2016 Sergio Galvis and Inosi Nyatta Co-author <em>Project Finance International</em> Article on Alternative Financing of Latin America Projects https://www.sullcrom.com/publications-galvis-nyatta-co-author-project-finance-international-article-alternative-financing-latin-america-projects-2016 Wed, 18 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-galvis-nyatta-co-author-project-finance-international-article-alternative-financing-latin-america-projects-2016 <strong><em>Merrill Lynch</em> v. <em>Manning</em></strong>: U.S. Supreme Court Holds That Test for Whether Federal Courts Have Exclusive Jurisdiction Over Securities Exchange Act Claims Is Whether Suits &ldquo;Arise Under&rdquo; the Act https://www.sullcrom.com/merrill-lynch-v-manning-05-17-16 Tue, 17 May 2016 04:00:00 GMT https://www.sullcrom.com/merrill-lynch-v-manning-05-17-16 <strong><em>Spokeo, Inc.</em> v. <em>Robins</em></strong>: U.S. Supreme Court Affirms That Bare Procedural and Technical Violations Do Not Confer Standing https://www.sullcrom.com/spokeo-inc-v-robins-us-supreme-court-affirms-that-bare-procedural-and-technical-violations-do-not-confer-standing Tue, 17 May 2016 04:00:00 GMT https://www.sullcrom.com/spokeo-inc-v-robins-us-supreme-court-affirms-that-bare-procedural-and-technical-violations-do-not-confer-standing <strong>New Federal Civil Cause of Action for Trade Secret Theft &ndash; Considerations for Employers</strong>: To Obtain All Benefits of New Law, Companies Must Incorporate Notice of the Act&rsquo;s Whistleblower Immunity Provision in Employee Confidentiality or Severance Contracts That Concern Trade Secrets Entered into or Updated After May 11, 2016 https://www.sullcrom.com/new-federal-civil-cause-of-action-for-trade-secret-theft-considerations-for-employers Mon, 16 May 2016 04:00:00 GMT https://www.sullcrom.com/new-federal-civil-cause-of-action-for-trade-secret-theft-considerations-for-employers <strong><em>In the Matter of Kenneth Cole Productions, Inc. Shareholder Litigation</em></strong>: New York Court of Appeals Adopts <em>MFW </em>Business Judgment Standard of Review for Squeeze-Out Mergers https://www.sullcrom.com/in-the-matter-of-kenneth-cole-productions-inc-shareholder-litigation Mon, 09 May 2016 04:00:00 GMT https://www.sullcrom.com/in-the-matter-of-kenneth-cole-productions-inc-shareholder-litigation <strong><em>Singh</em> v. <em>Attenborough</em></strong>: Delaware Supreme Court Affirms Dismissal of Aiding and Abetting Claims Against Financial Advisor Because of a Fully Informed, Uncoerced Stockholder Vote https://www.sullcrom.com/singh-v-attenborough-delaware-supreme-court-affirms-dismissal-of-aiding-and-abetting-claims-against-financial-advisor Mon, 09 May 2016 04:00:00 GMT https://www.sullcrom.com/singh-v-attenborough-delaware-supreme-court-affirms-dismissal-of-aiding-and-abetting-claims-against-financial-advisor <strong>Treasury Clarifies That Partners Working for a Disregarded Entity Owned by a Partnership are Self-Employed</strong>: Proposed Regulations Would, as a General Matter, Prevent Partners from Participating in Employee Benefit Plans Established for Employees of a Disregarded Entity Owned by the Partnership https://www.sullcrom.com/treasury-clarifies-that-partners-working-for-a-disregarded-entity-owned-by-a-partnership-are-self-employed Tue, 03 May 2016 04:00:00 GMT https://www.sullcrom.com/treasury-clarifies-that-partners-working-for-a-disregarded-entity-owned-by-a-partnership-are-self-employed Ari Blaut, Neal McKnight, Richard Pollack and Daniel Loeser Co-author Article on Minority Investments in <em>Deal Lawyers</em> https://www.sullcrom.com/publications-blaut-mcknight-pollack-loeser-co-author-article-minority-investments-deal-lawyers-2016 Sun, 01 May 2016 04:00:00 GMT https://www.sullcrom.com/publications-blaut-mcknight-pollack-loeser-co-author-article-minority-investments-deal-lawyers-2016 Jamie Logie and Chris Howard Co-author Article on Restructuring Natural Resources Projects in the Emerging Markets in <em>Corporate Rescue and Insolvency</em> https://www.sullcrom.com/publications-logie-howard-co-author-article-restructuring-natural-resources-projects-emerging-markets-corporate-rescue-insolvency-2016 Sat, 30 Apr 2016 04:00:00 GMT https://www.sullcrom.com/publications-logie-howard-co-author-article-restructuring-natural-resources-projects-emerging-markets-corporate-rescue-insolvency-2016 <strong>Deemed Distributions Under Section 305(c): </strong>IRS Issues Proposed Regulations That Address the Amount and Timing of Deemed Distributions Under Section 305(c) With Respect to Convertible Instruments and Related Withholding Obligations https://www.sullcrom.com/deemed-distributions-under-section-305-c Wed, 27 Apr 2016 04:00:00 GMT https://www.sullcrom.com/deemed-distributions-under-section-305-c <strong>Details Emerge: Proposed Regulation of Incentive Compensation at Large Financial Institutions</strong>; FDIC, FHFA and OCC Issue Proposed Rules Consistent with NCUA&rsquo;s Proposal Last Week<br /> <br /> Largest Financial Institutions Face New Risk Management and Governance Requirements and Tiered Restrictions on Incentive Pay https://www.sullcrom.com/details-emerge-proposed-regulation-of-incentive-compensation-at-large-financial-institutions Wed, 27 Apr 2016 04:00:00 GMT https://www.sullcrom.com/details-emerge-proposed-regulation-of-incentive-compensation-at-large-financial-institutions <strong>Asset Management and Financial Stability</strong>: Financial Stability Oversight Council Publishes Statement on Asset Management; Focuses on Liquidity, Leverage; Creates &ldquo;Interagency Working Group&rdquo; on Hedge Fund Leverage https://www.sullcrom.com/asset-management-and-financial-stability-04-25-2016 Mon, 25 Apr 2016 04:00:00 GMT https://www.sullcrom.com/asset-management-and-financial-stability-04-25-2016 <strong>Financial Regulators Begin Rollout of New Proposed Rule on Incentive Pay at Large Financial Institutions</strong>: For Executives at America&rsquo;s Biggest Financial Institutions, Proposal Contemplates 60% of Incentive Pay at Risk for Up to 11 Years https://www.sullcrom.com/financial-regulators-begin-rollout-of-new-proposed-rule-on-incentive-pay-at-large-financial-institutions Thu, 21 Apr 2016 04:00:00 GMT https://www.sullcrom.com/financial-regulators-begin-rollout-of-new-proposed-rule-on-incentive-pay-at-large-financial-institutions <strong>DOL Releases Final &ldquo;Investment Advice&rdquo; Regulation:</strong> Final Regulation Will Significantly Impact the Manner in Which Investment Advice Is Provided to Retirement Plans and IRAs and Will Often Increase the Litigation Risk of Providing Such Advice https://www.sullcrom.com/dol-releases-final-investment-advice-regulation-final-regulation Wed, 20 Apr 2016 04:00:00 GMT https://www.sullcrom.com/dol-releases-final-investment-advice-regulation-final-regulation Frank Aquila&rsquo;s Column on Issues When Considering Adoption of a Poison Pill Published in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-aquila-column-issues-considering-adoption-poison-pill-published-practical-law-journal-2016 Tue, 19 Apr 2016 04:00:00 GMT https://www.sullcrom.com/publications-aquila-column-issues-considering-adoption-poison-pill-published-practical-law-journal-2016 <strong>&ldquo;Bad Boy Guarantee&rdquo; of Non-Recourse Partnership Debt:</strong> IRS Clarifies That a Typical &ldquo;Bad Boy Guarantee&rdquo; Will Not Cause an Otherwise Nonrecourse Financing to Be Treated as Recourse https://www.sullcrom.com/bad-boy-guarantee-of-non-recourse-partnership-debt Mon, 18 Apr 2016 04:00:00 GMT https://www.sullcrom.com/bad-boy-guarantee-of-non-recourse-partnership-debt <strong>Corporate Inversion Transactions</strong>: IRS and Treasury Issue Temporary Regulations Intended to Limit Ability of Corporations to Invert and Reduce the Tax Benefits of Inversion Transactions https://www.sullcrom.com/corporate-inversion-transactions-4-14-16 Thu, 14 Apr 2016 04:00:00 GMT https://www.sullcrom.com/corporate-inversion-transactions-4-14-16 <strong>Related-Party Debt / Equity Regulations</strong>: IRS Issues Proposed Regulations Intended to Limit Earnings Stripping but Which&mdash;if Finalized&mdash;Would Broadly Change the U.S. Tax Treatment of Related-Party Indebtedness https://www.sullcrom.com/related-party-debt--equity-regulations Thu, 14 Apr 2016 04:00:00 GMT https://www.sullcrom.com/related-party-debt--equity-regulations Eric Krautheimer, John Savva and Davis Wang Co-author <em>Deal Lawyers</em> Article on Spin-Offs https://www.sullcrom.com/publications-krautheimer-savva-wang-co-author-deal-lawyers-article-spin-offs-2016 Tue, 12 Apr 2016 04:00:00 GMT https://www.sullcrom.com/publications-krautheimer-savva-wang-co-author-deal-lawyers-article-spin-offs-2016 Nic Bourtin Authors Expert Q&amp;A on DOJ&rsquo;s Yates Memo in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-bourtin-authors-expert-qanda-doj-yates-memo-practical-law-journal-2016 Tue, 12 Apr 2016 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-authors-expert-qanda-doj-yates-memo-practical-law-journal-2016 <strong>Proxy Access &ndash; Developments in Market Practice:</strong> Market-Standard Terms and Conditions Emerge for Company Bylaws; SEC Staff No-Action Letters Provide Additional Support https://www.sullcrom.com/proxy-access--developments-in-market-practice-market-standard-terms-and-conditions-emerge-for-company-bylaws-sec-staff-no-action-letters Fri, 08 Apr 2016 04:00:00 GMT https://www.sullcrom.com/proxy-access--developments-in-market-practice-market-standard-terms-and-conditions-emerge-for-company-bylaws-sec-staff-no-action-letters <strong>D.C. District Court Rescinds FSOC&rsquo;s Designation of MetLife as Systemically Important:</strong> Decision Cites &ldquo;Fundamental Violations of Established Administrative Law,&rdquo; Including a Failure to Consider the Costs of Regulation and Unexplained Deviations From Prior Regulatory Guidance https://www.sullcrom.com/dc-district-court-rescinds-fsocs-designation-of-metlife-as-systemically-important Thu, 07 Apr 2016 04:00:00 GMT https://www.sullcrom.com/dc-district-court-rescinds-fsocs-designation-of-metlife-as-systemically-important <strong>Hart-Scott-Rodino Act</strong>: DOJ Files Suit Against An &ldquo;Activist Investor&rdquo; https://www.sullcrom.com/hart-scott-rodino-act-doj-files-suit-against-an-activist-investor Thu, 07 Apr 2016 04:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-doj-files-suit-against-an-activist-investor <strong>SEC Chair Mary Jo White Remarks on the Evolving Role of Mutual Fund Directors</strong>: SEC Chair Comments on Steps Independent Directors Should Take in Exercising Vigilant Oversight and Assessing Risks https://www.sullcrom.com/sec-chair-mary-jo-white-remarks-on-the-evolving-role-of-mutual-fund-directors Thu, 07 Apr 2016 04:00:00 GMT https://www.sullcrom.com/sec-chair-mary-jo-white-remarks-on-the-evolving-role-of-mutual-fund-directors <strong>Foreign Corrupt Practices Act:</strong> DOJ Launches FCPA Enforcement &ldquo;Pilot Program&rdquo; https://www.sullcrom.com/foreign-corrupt-practices-act-doj-launches-fcpa-enforcement-pilot-program Wed, 06 Apr 2016 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-doj-launches-fcpa-enforcement-pilot-program <strong>Bank Liquidity Requirements</strong>: Federal Reserve Adopts Final Amendment Permitting Inclusion of Certain U.S. Municipal Securities as High-Quality Liquid Assets for Purposes of the Liquidity Coverage Ratio https://www.sullcrom.com/bank-liquidity-requirements-04-05-2016 Tue, 05 Apr 2016 04:00:00 GMT https://www.sullcrom.com/bank-liquidity-requirements-04-05-2016 <strong>New Anti-Inversion Regulations and Proposed Regulations on Related Party Debt</strong>: IRS and Treasury Department Issue Temporary and Final Regulations Intended to Limit Ability of Corporations to Invert and to Reduce the Tax Benefits of Inversion Transactions https://www.sullcrom.com/new-anti-inversion-regulations-and-proposed-regulations-on-related-party-debt Tue, 05 Apr 2016 04:00:00 GMT https://www.sullcrom.com/new-anti-inversion-regulations-and-proposed-regulations-on-related-party-debt <strong>Regulatory Guidance Regarding FinTech Products and Services</strong>: OCC White Paper and New CFPB Policy Clarify Regulatory Expectations for Financial Institutions and Other Market Participants https://www.sullcrom.com/regulatory-guidance-regarding-fintech-products-and-services Tue, 05 Apr 2016 04:00:00 GMT https://www.sullcrom.com/regulatory-guidance-regarding-fintech-products-and-services <strong>U.S. Taxation of Foreign Financial Institutions</strong>: New Proposed Regulations Affecting Inbound Restructuring by Foreign Financial Institutions https://www.sullcrom.com/us-taxation-of-foreign-financial-institutions Tue, 05 Apr 2016 04:00:00 GMT https://www.sullcrom.com/us-taxation-of-foreign-financial-institutions <strong>U.S. Taxation of Related Party Debt</strong>: New Proposed Debt/Equity Regulations Affecting Debt Held by Related Corporations https://www.sullcrom.com/us-taxation-of-related-party-debt Tue, 05 Apr 2016 04:00:00 GMT https://www.sullcrom.com/us-taxation-of-related-party-debt <strong>Private Equity Funds Held Liable for Pension Liabilities of a Portfolio Company</strong>: Following Remand by the First Circuit, District Court Rules That Two Affiliated Private Equity Funds Formed a &ldquo;Partnership-in-Fact&rdquo; and Had Controlled Group Liability for the Pension Liabilities of Their Portfolio Company https://www.sullcrom.com/private-equity-funds-held-liable-for-pension-liabilities-of-a-portfolio-company Thu, 31 Mar 2016 04:00:00 GMT https://www.sullcrom.com/private-equity-funds-held-liable-for-pension-liabilities-of-a-portfolio-company <strong><em>Tyson Foods, Inc.</em> v. <em>Bouaphakeo</em>:</strong> U.S. Supreme Court Holds That Class Plaintiffs May Use Sampling Evidence to Establish Predominance of Common Issues If Such Evidence Would Be Admissible to Prove Liability in Individual Suits https://www.sullcrom.com/tyson-foods-inc-v-bouaphakeo-us-supreme-court-holds-that-class-plaintiffs-may-use-sampling-evidence-to-establish-predominance-of-common-issues Wed, 23 Mar 2016 04:00:00 GMT https://www.sullcrom.com/tyson-foods-inc-v-bouaphakeo-us-supreme-court-holds-that-class-plaintiffs-may-use-sampling-evidence-to-establish-predominance-of-common-issues <strong>Bank Liquidity Guidance</strong>: Federal Banking Agencies Issue Guidance on Funds Transfer Pricing for Funding and Contingent Liquidity Risks https://www.sullcrom.com/bank-liquidity-guidance-federal-banking-agencies-issue-guidance-on-funds-transfer-pricing-for-funding-and-contingent-liquidity-risks Tue, 22 Mar 2016 04:00:00 GMT https://www.sullcrom.com/bank-liquidity-guidance-federal-banking-agencies-issue-guidance-on-funds-transfer-pricing-for-funding-and-contingent-liquidity-risks <strong>Nasdaq Proposal Would Increase Focus on Activist Payments to Director Candidates</strong>: Would Require Proxy or Website Disclosure of Third-Party Compensation to Directors or Nominees; Nasdaq Notes Potential for Conflicts of Interest, Short Term-ism and Fiduciary Duty Concerns https://www.sullcrom.com/nasdaq-proposal-would-increase-focus-on-activist-payments-to-director-candidates Mon, 21 Mar 2016 04:00:00 GMT https://www.sullcrom.com/nasdaq-proposal-would-increase-focus-on-activist-payments-to-director-candidates Brendan Cullen, Jeff Wall and Judson Littleton Co-author <em>Law360</em> Article on Supreme Court Diversity Jurisdiction Case https://www.sullcrom.com/publications-cullen-wall-littleton-co-author-law360-article-supreme-court-diversity-jurisdiction-case-2016 Mon, 21 Mar 2016 04:00:00 GMT https://www.sullcrom.com/publications-cullen-wall-littleton-co-author-law360-article-supreme-court-diversity-jurisdiction-case-2016 <strong>New York State Labor Law Amendments Affecting Proof in Pay Discrimination Cases and Employer Policies Concerning Wage Disclosure</strong>: Amendments Alter Burden of Proof in Gender-Based Pay Cases and Bar Employer Prohibitions of Employee Wage Discussions https://www.sullcrom.com/new-york-state-labor-law-amendments-affecting-proof-in-pay-discrimination-cases-and-employer-policies-concerning-wage-disclosure Thu, 10 Mar 2016 05:00:00 GMT https://www.sullcrom.com/new-york-state-labor-law-amendments-affecting-proof-in-pay-discrimination-cases-and-employer-policies-concerning-wage-disclosure <strong>Single Counterparty Credit Limits</strong>: Federal Reserve Board Proposes Revised Rules to Establish Single Counterparty Credit Limits https://www.sullcrom.com/single-counterparty-credit-limits-federal-reserve-board-proposes-revised-rules-to-establish-single-counterparty-credit-limits Tue, 08 Mar 2016 05:00:00 GMT https://www.sullcrom.com/single-counterparty-credit-limits-federal-reserve-board-proposes-revised-rules-to-establish-single-counterparty-credit-limits Olivier de Vilmorin and Arnaud Berdou Co-author Second and Last Part of a Study on Shareholder Activism in France https://www.sullcrom.com/publications-de-vilmorin-berdou-author-second-last-part-study-shareholder-activism-france-2016 Tue, 08 Mar 2016 05:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-berdou-author-second-last-part-study-shareholder-activism-france-2016 <strong><em>Americold Realty Trust </em>v. <em>ConAgra Foods, Inc.</em></strong>: U.S. Supreme Court Holds that, for Purposes of Diversity Jurisdiction, a Real Estate Investment Trust&rsquo;s Citizenship is Based on the Citizenship of its Shareholders https://www.sullcrom.com/americold-realty-trust-v-conagra-foods-inc Mon, 07 Mar 2016 05:00:00 GMT https://www.sullcrom.com/americold-realty-trust-v-conagra-foods-inc <strong>FBAR Reporting Requirements for Foreign Financial Accounts</strong>: FinCEN Releases Notice of Proposed Rulemaking to Revise Certain Provisions of the FBAR Regulations https://www.sullcrom.com/fbar-reporting-requirements-for-foreign-financial-accounts Mon, 07 Mar 2016 05:00:00 GMT https://www.sullcrom.com/fbar-reporting-requirements-for-foreign-financial-accounts <strong>Volcker Rule and Bank Capital</strong>: Agencies Release Guidance on Capital Treatment of Banking Entity Investments in TruPS CDOs https://www.sullcrom.com/volcker-rule-and-bank-capital-agencies-release-guidance-on-capital-treatment-of-banking-entity-investments-in-trups-cdos Fri, 04 Mar 2016 05:00:00 GMT https://www.sullcrom.com/volcker-rule-and-bank-capital-agencies-release-guidance-on-capital-treatment-of-banking-entity-investments-in-trups-cdos <strong>Sovereign Debt Litigation</strong>: District Court Order Paves the Way for the Republic of Argentina to Return to International Credit Markets https://www.sullcrom.com/sovereign-debt-litigation-district-court-order-paves-the-way-for-the-republic-of-argentina-to-return-to-international-credit-markets Thu, 03 Mar 2016 05:00:00 GMT https://www.sullcrom.com/sovereign-debt-litigation-district-court-order-paves-the-way-for-the-republic-of-argentina-to-return-to-international-credit-markets <strong>2015 Year-End Review of BSA/AML and Sanctions Developments and Their Importance to Financial Institutions</strong>: Continued Trend in 2015 of Record-Setting Fines, Significant Criminal and Regulatory Enforcement Actions and Focus on Individual Accountability Means BSA/AML and Sanctions Compliance Must Remain a Focus of Boards of Directors and Senior Management of Financial Institutions https://www.sullcrom.com/2015-year-end-review-of-bsaaml-and-sanctions-developments-and-their-importance-to-financial-institutions Thu, 03 Mar 2016 05:00:00 GMT https://www.sullcrom.com/2015-year-end-review-of-bsaaml-and-sanctions-developments-and-their-importance-to-financial-institutions <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp;Olympus Corp. of the Americas and Olympus Subsidiary Agree to Pay $646 Million and Qualcomm Incorporated Agrees to Pay $7.5 Million to Resolve Allegations of FCPA Violations and Related Charges https://www.sullcrom.com/olympus-corp-of-the-americas-and-olympus-subsidiary-agree-to-pay-s646-million-and-qualcomm-incorporated-agrees-to-pay-s75-million Wed, 02 Mar 2016 05:00:00 GMT https://www.sullcrom.com/olympus-corp-of-the-americas-and-olympus-subsidiary-agree-to-pay-s646-million-and-qualcomm-incorporated-agrees-to-pay-s75-million Ari Blaut and Megan Colville Co-author<em> Law360 </em>Article on Borrower-Favorable Trends in REIT Credit Facilities https://www.sullcrom.com/publications-blaut-colville-author-law360-article-borrower-favorable-trends-reit-credit-facilities-2016 Wed, 02 Mar 2016 05:00:00 GMT https://www.sullcrom.com/publications-blaut-colville-author-law360-article-borrower-favorable-trends-reit-credit-facilities-2016 Eric Wang and Andrew Thomson Author <em>Practical Law The Journal</em> Article on Organisation for Economic Co-operation and Development&rsquo;s Base Erosion and Profit Shifting Project https://www.sullcrom.com/publications-wang-thomson-author-practical-law-journal-article-oecd-beps-project-2016 Tue, 01 Mar 2016 05:00:00 GMT https://www.sullcrom.com/publications-wang-thomson-author-practical-law-journal-article-oecd-beps-project-2016 <strong>Basic Capital Requirement and Higher Loss Absorbency Reporting for G-SIIs</strong>: The International Association of Insurance Supervisors Releases Memorandum to G-SIIs on Confidential Reporting of the Basic Capital Requirement and Higher Loss Absorbency https://www.sullcrom.com/basic-capital-requirement-and-higher-loss-absorbency-reporting-for-g-siis Mon, 22 Feb 2016 05:00:00 GMT https://www.sullcrom.com/basic-capital-requirement-and-higher-loss-absorbency-reporting-for-g-siis Bill Monahan and Adam Magid Author Article in <em>Practical Law The Journal</em> on Stockholder Inspection Demands https://www.sullcrom.com/publications-monahan-magid-author-article-practical-law-journal-stockholder-inspection-demands-2016 Fri, 19 Feb 2016 05:00:00 GMT https://www.sullcrom.com/publications-monahan-magid-author-article-practical-law-journal-stockholder-inspection-demands-2016 <strong>Cross-Border Security-Based Swaps</strong>: SEC Issues Final Rules on Cross-Border Security-Based Swap Activity in the United States https://www.sullcrom.com/cross-border-security-based-swaps-sec-issues-final-rules-on-cross-border-security-based-swap-activity-in-the-united-states Wed, 17 Feb 2016 05:00:00 GMT https://www.sullcrom.com/cross-border-security-based-swaps-sec-issues-final-rules-on-cross-border-security-based-swap-activity-in-the-united-states <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp; PTC Inc. and Two Chinese Subsidiaries Agree to Pay More Than $28 Million to Resolve DOJ and SEC Investigations Regarding Payments to Secure Chinese Contracts https://www.sullcrom.com/ptc-inc-and-two-chinese-subsidiaries-agree-to-pay-to-resolve-doj-and-sec-investigations-regarding-payments-to-secure-chinese-contracts Wed, 17 Feb 2016 05:00:00 GMT https://www.sullcrom.com/ptc-inc-and-two-chinese-subsidiaries-agree-to-pay-to-resolve-doj-and-sec-investigations-regarding-payments-to-secure-chinese-contracts <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Board Proposes Reporting Requirements for the Intermediate Holding Companies of Foreign Banking Organizations https://www.sullcrom.com/bank-capital-plans-and-stress-tests-02-11-16 Thu, 11 Feb 2016 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-02-11-16 <strong>CFTC and European Commission CCP Agreement</strong>: CFTC Chairman Massad and Commissioner Hill Agree to Common Approach Regarding Requirements for CCPs https://www.sullcrom.com/cftc-and-european-commission-ccp-agreement Thu, 11 Feb 2016 05:00:00 GMT https://www.sullcrom.com/cftc-and-european-commission-ccp-agreement Frank Aquila and Melissa Sawyer Co-author Cover Article in <em>The M&amp;A Lawyer</em> on Resurgence of M&amp;A in 2015 https://www.sullcrom.com/publications-aquila-sawyer-co-author-cover-article-manda-lawyer-resurgence-manda-2015-2016 Tue, 09 Feb 2016 05:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-co-author-cover-article-manda-lawyer-resurgence-manda-2015-2016 Krystian Czerniecki and Sam Saunders Author Bloomberg BNA Article on Green Bonds https://www.sullcrom.com/publications-czerniecki-saunders-author-bloomberg-bna-article-green-bonds-2016 Mon, 08 Feb 2016 05:00:00 GMT https://www.sullcrom.com/publications-czerniecki-saunders-author-bloomberg-bna-article-green-bonds-2016 <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Issues Instructions and Guidance for the 2016 Comprehensive Capital Analysis and Review Program https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-issues-instructions-and-guidance-for-the-2016-comprehensive-capital-analysis-and-review-program Wed, 03 Feb 2016 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-issues-instructions-and-guidance-for-the-2016-comprehensive-capital-analysis-and-review-program <strong>Foreign Corrupt Practices Act Alert</strong>:&nbsp; SAP SE Agrees to Pay Almost $3.9 Million to Resolve SEC Investigation Regarding Payments to Secure Panamanian Contracts https://www.sullcrom.com/sap-se-agrees-to-pay-almost-s39-million-to-resolve-sec-investigation-regarding-payments-to-secure-panamanian-contracts Tue, 02 Feb 2016 05:00:00 GMT https://www.sullcrom.com/sap-se-agrees-to-pay-almost-s39-million-to-resolve-sec-investigation-regarding-payments-to-secure-panamanian-contracts Frank Aquila&#39;s Column on Issues When Considering an Unsolicited Bid Appears in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-aquila-hu-column-issues-considering-unsolicited-bid-appears-practical-law-journal-2016 Tue, 02 Feb 2016 05:00:00 GMT https://www.sullcrom.com/publications-aquila-hu-column-issues-considering-unsolicited-bid-appears-practical-law-journal-2016 Thomas Baxter Authors <em>Banking Law Journal </em>Article on the Role of Legal and Compliance in Enterprise Risk Management https://www.sullcrom.com/publications-baxter-authors-banking-law-journal-article-role-legal-compliance-enterprise-risk-management-2017 Sat, 30 Jan 2016 05:00:00 GMT https://www.sullcrom.com/publications-baxter-authors-banking-law-journal-article-role-legal-compliance-enterprise-risk-management-2017 <strong>Corporate Disclosure of Government Enforcement Developments</strong>: U.S. District Court for the Southern District of New York Holds No General Duty for Issuers to Disclose SEC Investigations or Receipt of SEC &ldquo;Wells Notices&rdquo; https://www.sullcrom.com/corporate-disclosure-of-government-enforcement-developments Wed, 27 Jan 2016 05:00:00 GMT https://www.sullcrom.com/corporate-disclosure-of-government-enforcement-developments <strong><em>In re Trulia, Inc.</em> Stockholder Litigation</strong>: Delaware Chancery Court Rejects Proposed Disclosure-Only Settlement as Inadequate and Makes Clear That Disclosure-Only Settlements Will Only Be Approved if the Supplemental Disclosures Are &ldquo;Plainly&rdquo; Material and the Releases Narrowly Drawn https://www.sullcrom.com/in-re-trulia-inc-stockholder-litigation-01-26-16 Tue, 26 Jan 2016 05:00:00 GMT https://www.sullcrom.com/in-re-trulia-inc-stockholder-litigation-01-26-16 <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Finalizes Rule Revising FR Y-14 Forms to Include CFO Attestation Requirements for Certain Large Bank Holding Companies https://www.sullcrom.com/bank-capital-plans-and-stress-tests-01-26-16 Tue, 26 Jan 2016 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-01-26-16 <strong>U.S. Department of Labor Issues Expansive Interpretation of Joint-Employer Liability Under the Fair Labor Standards Act</strong>: Non-Binding Administrative Interpretation Takes Position That Joint-Employer Liability Under the Fair Labor Standards Act Should Be Based on the &ldquo;Economic Realities&rdquo; of the Working Relationship and Not the Traditional Degree of Control Test https://www.sullcrom.com/us-department-of-labor-issues-expansive-interpretation-of-joint-employer-liability-under-the-fair-labor-standards-act Mon, 25 Jan 2016 05:00:00 GMT https://www.sullcrom.com/us-department-of-labor-issues-expansive-interpretation-of-joint-employer-liability-under-the-fair-labor-standards-act <strong><em>Campbell-Ewald Co.</em> v. <em>Gomez</em></strong>: U.S. Supreme Court Holds that a Full, Unaccepted Settlement Offer to a Named Plaintiff in a Putative Class Action Does Not Moot the Plaintiff&rsquo;s Case https://www.sullcrom.com/campbell-ewald-co-v-gomez Thu, 21 Jan 2016 05:00:00 GMT https://www.sullcrom.com/campbell-ewald-co-v-gomez <strong>French Withholding Tax</strong>: The Transposition into French Law of the New Anti-Abuse Provision of the EU Parent-Subsidiary Directive May Impact Certain Acquisition Structures Commonly Used by Non-EU Funds/Corporate Investors to Acquire French Companies https://www.sullcrom.com/french-withholding-tax-01-21-16 Thu, 21 Jan 2016 05:00:00 GMT https://www.sullcrom.com/french-withholding-tax-01-21-16 <strong>Hart-Scott-Rodino Act:</strong> HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-1-21-16 Thu, 21 Jan 2016 05:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds-1-21-16 Bill Williams Authors Article on A New Way of Thinking About Financial Services Regulation for <em>Law360</em> https://www.sullcrom.com/publications-williams-authors-article-new-way-thinking-financial-services-regulation-law360-2016 Thu, 14 Jan 2016 05:00:00 GMT https://www.sullcrom.com/publications-williams-authors-article-new-way-thinking-financial-services-regulation-law360-2016 Olivier de Vilmorin and Arnaud Berdou Co-author First Part of a Study on Shareholder Activism in France https://www.sullcrom.com/publications-de-vilmorin-berdou-co-author-first-part-study-shareholder-activism-france-2016 Tue, 12 Jan 2016 05:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-berdou-co-author-first-part-study-shareholder-activism-france-2016 <strong>Margin Requirements for Uncleared Swaps</strong>: CFTC and Prudential Regulators Finalize Rules Imposing Minimum Margin and Capital Requirements on Covered Swap Entities https://www.sullcrom.com/margin-requirements-for-uncleared-swaps Thu, 07 Jan 2016 05:00:00 GMT https://www.sullcrom.com/margin-requirements-for-uncleared-swaps <strong>VAT Recovery and Grouping</strong>: EU Court Rules That Active Holding Companies May Be Entitled to Full VAT Recovery and Partnerships May Join VAT Groups https://www.sullcrom.com/vat-recovery-and-grouping Tue, 05 Jan 2016 05:00:00 GMT https://www.sullcrom.com/vat-recovery-and-grouping <strong>Proposed Regulations Regarding Country-by-Country Reporting</strong>: IRS and Treasury Department Issue Proposed Country-by-Country Reporting Regulations https://www.sullcrom.com/proposed-regulations-regarding-country-by-country-reporting Mon, 04 Jan 2016 05:00:00 GMT https://www.sullcrom.com/proposed-regulations-regarding-country-by-country-reporting <strong>Bank Capital Requirements</strong>: Basel Committee Releases Second Consultative Document on Revisions to the Standardized Approach for Credit Risk https://www.sullcrom.com/bank-capital-requirements-basel-committee-releases-second-consultative-document-on-revisions-to-the-standardized-approached-for-credit-risk Thu, 31 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-basel-committee-releases-second-consultative-document-on-revisions-to-the-standardized-approached-for-credit-risk <strong>Proposed New Rules for Alternative Trading Systems</strong>: SEC Proposes New Rules for the Registration of Alternative Trading Systems Transacting in National Market System Stocks https://www.sullcrom.com/proposed-new-rules-for-alternative-trading-systems Thu, 31 Dec 2015 05:00:00 GMT https://www.sullcrom.com/proposed-new-rules-for-alternative-trading-systems <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Board Issues Consolidated Guidance on Supervisory Expectations for Capital Planning at Large Bank Holding Companies https://www.sullcrom.com/bank-capital-plans-and-stress-tests-12-30-15 Wed, 30 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-12-30-15 <strong>Section 4371 Excise Tax on Reinsurance Contracts</strong>: IRS Rules that Federal Excise Tax Does Not Generally Apply to Wholly Foreign Reinsurance and Retrocession Agreements https://www.sullcrom.com/section-4371-excise-tax-on-reinsurance-contracts Mon, 28 Dec 2015 05:00:00 GMT https://www.sullcrom.com/section-4371-excise-tax-on-reinsurance-contracts <strong>BB&amp;T Receives Federal Reserve Approval to Acquire National Penn Bancshares</strong> https://www.sullcrom.com/bbandt-receives-federal-reserve-approval-to-acquire-national-penn-bancshares Thu, 24 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bbandt-receives-federal-reserve-approval-to-acquire-national-penn-bancshares <strong>SEC Re-Proposes Resource Payments Disclosure Rules</strong>: Re-Proposed Rules are Substantially Similar to the Original Resource Extraction Disclosure Rules, with Certain Distinctions https://www.sullcrom.com/sec-re-proposes-resource-payments-disclosure-rules Tue, 22 Dec 2015 05:00:00 GMT https://www.sullcrom.com/sec-re-proposes-resource-payments-disclosure-rules <strong>The Cybersecurity Act of 2015</strong>: Congress Passes and President Signs Long-Anticipated Measure Setting Framework for Sharing Cyber Threat Information with Federal Government and Private Sector https://www.sullcrom.com/the-cybersecurity-act-of-2015 Tue, 22 Dec 2015 05:00:00 GMT https://www.sullcrom.com/the-cybersecurity-act-of-2015 <strong>Recovery Planning Guidelines for Certain Large Banks</strong>: Proposed OCC Guidelines Would Require Recovery Planning for Large National Banks, Insured Federal Savings Associations and Insured Federal Branches https://www.sullcrom.com/recovery-planning-guidelines-for-certain-large-banks Mon, 21 Dec 2015 05:00:00 GMT https://www.sullcrom.com/recovery-planning-guidelines-for-certain-large-banks <strong>Tax Extenders 2015</strong>: New Legislation Extends Expiring Tax Provisions, Delays Taxes Imposed Under the Patient Protection and Affordable Care Act, and Enacts Revenue Raisers https://www.sullcrom.com/tax-extenders-2015-new-legislation-extends-expiring-tax-provisions Mon, 21 Dec 2015 05:00:00 GMT https://www.sullcrom.com/tax-extenders-2015-new-legislation-extends-expiring-tax-provisions <strong>Use of Derivatives by Registered Investment Companies and Business Development Companies</strong>: SEC Proposes Significant Modifications to Existing Regulatory Framework for Derivatives; New Rule Would Require Registered Investment Companies and Business Development Companies to Comply with Portfolio Limitations on Their Use of Derivatives, Establish Stricter Asset Coverage Requirements, and Require Funds That Utilize Derivatives to Establish a Derivatives Risk Management Program; Rule Would Mandate Board Oversight and Require Various Board Approvals https://www.sullcrom.com/use-of-derivatives-by-registered-investment-companies-and-business-development-companies Fri, 18 Dec 2015 05:00:00 GMT https://www.sullcrom.com/use-of-derivatives-by-registered-investment-companies-and-business-development-companies <strong>New York Court of Appeals Announces New Rules Governing Practice in New York by Attorneys Not Admitted in the State</strong>: Provisions Permit Temporary Practice by Non-New York Attorneys and Registration of Non-U.S. Lawyers as In-House Counsel https://www.sullcrom.com/new-york-court-of-appeals-announces-new-rules-governing-practice-in-new-york-by-attorneys-not-admitted-in-the-state Thu, 17 Dec 2015 05:00:00 GMT https://www.sullcrom.com/new-york-court-of-appeals-announces-new-rules-governing-practice-in-new-york-by-attorneys-not-admitted-in-the-state <strong>Proposed Tax Extenders Legislation Would Limit &ldquo;Opco/Propco&rdquo; Spinoffs, Modify FIRPTA and Affect Treatment of REITs</strong>: Proposed Legislation Would Limit Opco/Propco Spinoffs and Make Changes to Treatment of Some Foreign Investment in U.S. Real Estate and to Real Estate Investment Trusts https://www.sullcrom.com/proposed-tax-extenders-legislation-would-limit-opco-propco-spinoffs-modify-firpta-and-affect-treatment-of-reits Thu, 17 Dec 2015 05:00:00 GMT https://www.sullcrom.com/proposed-tax-extenders-legislation-would-limit-opco-propco-spinoffs-modify-firpta-and-affect-treatment-of-reits <strong><em>DirecTV, Inc.</em> v. <em>Imburgia</em></strong>: U.S. Supreme Court Rejects California Court&rsquo;s Attempt to Invalidate Class-Arbitration Waivers https://www.sullcrom.com/directv-inc-v-imburgia-us-supreme-court-rejects-california-courts-attempt-to-invalidate-class-arbitration-waivers Mon, 14 Dec 2015 05:00:00 GMT https://www.sullcrom.com/directv-inc-v-imburgia-us-supreme-court-rejects-california-courts-attempt-to-invalidate-class-arbitration-waivers <strong><em>United States</em> v.<em> Litvak</em></strong>: Second Circuit Holds That Bond Trader&rsquo;s Misstatements About Pricing Are &ldquo;Material&rdquo; Under Section 10(b), Permits Defendant to Offer Extensive Expert Testimony https://www.sullcrom.com/united-states-v-litvak-12-14-15 Mon, 14 Dec 2015 05:00:00 GMT https://www.sullcrom.com/united-states-v-litvak-12-14-15 <strong>Bank Capital Requirements</strong>: Federal Reserve Issues Final Rule Clarifying the Application of the Common Equity Tier 1 Capital Requirement to the Capital Structures of &quot;Non-Stock Form&quot; Depository Institution Holding Companies https://www.sullcrom.com/bank-capital-requirements-12-14-15 Mon, 14 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-12-14-15 <strong>Congress Creates New Exemption for Private Resales of Securities</strong>: New Securities Act Section 4(a)(7) Exempts the Resale of Restricted and Control Securities to Accredited Investors from the Registration Requirements of Section 5 of the Securities Act https://www.sullcrom.com/congress-creates-new-exemption-for-private-resales-of-securities Tue, 08 Dec 2015 05:00:00 GMT https://www.sullcrom.com/congress-creates-new-exemption-for-private-resales-of-securities <strong><em>RBC Capital Markets, LLC</em> v. <em>Jervis</em></strong>: Delaware Supreme Court Affirms Financial Advisor Liability for Aiding and Abetting Unreasonable Sale Process https://www.sullcrom.com/rbc-capital-markets-llc-v-jervis-delaware-supreme-court-affirms-financial-advisor-liability-for-aiding-and-abetting-unreasonable-sale-process Mon, 07 Dec 2015 05:00:00 GMT https://www.sullcrom.com/rbc-capital-markets-llc-v-jervis-delaware-supreme-court-affirms-financial-advisor-liability-for-aiding-and-abetting-unreasonable-sale-process <strong>Bank Capital Plans and Stress Tests:</strong> Federal Reserve Implements Amendments to Aspects of Existing Capital Plan and Stress Test Rules https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-implements-amendments-to-aspects-of-existing-capital-plan-and-stress-test-rules Mon, 07 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-implements-amendments-to-aspects-of-existing-capital-plan-and-stress-test-rules <strong>Bank Liquidity Requirements</strong>: Federal Reserve Board Proposes Public Disclosure Requirements for the Liquidity Coverage Ratio https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-board-proposes-public-disclosure-requirements-for-the-liquidity-coverage-ratio Fri, 04 Dec 2015 05:00:00 GMT https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-board-proposes-public-disclosure-requirements-for-the-liquidity-coverage-ratio <strong>CFTC Staff Issues Swap Dealer <em>De Minimis</em> Report</strong>: The Staff of the CFTC Publishes Its Preliminary Report on the <em>De Minimis</em> Exception to the Definition of &ldquo;Swap Dealer&rdquo; Under the Commodity Exchange Act https://www.sullcrom.com/cftc-staff-issues-swap-dealer-de-minimis-report Thu, 03 Dec 2015 05:00:00 GMT https://www.sullcrom.com/cftc-staff-issues-swap-dealer-de-minimis-report <strong>CFTC Proposes Rulemaking Regarding Automated Trading</strong>: CFTC Proposes Regulation AT to Impose Registration, Pre-Trade Risk Control and System Safeguard Requirements for Automated Trading Firms and Related Obligations for Clearing Members and Exchanges https://www.sullcrom.com/cftc-proposes-rulemaking-regarding-automated-trading Wed, 02 Dec 2015 05:00:00 GMT https://www.sullcrom.com/cftc-proposes-rulemaking-regarding-automated-trading <strong>New York DFS Proposed BSA/AML and Sanctions Requirements</strong>: New York Department of Financial Services Issues Proposed Transaction Monitoring and Filtering Program Requirements and Annual Senior Compliance Officer Certification https://www.sullcrom.com/new-york-dfs-proposed-bsaaml-and-sanctions-requirements Wed, 02 Dec 2015 05:00:00 GMT https://www.sullcrom.com/new-york-dfs-proposed-bsaaml-and-sanctions-requirements <strong>SEC Settles with Research Firm over Mishandling of Insider Information</strong>: Political Intelligence Firm, Marwood Group, Fined $375,000 by SEC, Admits Fault and Agrees to Implement Remedial Measures https://www.sullcrom.com/sec-settles-with-research-firm-over-mishandling-of-insider-information Tue, 01 Dec 2015 05:00:00 GMT https://www.sullcrom.com/sec-settles-with-research-firm-over-mishandling-of-insider-information <strong>Bank Stressed Capital Requirements</strong>: Federal Reserve Board Governor Tarullo Indicates an Increase in Large Bank Holding Companies&rsquo; Post-Stress Minimum Capital Ratios Is Likely https://www.sullcrom.com/bank-stressed-capital-requirements Fri, 27 Nov 2015 05:00:00 GMT https://www.sullcrom.com/bank-stressed-capital-requirements <strong><em>Depomed, Inc.</em> v. <em>Horizon Pharma PLC</em></strong>: Superior Court of California Enjoins Unsolicited Acquisition Proposal Based on Misuse of Confidential Information, Prompting Withdrawal of the Proposal https://www.sullcrom.com/depomed-inc-v-horizon-pharma-plc-11-25-15 Wed, 25 Nov 2015 05:00:00 GMT https://www.sullcrom.com/depomed-inc-v-horizon-pharma-plc-11-25-15 <strong>2016 Proxy Season Developments</strong>: ISS Announces 2016 Policy Changes and Expected December Release of Proxy Access FAQs; Both ISS and Equilar/Glass Lewis Open Peer Submission Window https://www.sullcrom.com/2016-proxy-season-developments-iss-announces-2016-policy-changes-and-expected-december-release-of-proxy-access-faqs Tue, 24 Nov 2015 05:00:00 GMT https://www.sullcrom.com/2016-proxy-season-developments-iss-announces-2016-policy-changes-and-expected-december-release-of-proxy-access-faqs <strong>Enhanced Regulatory Expectations for Purchased Loans and Participations</strong>: FDIC Advisory Establishes New Expectations Related to Board Oversight and BSA/AML Compliance Risk Management for Purchased Loans and Participations https://www.sullcrom.com/enhanced-regulatory-expectations-for-purchased-loans-and-participations Tue, 24 Nov 2015 05:00:00 GMT https://www.sullcrom.com/enhanced-regulatory-expectations-for-purchased-loans-and-participations <strong>Nasdaq Solicits Comments on Shareholder Approval Rules</strong>: Nasdaq Notes That, as a Result of Other Investor Protection Mechanisms Over the Past 25 Years, Some Rules May No Longer Make Sense or Serve Original Purpose https://www.sullcrom.com/nasdaq-solicits-comments-on-shareholder-approval-rules Tue, 24 Nov 2015 05:00:00 GMT https://www.sullcrom.com/nasdaq-solicits-comments-on-shareholder-approval-rules <strong>Volcker Rule</strong>: Agencies Release Guidance on Applicability of Volcker Rule &ldquo;Super 23A&rdquo; Provisions During Conformance Period; Clarify Application to Pre-Existing Covered Transactions https://www.sullcrom.com/volcker-rule-agencies-release-guidance-on-applicability-of-volcker-rule-super-23a-provisions-during-conformance-period Sun, 22 Nov 2015 05:00:00 GMT https://www.sullcrom.com/volcker-rule-agencies-release-guidance-on-applicability-of-volcker-rule-super-23a-provisions-during-conformance-period <p style="margin: 0in 0in 0pt;"><strong>Basel Capital Framework</strong>: Basel Committee Outlines Updated Policy Agenda, Including Plans to Finalize Outstanding Revisions to Its Regulatory Reform Framework by the End of 2016</p> https://www.sullcrom.com/basel-capital-framework-11-20-15 Fri, 20 Nov 2015 05:00:00 GMT https://www.sullcrom.com/basel-capital-framework-11-20-15 <strong>Anti-Inversion Notice Issued</strong>: IRS and Treasury Issue Guidance Intended to Limit Ability of Corporations to Invert and Reduce the Tax Benefits of Inversion Transactions https://www.sullcrom.com/anti-inversion-notice-issued-11-20-15 Fri, 20 Nov 2015 05:00:00 GMT https://www.sullcrom.com/anti-inversion-notice-issued-11-20-15 <strong>Justice Department Releases New Prosecution Policies</strong>: United States Attorneys&rsquo; Manual Revised to Incorporate Recently Announced Policies on Individual Liability and Cooperation in Corporate Prosecutions https://www.sullcrom.com/new-justice-department-policies-on-corporate-prosecutions Wed, 18 Nov 2015 05:00:00 GMT https://www.sullcrom.com/new-justice-department-policies-on-corporate-prosecutions Jim Gadwood Contributes to ABA Tax Section&rsquo;s Comment Letter on the Docketed Appeals Process https://www.sullcrom.com/publications-gadwood-contributes-aba-tax-section-comment-letter-docketed-appeals-process-2015 Mon, 16 Nov 2015 05:00:00 GMT https://www.sullcrom.com/publications-gadwood-contributes-aba-tax-section-comment-letter-docketed-appeals-process-2015 <strong>Climate Change Disclosure</strong>: New York Attorney General Reaches Settlement with Peabody Energy Corporation to Change its Disclosure Practices Regarding Climate Change https://www.sullcrom.com/climate-change-disclosure-11-12-15 Thu, 12 Nov 2015 05:00:00 GMT https://www.sullcrom.com/climate-change-disclosure-11-12-15 <strong>NYDFS Letter to Financial Regulators on Cybersecurity</strong>: New York Department of Financial Services Sends Letter to Other Financial Regulators on Potential New Cybersecurity Regulation Requirements https://www.sullcrom.com/nydfs-letter-to-financial-regulators-on-cybersecurity Thu, 12 Nov 2015 05:00:00 GMT https://www.sullcrom.com/nydfs-letter-to-financial-regulators-on-cybersecurity <strong>Proxy Access 2016 &ndash; Market Trends and Shareholder Proposal Developments</strong>; Analysis of Terms Adopted Since August 1, 2015 and Key Elements of Shareholder Proposals for the 2016 Proxy Season https://www.sullcrom.com/proxy-access-2016--market-trends-and-shareholder-proposal-developments Tue, 10 Nov 2015 05:00:00 GMT https://www.sullcrom.com/proxy-access-2016--market-trends-and-shareholder-proposal-developments <strong>Partnership Tax Audits</strong>: New Audit Regime Allows IRS to Assess and Collect Tax at the Partnership Level https://www.sullcrom.com/partnership-tax-audits-new-audit-regime-allows-irs-to-assess-and-collect-tax-at-the-partnership-level Thu, 05 Nov 2015 05:00:00 GMT https://www.sullcrom.com/partnership-tax-audits-new-audit-regime-allows-irs-to-assess-and-collect-tax-at-the-partnership-level <strong>Loss Absorbency Requirements</strong>: Federal Reserve Proposes Loss Absorbency Requirements for U.S. G-SIBs and U.S. Intermediate Holding Company Subsidiaries of Non-U.S. G-SIBs, Projects $120 Billion Shortfall for Covered U.S. G-SIBs https://www.sullcrom.com/loss-absorbency-requirements Wed, 04 Nov 2015 05:00:00 GMT https://www.sullcrom.com/loss-absorbency-requirements Michael McGowan, Andrew Thomson and Emma Hardwick Analyze Treaty Abuse Prevention in <em>Tax Journal</em> Article https://www.sullcrom.com/publications-mcgowan-thomson-hardwick-analyze-treaty-abuse-prevention-tax-journal-article-2015 Sat, 31 Oct 2015 04:00:00 GMT https://www.sullcrom.com/publications-mcgowan-thomson-hardwick-analyze-treaty-abuse-prevention-tax-journal-article-2015 <strong>Deposit Insurance Fund:</strong> FDIC Proposes Rule to Implement the Dodd-Frank Act Requirement to Increase the Reserve Ratio from 1.15 Percent to 1.35 Percent by Imposing a Surcharge on Large Banks https://www.sullcrom.com/deposit-insurance-fund-fdic Wed, 28 Oct 2015 04:00:00 GMT https://www.sullcrom.com/deposit-insurance-fund-fdic <strong>ISS Proposes 2016 Policy Updates</strong>: No Proposal on Proxy Access or Responsiveness; U.S. Policy Changes Would Lower the Acceptable Number of Board Positions Held by a Director, Provide for Ongoing Negative Director Recommendations After Certain Unilateral Governance Changes, and Heighten Compensation Disclosure Requirements for Externally-Managed Issuers https://www.sullcrom.com/iss-proposes-2016-policy-updates-no-proposal-on-proxy-access-or-responsiveness Mon, 26 Oct 2015 04:00:00 GMT https://www.sullcrom.com/iss-proposes-2016-policy-updates-no-proposal-on-proxy-access-or-responsiveness <strong>Prudential Regulators Capital and Margin Rules for Covered Swap Entities</strong>: FDIC and OCC Adopt Rules Imposing Margin Requirements for Uncleared Swaps and Capital Requirements on Covered Swaps Entities https://www.sullcrom.com/prudential-regulators-capital-and-margin-rules-for-covered-swap-entities Mon, 26 Oct 2015 04:00:00 GMT https://www.sullcrom.com/prudential-regulators-capital-and-margin-rules-for-covered-swap-entities Garrard Beeney, Justin DeCamp,&nbsp;Bob Giuffra and Sam Seymour Author Chapters in Newly Published 4th Edition of <em>Commercial Litigation in New York State Courts</em> https://www.sullcrom.com/publications-beeney-decamp-giuffra-seymour-author-chapters-newly-published-4th-edition-commercial-litigation-new-york-state-courts-2015 Mon, 26 Oct 2015 04:00:00 GMT https://www.sullcrom.com/publications-beeney-decamp-giuffra-seymour-author-chapters-newly-published-4th-edition-commercial-litigation-new-york-state-courts-2015 <strong>SEC Staff Issues Guidance on Excluding Shareholder Proposals</strong>: Competing Proposals in Proxy Statements Likely to Increase https://www.sullcrom.com/sec-staff-issues-guidance-on-excluding-shareholder-proposals-competing-proposals-in-proxy-statements-likely-to-increase Fri, 23 Oct 2015 04:00:00 GMT https://www.sullcrom.com/sec-staff-issues-guidance-on-excluding-shareholder-proposals-competing-proposals-in-proxy-statements-likely-to-increase Ted Rogers Authors Paper on Workplace Investigations and Privilege https://www.sullcrom.com/publications-rogers-authors-paper-workplace-investigations-privilege-2015 Fri, 23 Oct 2015 04:00:00 GMT https://www.sullcrom.com/publications-rogers-authors-paper-workplace-investigations-privilege-2015 Sergio Galvis Writes Op-Ed for <em>Jornal do Commercio</em> on FCPA in M&amp;A in Brazil https://www.sullcrom.com/publications-galvis-writes-op-ed-jornal-do-commercio-fcpa-manda-brazil-2015 Thu, 22 Oct 2015 04:00:00 GMT https://www.sullcrom.com/publications-galvis-writes-op-ed-jornal-do-commercio-fcpa-manda-brazil-2015 Jim Gadwood Authors<em> &quot;</em>Appeals Judicial Approach and Culture Project&quot; in <em>Journal of Tax Practice and Procedure</em> https://www.sullcrom.com/publications-gadwood-authors-article-journal-tax-practice-procedure-2015 Tue, 13 Oct 2015 04:00:00 GMT https://www.sullcrom.com/publications-gadwood-authors-article-journal-tax-practice-procedure-2015 <strong>Financial Disclosure</strong>: SEC Issues Request for Comment on Regulation S-X Requirements Relating to Entities Other Than the Registrant https://www.sullcrom.com/financial-disclosure-sec-issues-request-for-comment-on-regulation-s-x-requirements-relating-to-entities-other-than-the-registrant Mon, 12 Oct 2015 04:00:00 GMT https://www.sullcrom.com/financial-disclosure-sec-issues-request-for-comment-on-regulation-s-x-requirements-relating-to-entities-other-than-the-registrant <strong>NYSE Amends Rule on Material News Notification and Trading Halts</strong>: NYSE Extends the Pre-Market Notification Period During Which Listed Companies Are Required to Notify the NYSE Prior to Disseminating Material News, Expands the NYSE&rsquo;s Authority to Halt Trading and Revises Guidance on News Dissemination Methods https://www.sullcrom.com/nyse-amends-rule-on-material-news-notification-and-trading-halts Thu, 08 Oct 2015 04:00:00 GMT https://www.sullcrom.com/nyse-amends-rule-on-material-news-notification-and-trading-halts <em><strong>In re PLX Technology Inc. Stockholders Litigation</strong></em>: Delaware Court of Chancery Declines to Dismiss Fiduciary Duty Breach Claims Against Directors and Aiding and Abetting Claims Against Financial Advisor and Significant Stockholder https://www.sullcrom.com/in-re-plx-technology-inc-stockholders-litigation Mon, 05 Oct 2015 04:00:00 GMT https://www.sullcrom.com/in-re-plx-technology-inc-stockholders-litigation <strong><em>Corwin </em>v. <em>KKR Financial Holdings LLC</em></strong>: Delaware Supreme Court Affirms That an Uncoerced and Fully Informed Disinterested Stockholder Vote Reduces the Standard of Review in a Merger Without a Controlling Stockholder to Business Judgment https://www.sullcrom.com/corwin-v-kkr-financial-holdings-llc- Mon, 05 Oct 2015 04:00:00 GMT https://www.sullcrom.com/corwin-v-kkr-financial-holdings-llc- <strong>SEC Issues Liquidity Risk Management and &ldquo;Swing Pricing&rdquo; Proposal for Open-End Investment Funds</strong>: Proposed Rule and Amendments to Rules and Forms Would Require Open-End Funds to Implement Liquidity Risk Management Programs and Permit Their Use of Swing Pricing https://www.sullcrom.com/sec-issues-liquidity-risk-management-and-swing-pricing-proposal-for-open-end-investment-funds Fri, 02 Oct 2015 04:00:00 GMT https://www.sullcrom.com/sec-issues-liquidity-risk-management-and-swing-pricing-proposal-for-open-end-investment-funds <strong>FATCA: Recent Developments</strong>; IRS and Treasury Department Issue Notice Postponing Certain FATCA Deadlines and Announce Competent Authority Arrangements with Australia and the United Kingdom https://www.sullcrom.com/fatca-recent-developments-10-01-15 Thu, 01 Oct 2015 04:00:00 GMT https://www.sullcrom.com/fatca-recent-developments-10-01-15 <strong>Federal Reserve Approves M&amp;T&rsquo;s Acquisition of Hudson City</strong>: The Federal Reserve&rsquo;s Approval Order Highlights the Regulatory Implications of Transactions to Potential Buyers and Sellers https://www.sullcrom.com/federal-reserve-approves-mandts-acquisition-of-hudson-city Wed, 30 Sep 2015 04:00:00 GMT https://www.sullcrom.com/federal-reserve-approves-mandts-acquisition-of-hudson-city <strong>Foreign Corrupt Practices Act Alert:</strong> Hitachi Agrees to Pay $19 Million to Settle SEC FCPA Charges Arising Out of Improper Payments to South African Political Party to Obtain Power Station Contracts https://www.sullcrom.com/foreign-corrupt-practices-act-alert-hitachi-agrees-to-pay-s19-million Tue, 29 Sep 2015 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-hitachi-agrees-to-pay-s19-million <strong>UK Taxation of Non-UK Entities:</strong> HMRC Responds to UK Supreme Court Ruling that a Delaware LLC Is &ldquo;Tax-Transparent&rdquo; https://www.sullcrom.com/uk-taxation-of-non-uk-entities-hmrc-responds-to-uk-supreme-court-ruling-that-a-delaware-llc-is-tax-transparent Tue, 29 Sep 2015 04:00:00 GMT https://www.sullcrom.com/uk-taxation-of-non-uk-entities-hmrc-responds-to-uk-supreme-court-ruling-that-a-delaware-llc-is-tax-transparent <strong>Cybersecurity</strong>: SEC Fines Investment Adviser&mdash;a Victim of a Cybersecurity Breach&mdash;for Failing To Adopt Written Policies and Procedures Reasonably Designed To Protect Customer Records and Information https://www.sullcrom.com/cybersecurity-9-28-15 Mon, 28 Sep 2015 04:00:00 GMT https://www.sullcrom.com/cybersecurity-9-28-15 <strong>New Data on Federal Reserve Merger and Acquisition Application Approval Times:</strong> The Federal Reserve&rsquo;s Most Recent Semiannual Report Provides Insight Into the Bank M&amp;A Application Process https://www.sullcrom.com/new-data-on-federal-reserve-merger-and-acquisition-application-approval-times Mon, 28 Sep 2015 04:00:00 GMT https://www.sullcrom.com/new-data-on-federal-reserve-merger-and-acquisition-application-approval-times <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Board Proposes Rule Revising FR Y-14 Forms to Include CFO Attestation Requirements for Certain Large Bank Holding Companies https://www.sullcrom.com/bank-capital-plans-and-stress-tests-9-22-15 Tue, 22 Sep 2015 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-9-22-15 <strong>CFTC Supplements Proposal Regarding Aggregation Rules for Position Limits</strong>: CFTC Supplements Proposed Rules Regarding Aggregation Standards Applicable to Position Limits for Derivatives https://www.sullcrom.com/cftc-supplements-proposal-regarding-aggregation-rules-for-position-limits Tue, 22 Sep 2015 04:00:00 GMT https://www.sullcrom.com/cftc-supplements-proposal-regarding-aggregation-rules-for-position-limits Nic Bourtin Edits <em>The International Investigations Review</em>, Fifth Edition https://www.sullcrom.com/publications-bourtin-edits-international-investigations-review-fifth-edition-2015 Tue, 22 Sep 2015 04:00:00 GMT https://www.sullcrom.com/publications-bourtin-edits-international-investigations-review-fifth-edition-2015 <strong>New Rules Expand Circumstances Requiring Current Inclusions of Controlled Foreign Corporation&rsquo;s Income</strong>: IRS Issues Temporary and Proposed Regulations Regarding When a Controlled Foreign Corporation&rsquo;s Partnership Transactions Will Result in Current Taxable Income for United States Shareholders and Temporary Regulations Expanding the Requirement That a Controlled Foreign Corporation Earn Active Rents and Royalties Through Its Own Officers and Employees https://www.sullcrom.com/new-rules-expand-circumstances-requiring-current-inclusions-of-controlled-foreign-corporations-income Mon, 21 Sep 2015 04:00:00 GMT https://www.sullcrom.com/new-rules-expand-circumstances-requiring-current-inclusions-of-controlled-foreign-corporations-income <strong>Transfer Pricing and Outbound Transfers of Intangible Property</strong>: IRS and Treasury Department Issue Proposed Regulations Relating to Outbound Transfers of Intangibles and Temporary Regulations Clarifying the Application of Transfer Pricing Rules to Such Transactions https://www.sullcrom.com/transfer-pricing-and-outbound-transfers-of-intangible-property Mon, 21 Sep 2015 04:00:00 GMT https://www.sullcrom.com/transfer-pricing-and-outbound-transfers-of-intangible-property <strong>Withholding Tax on Dividend Equivalent Payments</strong>: IRS and Treasury Issue New Final and Proposed Regulations on Withholding Tax on &ldquo;Dividend Equivalent Payments&rdquo; https://www.sullcrom.com/withholding-tax-on-dividend-equivalent-payments-irs-and-treasury-issue-new-final-and-proposed-regulations Mon, 21 Sep 2015 04:00:00 GMT https://www.sullcrom.com/withholding-tax-on-dividend-equivalent-payments-irs-and-treasury-issue-new-final-and-proposed-regulations <strong>Internal Revenue Service Limits Rulings on Tax-Free Spinoffs</strong>: The Treasury Department and IRS Issue Notice and Revenue Procedure to Expand Area of &ldquo;No Rule&rdquo; for Letter Rulings for Certain REIT Spinoffs and &ldquo;Cash-Rich&rdquo; Spinoffs https://www.sullcrom.com/internal-revenue-service-limits-rulings-on-tax-free-spinoffs Tue, 15 Sep 2015 04:00:00 GMT https://www.sullcrom.com/internal-revenue-service-limits-rulings-on-tax-free-spinoffs <strong>New Justice Department Guidance on Individual Accountability</strong>: Analysis of the Justice Department&rsquo;s New Guidance on Individual Liability in Matters of Corporate Wrongdoing https://www.sullcrom.com/new-justice-department-guidance-on-individual-accountability Mon, 14 Sep 2015 04:00:00 GMT https://www.sullcrom.com/new-justice-department-guidance-on-individual-accountability <strong>Dodd-Frank Whistleblower Provision</strong>: Second Circuit, Disagreeing with Fifth Circuit, Defers to SEC&rsquo;s Interpretation of Dodd-Frank Whistleblower Definition and Holds That Internal Whistleblowers Are Entitled to Pursue Dodd-Frank Retaliation Claims https://www.sullcrom.com/dodd-frank-whistleblower-provision Fri, 11 Sep 2015 04:00:00 GMT https://www.sullcrom.com/dodd-frank-whistleblower-provision <strong>Security-Based Swaps</strong>: Recently Adopted and Proposed Rules under Title VII https://www.sullcrom.com/security-based-swaps-recently-adopted-and-proposed-rules-under-title-vii Thu, 10 Sep 2015 04:00:00 GMT https://www.sullcrom.com/security-based-swaps-recently-adopted-and-proposed-rules-under-title-vii <strong>National Labor Relations Board Adopts Expansive Joint-Employer Standard</strong>: In Decision with Potentially Large Ramifications, NLRB Holds That Joint-Employer Status Is Based on the Power to Control Terms and Conditions of Employment, Even If Such Control Is Indirect or Unexercised https://www.sullcrom.com/national-labor-relations-board-adopts-expansive-joint-employer-standard Tue, 08 Sep 2015 04:00:00 GMT https://www.sullcrom.com/national-labor-relations-board-adopts-expansive-joint-employer-standard Stephen Elliott Authors Article on Reverse Payments for <em>New York Law Journal</em> https://www.sullcrom.com/publications-elliott-authors-article-reverse-payments-new-york-law-journal-2015 Tue, 08 Sep 2015 04:00:00 GMT https://www.sullcrom.com/publications-elliott-authors-article-reverse-payments-new-york-law-journal-2015 <strong>Foreign Sovereign Immunity</strong>: Second Circuit Issues New Ruling on Central Bank Immunity Under the Foreign Sovereign Immunities Act https://www.sullcrom.com/foreign-sovereign-immunity-second-circuit-issues-new-ruling-on-central-bank-immunity-under-the-foreign-sovereign-immunities-act Tue, 01 Sep 2015 04:00:00 GMT https://www.sullcrom.com/foreign-sovereign-immunity-second-circuit-issues-new-ruling-on-central-bank-immunity-under-the-foreign-sovereign-immunities-act Matthew Friestedt Co-authors <em>The M&amp;A Lawyer </em>Article on Discretionary M&amp;A Executive Compensation Enhancements https://www.sullcrom.com/publications-friestedt-wang-co-author-article-discretionary-executive-compensation-enhancements-manda-lawyer-2015 Mon, 31 Aug 2015 04:00:00 GMT https://www.sullcrom.com/publications-friestedt-wang-co-author-article-discretionary-executive-compensation-enhancements-manda-lawyer-2015 Willard Taylor Proposes Changes to the Real Estate Investment and Jobs Act in <em>Tax Notes </em>Article https://www.sullcrom.com/publications-taylor-proposes-changes-real-estate-investment-jobs-act-tax-notes-article-2015 Mon, 31 Aug 2015 04:00:00 GMT https://www.sullcrom.com/publications-taylor-proposes-changes-real-estate-investment-jobs-act-tax-notes-article-2015 <strong>FTC Authority to Police Cybersecurity</strong>: Third Circuit Court of Appeals Panel Holds That the Federal Trade Commission Has Authority to Regulate Cybersecurity Deficiencies as an Unfair Trade Practice https://www.sullcrom.com/ftc-authority-to-police-cybersecurity-8-26-15 Wed, 26 Aug 2015 04:00:00 GMT https://www.sullcrom.com/ftc-authority-to-police-cybersecurity-8-26-15 <strong>Foreign Corrupt Practices Act Alert</strong>: Bank of New York Mellon Corp. Agrees to Pay $14.8 Million to Settle SEC Corruption Charges Arising Out of Internships for Family Members of Sovereign Wealth Fund Officials https://www.sullcrom.com/foreign-corrupt-practices-act-alert-8-18-15 Tue, 18 Aug 2015 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-8-18-15 <strong>Proxy Access Bylaw Developments and Trends: </strong>Including List of Considerations, Analysis of Terms Adopted to Date, and Sample Bylaw https://www.sullcrom.com/proxy-access-bylaw-developments-and-trends Tue, 18 Aug 2015 04:00:00 GMT https://www.sullcrom.com/proxy-access-bylaw-developments-and-trends <strong>Registration Process for Security-Based Swap Dealers and Major Security-Based Swap Participants</strong>: SEC Adopts Final Rules on Registration of Security-Based Swap Dealers and Major Security-Based Swap Participants https://www.sullcrom.com/registration-process-for-security-based-swap-dealers-and-major-security-based-swap-participants Tue, 18 Aug 2015 04:00:00 GMT https://www.sullcrom.com/registration-process-for-security-based-swap-dealers-and-major-security-based-swap-participants <strong>New Restrictions on Property Transfers to Controlled Partnerships with Foreign Related Partners</strong>: Regulations to Require Current Gain Recognition on Certain Transfers of Property to Controlled Partnerships with Foreign Related Partners https://www.sullcrom.com/new-restrictions-on-property-transfers-to-controlled-partnerships-with-foreign-related-partners Wed, 12 Aug 2015 04:00:00 GMT https://www.sullcrom.com/new-restrictions-on-property-transfers-to-controlled-partnerships-with-foreign-related-partners <strong>Court Strikes Down New York City &ldquo;Responsible Banking Act&rdquo; as Preempted by Federal and State Banking Laws</strong>: RBA Would Have Publicly Rated Banks and Threatened to Remove City Deposits From Them Based on the City&rsquo;s Assessment of the Banks&rsquo; Community Lending and Other Activities https://www.sullcrom.com/court-strikes-down-new-york-city-responsible-banking-act-as-preempted-by-federal-and-state-banking-laws Mon, 10 Aug 2015 04:00:00 GMT https://www.sullcrom.com/court-strikes-down-new-york-city-responsible-banking-act-as-preempted-by-federal-and-state-banking-laws <strong>D.C. Circuit Allows Challenges to the CFPB&rsquo;s Constitutionality to Proceed:</strong> Separate Panels Reverse District Court Dismissal of Texas Bank&rsquo;s Challenges on Standing and Ripeness Grounds and Grant Mortgage Servicer&rsquo;s Motion to Stay CFPB Action Pending Judicial Review https://www.sullcrom.com/dc-circuit-allows-challenges-to-the-cfpbs-constitutionality-to-proceed Fri, 07 Aug 2015 04:00:00 GMT https://www.sullcrom.com/dc-circuit-allows-challenges-to-the-cfpbs-constitutionality-to-proceed <strong>SEC Adopts CEO Pay Ratio Rule</strong>: New Rule Will Not Be Effective Until 2018 Proxy Season https://www.sullcrom.com/sec-adopts-ceo-pay-ratio-rule-new-rule-will-not-be-effective-until-2018-proxy-season Fri, 07 Aug 2015 04:00:00 GMT https://www.sullcrom.com/sec-adopts-ceo-pay-ratio-rule-new-rule-will-not-be-effective-until-2018-proxy-season <strong>Patent Licensing</strong>: Ninth Circuit Affirms District Court RAND Royalty Rate Calculation and Claim for Motorola&rsquo;s Failure to Abide by Its RAND Commitments https://www.sullcrom.com/patent-licensing-ninth-circuit-affirms-district-court-rand-royalty-rate-calculation-and-claim-for-motorolas-failure-to-abide-by-its-rand-commitments Mon, 03 Aug 2015 04:00:00 GMT https://www.sullcrom.com/patent-licensing-ninth-circuit-affirms-district-court-rand-royalty-rate-calculation-and-claim-for-motorolas-failure-to-abide-by-its-rand-commitments <strong>Tax Court Invalidates Treasury Regulation on Cost-Sharing Arrangements: </strong>Tax Court Strikes Down Treasury Rule Requiring Sharing of Stock-Based Compensation Costs in Qualified Cost-Sharing Arrangements Because the Rule Failed the Reasoned Decision-Making Standard https://www.sullcrom.com/tax-court-invalidates-treasury-regulation-on-cost-sharing-arrangements Fri, 31 Jul 2015 04:00:00 GMT https://www.sullcrom.com/tax-court-invalidates-treasury-regulation-on-cost-sharing-arrangements William Torchiana, Mark Rosenberg and Marion Leydier Serve as Contributing Editors for <em>Getting the Deal Through: Insurance &amp; Reinsurance</em> https://www.sullcrom.com/publications-torchiana-rosenberg-leydier-serve-contributing-editors-getting-deal-through-insurance-reinsurance-2015 Fri, 31 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-torchiana-rosenberg-leydier-serve-contributing-editors-getting-deal-through-insurance-reinsurance-2015 <strong>Bank Capital Requirements</strong>: Federal Reserve Board Approves Final Common Equity Surcharge For U.S. Global Systemically Important Banks https://www.sullcrom.com/bank-capital-requirements-federal-reserve-board-approves-final-common-equity-surcharge-for-us-global-systemically-important-banks Wed, 29 Jul 2015 04:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-board-approves-final-common-equity-surcharge-for-us-global-systemically-important-banks Jeff Hochberg and Alex Apostolopoulos Co-author Article on Indices for <em>Tax Lawyer</em> https://www.sullcrom.com/publications-hochberg-apostolopoulos-co-author-article-indices-tax-lawyer-2015 Mon, 27 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-hochberg-apostolopoulos-co-author-article-indices-tax-lawyer-2015 <strong>IRS Proposes Changes to the Taxation of Fee Waivers and Possibly Other Transactions in Which Partners Provide Services</strong>: IRS Proposals Would Re-characterize Partnership Income from Some Fee Waiver Arrangements (and Potentially Other Transactions) as Service Income https://www.sullcrom.com/irs-proposes-changes-to-the-taxation-of-fee-waivers-and-possibly-other-transactions-in-which-partners-provide-services Fri, 24 Jul 2015 04:00:00 GMT https://www.sullcrom.com/irs-proposes-changes-to-the-taxation-of-fee-waivers-and-possibly-other-transactions-in-which-partners-provide-services How The Recent Supreme Court Term Will Affect Business https://www.sullcrom.com/publications-how-recent-supreme-court-term-will-affect-business-2015 Fri, 24 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-how-recent-supreme-court-term-will-affect-business-2015 <strong>DC Circuit Vacates SEC&rsquo;s Retroactive Application of Dodd-Frank Remedial Provision</strong>: Decision Limiting SEC&rsquo;s Authority to Bar Based on Misconduct Occurring Prior to Enactment of Dodd-Frank May Provide a Basis for Objecting to Certain CFPB Sanctions https://www.sullcrom.com/dc-circuit-vacates-secs-retroactive-application-of-dodd-frank-remedial-provision Thu, 23 Jul 2015 04:00:00 GMT https://www.sullcrom.com/dc-circuit-vacates-secs-retroactive-application-of-dodd-frank-remedial-provision <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Board Proposes Rule Amending Certain Aspects of Existing Capital Plan and Stress Test Rules https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-board-proposes-rule-amending-certain-aspects-of-existing-capital-plan-and-stress-test-rules Wed, 22 Jul 2015 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-federal-reserve-board-proposes-rule-amending-certain-aspects-of-existing-capital-plan-and-stress-test-rules <strong>2015 Proxy Season Review</strong>: Proxy Access Proposals Most Significant Development of 2015; Significantly Higher ISS Support of Independent Chair Proposals Does Not Translate to Higher Votes; Board Withhold Recommendations Continue to Increase With Board Responsiveness a Key Driver in Resulting Votes https://www.sullcrom.com/2015-proxy-season-review Mon, 20 Jul 2015 04:00:00 GMT https://www.sullcrom.com/2015-proxy-season-review <strong>IRS Proposes to Eliminate Requirement that a Copy of a Section 83(b) Election Be Filed with the Annual Tax Return</strong>: In Order to Eliminate Obstacles to E-Filing of Tax Returns, the Section 83(b) Election Would No Longer Be Included with the Annual Tax Return https://www.sullcrom.com/irs-proposes-to-eliminate-requirement-that-a-copy-of-a-section-83b-election-be-filed-with-the-annual-tax-return Mon, 20 Jul 2015 04:00:00 GMT https://www.sullcrom.com/irs-proposes-to-eliminate-requirement-that-a-copy-of-a-section-83b-election-be-filed-with-the-annual-tax-return Audra Cohen and Melissa Sawyer Co-author Article on Cybersecurity Issues Facing Directors at Consumer &amp; Retail Companies for <em>Bloomberg BNA</em> https://www.sullcrom.com/publications-cohen-sawyer-co-author-article-cybersecurity-issues-facing-directors-consumer-retail-companies-bloomberg-bna-2015 Mon, 20 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-cohen-sawyer-co-author-article-cybersecurity-issues-facing-directors-consumer-retail-companies-bloomberg-bna-2015 <strong>U.S. Department of Labor Issues Administrative Guidance Regarding Classification of Workers as Independent Contractors or Employees</strong>: Guidance Takes A Stringent Position on the Determination of Whether Workers Can Be Considered Independent Contractors https://www.sullcrom.com/us-department-of-labor-issues-administrative-guidance-regarding-classification-of-workers-as-independent-contractors-or-employees Fri, 17 Jul 2015 04:00:00 GMT https://www.sullcrom.com/us-department-of-labor-issues-administrative-guidance-regarding-classification-of-workers-as-independent-contractors-or-employees Sergio Galvis Authors Article on Shareholder Activism Issues Relevant for Latin American Companies in <em>Review of Securities and Commodities Regulation</em> https://www.sullcrom.com/publications-galvis-authors-article-shareholder-activism-issues-relevant-latin-american-companies-review-securities-commodities-regulation-2015 Wed, 15 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-galvis-authors-article-shareholder-activism-issues-relevant-latin-american-companies-review-securities-commodities-regulation-2015 <strong>IRS to Eliminate Common ERISA Pension Plan De-Risking Strategy</strong>: IRS Announces Intention to Prohibit Lump-Sum Payout of In-Pay Annuities https://www.sullcrom.com/irs-to-eliminate-common-erisa-pension-plan-de-risking-strategy Mon, 13 Jul 2015 04:00:00 GMT https://www.sullcrom.com/irs-to-eliminate-common-erisa-pension-plan-de-risking-strategy <strong>UK Taxation of Non-UK Entities</strong>: UK Supreme Court Rules for First Time on Entity Classification for UK Tax Purposes &ndash; Is a Delaware LLC &ldquo;Tax-Transparent&rdquo;? https://www.sullcrom.com/uk-taxation-of-non-uk-entities Mon, 13 Jul 2015 04:00:00 GMT https://www.sullcrom.com/uk-taxation-of-non-uk-entities Willard Taylor Authors Article on Payroll Taxes for <em>Tax Notes</em> https://www.sullcrom.com/publications-taylor-authors-article-payroll-taxes-tax-notes-2015 Mon, 13 Jul 2015 04:00:00 GMT https://www.sullcrom.com/publications-taylor-authors-article-payroll-taxes-tax-notes-2015 <strong>Excluding Shareholder Proposals&mdash;<em>Trinity Wall Street</em> v. <em>Wal-Mart Stores, Inc.</em></strong>: Third Circuit Provides Guidance on When Shareholder Proposals Raising Significant Social Policy Issues <em>Do Not</em> Transcend the Day-to-Day Business Matters and May be Excluded https://www.sullcrom.com/excluding-shareholder-proposalstrinity-wall-street-v-wal-mart-stores-inc Fri, 10 Jul 2015 04:00:00 GMT https://www.sullcrom.com/excluding-shareholder-proposalstrinity-wall-street-v-wal-mart-stores-inc <strong>Federal Financial Regulators Release Cybersecurity Assessment Tool</strong>: FFIEC Assessment Tool Provides Repeatable and Quantifiable Process for Financial Institutions to Gauge Cybersecurity Risk and Preparedness https://www.sullcrom.com/federal-financial-regulators-release-cybersecurity-assessment-tool Fri, 10 Jul 2015 04:00:00 GMT https://www.sullcrom.com/federal-financial-regulators-release-cybersecurity-assessment-tool <strong>Audit Committee Disclosure</strong>: SEC Issues Concept Release Seeking Comment on Possible Revisions to Audit Committee Disclosure Requirements https://www.sullcrom.com/audit-committee-disclosure-sec-issues-concept-release-seeking-comment-on-possible-revisions-to-audit-committee-disclosure-requirements Thu, 09 Jul 2015 04:00:00 GMT https://www.sullcrom.com/audit-committee-disclosure-sec-issues-concept-release-seeking-comment-on-possible-revisions-to-audit-committee-disclosure-requirements <strong>New Disclosure Requirement for Derivatives Over &ldquo;Basket Positions&rdquo; That Are Controlled by the Counterparty</strong>: Financial Institutions and Counterparties Must Retroactively Disclose Participation in Derivative Transactions that Effectively Provide a Counterparty with a Return Based on a Basket of Positions that the Counterparty Itself Trades and Controls https://www.sullcrom.com/new-disclosure-requirement-for-derivatives-over-basket-positions-that-are-controlled-by-the-counterparty Thu, 09 Jul 2015 04:00:00 GMT https://www.sullcrom.com/new-disclosure-requirement-for-derivatives-over-basket-positions-that-are-controlled-by-the-counterparty <strong>SEC Proposes Mandatory Compensation Clawbacks</strong>: Would Require Clawback of Excess Incentive-Based Compensation Earned by Executive Officers During the Three Fiscal Years Preceding an Accounting Restatement to Correct for Material Error; Does Not Appear to Require Issuers to Reassess Discretionary Award Determinations (Positive or Negative) in Light of Restatement https://www.sullcrom.com/sec-proposes-mandatory-compensation-clawbacks Tue, 07 Jul 2015 04:00:00 GMT https://www.sullcrom.com/sec-proposes-mandatory-compensation-clawbacks <strong>Employer Use of Unpaid Interns</strong>: Second Circuit Court of Appeals Rejects Department of Labor&rsquo;s Restrictive Guidance and Endorses a More Easily Met Standard for Determining Lawful Use of Unpaid Interns https://www.sullcrom.com/employer-use-of-unpaid-interns Mon, 06 Jul 2015 04:00:00 GMT https://www.sullcrom.com/employer-use-of-unpaid-interns <strong>Department of Labor Proposes New Overtime Regulations</strong>: DOL Proposes Substantially Raising Salary Thresholds Used in Determining Who Is Exempt from Overtime Pay and Requests Comments on Potential Changes to the Current Regulations Defining the Duties Required to Qualify for Exemption https://www.sullcrom.com/department-of-labor-proposes-new-overtime-regulations Wed, 01 Jul 2015 04:00:00 GMT https://www.sullcrom.com/department-of-labor-proposes-new-overtime-regulations <strong><em>Michigan </em>v. <em>Environmental Protection Agency</em>&mdash;Cost Considerations in Agency Regulations</strong>: Supreme Court Holds that EPA Is Required to Consider Costs When Determining Whether Regulating Certain Power Plants Is &ldquo;Appropriate And Necessary&rdquo; https://www.sullcrom.com/michigan-v-environmental-protection-agencycost-considerations-in-agency-regulations Tue, 30 Jun 2015 04:00:00 GMT https://www.sullcrom.com/michigan-v-environmental-protection-agencycost-considerations-in-agency-regulations <strong>Basel III Liquidity Framework:</strong> Basel Committee Publishes Final Net Stable Funding Ratio Disclosure Standards https://www.sullcrom.com/basel-iii-liquidity-framework-basel-committee-publishes-final-net-stable-funding-ratio-disclosure-standards Mon, 29 Jun 2015 04:00:00 GMT https://www.sullcrom.com/basel-iii-liquidity-framework-basel-committee-publishes-final-net-stable-funding-ratio-disclosure-standards <strong><em>Texas Department of Housing &amp; Community Affairs</em> v.<em> Inclusive Communities Project, In</em>c.: Fair Housing Act Disparate-Impact Liability</strong>; U.S. Supreme Court Holds That Disparate-Impact Claims Are Cognizable Under the Fair Housing Act in Certain Limited Circumstances https://www.sullcrom.com/texas-department-of-housing-and-community-affairs-v-inclusive-communities-project-inc-fair-housing-act-disparate-impact-liability Thu, 25 Jun 2015 04:00:00 GMT https://www.sullcrom.com/texas-department-of-housing-and-community-affairs-v-inclusive-communities-project-inc-fair-housing-act-disparate-impact-liability <strong>CFPB to Supervise Non-Bank Auto Financing Companies</strong>: New Rule Also Broadens the Definition of a Consumer Financial Product or Service to Include Auto Leases https://www.sullcrom.com/cfpb-to-supervise-non-bank-auto-financing-companies Fri, 19 Jun 2015 04:00:00 GMT https://www.sullcrom.com/cfpb-to-supervise-non-bank-auto-financing-companies <strong>Foreign Corrupt Practices Act Alert</strong>: IAP Worldwide Services, Inc. Agrees to Pay $7.1 Million to Resolve DOJ Investigation into Conspiracy to Violate FCPA by Providing Bribes to Kuwaiti Officials https://www.sullcrom.com/foreign-corrupt-practices-act-alert-iap-6-18-15 Thu, 18 Jun 2015 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-iap-6-18-15 <strong>Exchange-Traded Products</strong>: SEC Requests Comments on Topics Related to the Listing and Trading of Exchange-Traded Products on National Securities Exchanges and Sales of Such Products by Broker-Dealers https://www.sullcrom.com/exchange-traded-products Wed, 17 Jun 2015 04:00:00 GMT https://www.sullcrom.com/exchange-traded-products <strong>Delaware Legislature Says No to &ldquo;Loser-Pays&rdquo; Fee-Shifting Bylaws But Yes to Forum-Selection Bylaws for Stock Corporations</strong>: A Partial Legislative Response to <em>ATP Tour, Inc.</em> v. <em>Deutscher Tennis Bund</em>, Which Held That Fee-Shifting Bylaws Adopted by Delaware <em>Non</em>stock Corporations Could Be Valid https://www.sullcrom.com/delaware-legislature-says-no-to-loser-pays-fee-shifting-bylaws-but-yes-to-forum-selection-bylaws-for-stock-corporations Fri, 12 Jun 2015 04:00:00 GMT https://www.sullcrom.com/delaware-legislature-says-no-to-loser-pays-fee-shifting-bylaws-but-yes-to-forum-selection-bylaws-for-stock-corporations <strong>New York City Council Passes Bill Prohibiting Certain Criminal Background Inquiries in Hiring Decisions</strong>: Amendment to New York City Human Rights Law Prohibits Employers from Inquiring into Applicants&rsquo; Criminal Records Prior to Making Conditional Offers of Employment https://www.sullcrom.com/new-york-city-council-passes-bill-prohibiting-certain-criminal-background-inquiries-in-hiring-decisions Fri, 12 Jun 2015 04:00:00 GMT https://www.sullcrom.com/new-york-city-council-passes-bill-prohibiting-certain-criminal-background-inquiries-in-hiring-decisions <strong>Volcker Rule</strong>: Agencies Release New Guidance Providing Clarification Regarding Banking Entity Status of Certain Foreign Public Funds and Restricting Scope of Joint Venture Exclusion https://www.sullcrom.com/volcker-rule-agencies-release-new-guidance-providing-clarification-regarding-banking-entity-status Fri, 12 Jun 2015 04:00:00 GMT https://www.sullcrom.com/volcker-rule-agencies-release-new-guidance-providing-clarification-regarding-banking-entity-status <strong>Corporate Expatriation Transactions</strong>: IRS and Treasury Issue Final Regulations on the &ldquo;Substantial Business Activities&rdquo; Exception to Section 7874 https://www.sullcrom.com/corporate-expatriation-transactions-irs-and-treasury-issue-final-regulations-on-the-substantial-business-activities-exception-to-section-7874 Thu, 04 Jun 2015 04:00:00 GMT https://www.sullcrom.com/corporate-expatriation-transactions-irs-and-treasury-issue-final-regulations-on-the-substantial-business-activities-exception-to-section-7874 <strong>Recent Developments in BSA/AML</strong>: Federal Reserve Enters Into Written Agreements with Discover Financial Services and State Street Corporation https://www.sullcrom.com/recent-developments-in-bsaaml-federal-reserve-enters-into-written-agreements-with-discover-financial-services-and-state-street-corporation Wed, 03 Jun 2015 04:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsaaml-federal-reserve-enters-into-written-agreements-with-discover-financial-services-and-state-street-corporation <strong>Section 4371 Excise Tax on Insurance and Reinsurance Contracts</strong>: D.C. Circuit Holds that Federal Excise Tax Does Not Apply to Wholly Foreign Retrocession Agreements https://www.sullcrom.com/section-4371-excise-tax-on-insurance-and-reinsurance-contracts Wed, 03 Jun 2015 04:00:00 GMT https://www.sullcrom.com/section-4371-excise-tax-on-insurance-and-reinsurance-contracts <strong><em>Equal Employment Opportunity Commission</em> v. <em>Abercrombie &amp; Fitch Stores, Inc</em>.&mdash;Religious Accommodation in the Workplace</strong>: Supreme Court Clarifies that an Employer Can Be Liable for Failing To Accommodate a Religious Practice that the Employer Suspects, But Does Not Know, To Be Religiously Based https://www.sullcrom.com/equal-employment-opportunity-commission-v-abercrombie-and-fitch-stores-inc-religious-accommodation-in-the-workplace Tue, 02 Jun 2015 04:00:00 GMT https://www.sullcrom.com/equal-employment-opportunity-commission-v-abercrombie-and-fitch-stores-inc-religious-accommodation-in-the-workplace Frank Aquila Focuses on Key Issues When Considering a Spin-off in <em>Practical Law The Journal </em>Quarterly Column https://www.sullcrom.com/publications-aquila-focuses-key-issues-when-considering-spin-off-practical-law-journal-quarterly-column-2015 Mon, 01 Jun 2015 04:00:00 GMT https://www.sullcrom.com/publications-aquila-focuses-key-issues-when-considering-spin-off-practical-law-journal-quarterly-column-2015 <strong>Supreme Court Clarifies Statute of Limitations Applicable to False Claims Act Whistleblower Suits Against Government Contractors</strong>: In <em>Kellogg Brown &amp; Root Services, Inc., et al.</em> v. <em>United States ex rel. Carter</em>, Supreme Court Holds That Statute of Limitations Suspension Applicable to Criminal Fraud Charges Does Not Apply To Civil Fraud Claims and That First-to-File Bar Does Not Preclude Suits Following Dismissal of First-Filed Action https://www.sullcrom.com/supreme-court-clarifies-statute-of-limitations-applicable-to-false-claims-act-whistleblower-suits-against-government-contractors Thu, 28 May 2015 04:00:00 GMT https://www.sullcrom.com/supreme-court-clarifies-statute-of-limitations-applicable-to-false-claims-act-whistleblower-suits-against-government-contractors <strong>Patent Law&mdash;Inducing Infringement</strong>: Defendant&rsquo;s Good-Faith Belief That a Patent Is Invalid Is Not a Defense to a Claim for Inducing Infringement https://www.sullcrom.com/patent-lawinducing-infringement-defendants-good-faith-belief-that-a-patent-is-invalid-is-not-a-defense-to-a-claim-for-inducing-infringement Wed, 27 May 2015 04:00:00 GMT https://www.sullcrom.com/patent-lawinducing-infringement-defendants-good-faith-belief-that-a-patent-is-invalid-is-not-a-defense-to-a-claim-for-inducing-infringement <strong>Bank Liquidity Requirements</strong>: Federal Reserve Proposes Inclusion of Certain U.S. Municipal Securities as High-Quality Liquid Assets for Purposes of the Liquidity Coverage Ratio https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-proposes-inclusion-of-certain-us-municipal-securities-as-high-quality-liquid-assets Tue, 26 May 2015 04:00:00 GMT https://www.sullcrom.com/bank-liquidity-requirements-federal-reserve-proposes-inclusion-of-certain-us-municipal-securities-as-high-quality-liquid-assets <strong>SEC Proposes Rules to Modify Reporting Regime for Registered Investment Companies and Investment Advisers</strong>: Proposed Rules and Amendments Would Implement New Monthly and Annual Reporting Forms for Registered Investment Companies, with Detailed Disclosure Requirements for Derivatives and Securities Lending Activities; Amended Investment Adviser Reporting Form Would Require Additional Disclosure Regarding Separately Managed Accounts and Other Information https://www.sullcrom.com/sec-proposes-rules-to-modify-reporting-regime-for-registered-investment-companies-and-investment-advisers Tue, 26 May 2015 04:00:00 GMT https://www.sullcrom.com/sec-proposes-rules-to-modify-reporting-regime-for-registered-investment-companies-and-investment-advisers Tracy Richelle High and Malaika Staten&nbsp;Co-author Article for PLI&#39;s <em>Basics of Accounting for Lawyers 2015</em> https://www.sullcrom.com/publications-high-staten-writes-article-pli-2015 Mon, 25 May 2015 04:00:00 GMT https://www.sullcrom.com/publications-high-staten-writes-article-pli-2015 Fran&ccedil;ois Barri&egrave;re Authors Article for <em>La Semaine Juridique &eacute;dition Entreprises</em> https://www.sullcrom.com/publications-barriere-authors-article-semaine-juridique-edition-entreprises-2015 Thu, 21 May 2015 04:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-semaine-juridique-edition-entreprises-2015 <strong>CFPB and FCC Bring &ldquo;Cramming&rdquo; Actions Against Sprint and Verizon</strong>: Actions Represent First CFPB Settlements To Address Unauthorized Charges on Telephone Bills and First Concurrent Enforcement Proceedings by the CFPB and FCC https://www.sullcrom.com/cfpb-and-fcc-bring-cramming-actions-against-sprint-and-verizon Tue, 19 May 2015 04:00:00 GMT https://www.sullcrom.com/cfpb-and-fcc-bring-cramming-actions-against-sprint-and-verizon <strong>Supreme Court Rules on Statute of Limitations for Claims Against Plan Fiduciaries</strong>: Statute of Limitations for ERISA Fiduciary Claims Can Run From the Date of a Failure to Monitor Investments, Not Merely From the Date of the Initial Investment Decision https://www.sullcrom.com/supreme-court-rules-on-statute-of-limitations-for-claims-against-plan-fiduciaries Tue, 19 May 2015 04:00:00 GMT https://www.sullcrom.com/supreme-court-rules-on-statute-of-limitations-for-claims-against-plan-fiduciaries Brent McIntosh and Judd Littleton Co-author Column for <em>Law360</em> https://www.sullcrom.com/publications-mcintosh-littleton-co-authour-column-for-law360-2015 Tue, 19 May 2015 04:00:00 GMT https://www.sullcrom.com/publications-mcintosh-littleton-co-authour-column-for-law360-2015 <strong><em>In re Cornerstone Therapeutics Inc. Stockholder Litigation</em></strong>: Delaware Supreme Court Holds That Plaintiffs Seeking Monetary Damages Must Plead Non-Exculpated Claims Against Disinterested Directors to Survive Motion to Dismiss by Those Directors https://www.sullcrom.com/in-re-cornerstone-therapeutics-inc-stockholder-litigation-5-18-15 Mon, 18 May 2015 04:00:00 GMT https://www.sullcrom.com/in-re-cornerstone-therapeutics-inc-stockholder-litigation-5-18-15 <strong>Restructuring</strong>: More Clarity for Delaware Directors When Considering Restructuring Transactions https://www.sullcrom.com/restructuring-more-clarity-for-delaware-directors-when-considering-restructuring-transactions Thu, 14 May 2015 04:00:00 GMT https://www.sullcrom.com/restructuring-more-clarity-for-delaware-directors-when-considering-restructuring-transactions <strong>Senate Regulatory Relief Proposal</strong>: Banking Committee Chairman Releases Discussion Draft of &ldquo;The Financial Regulatory Improvement Act of 2015&rdquo; https://www.sullcrom.com/senate-regulatory-relief-proposal-banking-committee-chairman-releases-discussion-draft-of-the-financial-regulatory-improvement-act-of-2015 Wed, 13 May 2015 04:00:00 GMT https://www.sullcrom.com/senate-regulatory-relief-proposal-banking-committee-chairman-releases-discussion-draft-of-the-financial-regulatory-improvement-act-of-2015 <strong>Shareholder Activism Update</strong>: DuPont Announces Victory in Proxy Fight with Trian https://www.sullcrom.com/shareholder-activism-update-dupont-announces-victory-in-proxy-fight-with-trian Wed, 13 May 2015 04:00:00 GMT https://www.sullcrom.com/shareholder-activism-update-dupont-announces-victory-in-proxy-fight-with-trian <strong>Department of Justice Announces Settlement to Resolve Discriminatory Indirect Lending Allegations</strong>: Department of Justice and Evergreen Bank Group Enter into Consent Order Requiring Implementation of Dealer Compensation Policy and Payment of $395,000 in Consumer Redress https://www.sullcrom.com/department-of-justice-announces-settlement-to-resolve-discriminatory-indirect-lending-allegations Tue, 12 May 2015 04:00:00 GMT https://www.sullcrom.com/department-of-justice-announces-settlement-to-resolve-discriminatory-indirect-lending-allegations <strong>EU Law:</strong> European Court Limits Private Parties&rsquo; Standing to Challenge EU Regulatory Acts https://www.sullcrom.com/eu-law-european-court-limits-private-parties-standing-to-challenge-eu-regulatory-acts Mon, 11 May 2015 04:00:00 GMT https://www.sullcrom.com/eu-law-european-court-limits-private-parties-standing-to-challenge-eu-regulatory-acts <strong>SEC Enforcement</strong>: SEC Issues Guidance on Approach to Forum Selection in Contested Actions https://www.sullcrom.com/sec-enforcement-sec-issues-guidance-on-approach-to-forum-selection-in-contested-actions Mon, 11 May 2015 04:00:00 GMT https://www.sullcrom.com/sec-enforcement-sec-issues-guidance-on-approach-to-forum-selection-in-contested-actions Fran&ccedil;ois Barri&egrave;re Authors Article on Alternative Finance for <em>LexisNexis</em> https://www.sullcrom.com/publications-barriere-authors-article-alternative-finance-lexisnexis-2015 Mon, 11 May 2015 04:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-alternative-finance-lexisnexis-2015 Fran&ccedil;ois Barri&egrave;re Authors Article on New French Record Date Regime https://www.sullcrom.com/events-barriere-authors-article-new-french-record-date-regime-2015 Mon, 11 May 2015 04:00:00 GMT https://www.sullcrom.com/events-barriere-authors-article-new-french-record-date-regime-2015 <strong>UPDATE: SEC Publishes Text of Proposed Pay-Versus-Performance Disclosure Rule</strong>: Focuses on Relationship of Executive Compensation Actually Paid Versus Annual Total Shareholder Return; Two Commissioners Dissent, Citing Lack of Flexibility and Concerns over Short-Termism https://www.sullcrom.com/update-sec-publishes-text-of-proposed-pay-versus-performance-disclosure-rule Fri, 01 May 2015 04:00:00 GMT https://www.sullcrom.com/update-sec-publishes-text-of-proposed-pay-versus-performance-disclosure-rule <strong>FDIC Proposal on Deposit Account Records and Failed Bank Deposit Insurance Determinations</strong>: FDIC Requests Comment on Whether Certain Insured Depository Institutions Should Enhance Recordkeeping to Maintain More Accurate and Complete Data on Deposit Accounts and Develop Capabilities to Calculate Insured Amounts for Each Depositor at the End of Any Business Day https://www.sullcrom.com/fdic-proposal-on-deposit-account-records-and-failed-bank-deposit-insurance-determinations Thu, 30 Apr 2015 04:00:00 GMT https://www.sullcrom.com/fdic-proposal-on-deposit-account-records-and-failed-bank-deposit-insurance-determinations <strong>SEC&rsquo;s Division of Investment Management Releases Cybersecurity Guidance</strong>: Guidance Highlights the Importance of Cybersecurity for Funds and Advisers and Suggests Measures To Consider When Addressing Cybersecurity Risks https://www.sullcrom.com/secs-division-of-investment-management-releases-cybersecurity-guidance-guidance Thu, 30 Apr 2015 04:00:00 GMT https://www.sullcrom.com/secs-division-of-investment-management-releases-cybersecurity-guidance-guidance <strong>Supreme Court Decision Affirming Judicial Right to Review EEOC Actions</strong>: The Supreme Court Holds That EEOC&rsquo;s Conciliation Efforts Are Subject to Judicial Review, Albeit Narrow https://www.sullcrom.com/supreme-court-decision-affirming-judicial-right-to-review-eeoc-actions Thu, 30 Apr 2015 04:00:00 GMT https://www.sullcrom.com/supreme-court-decision-affirming-judicial-right-to-review-eeoc-actions <strong>Re-Proposed DOL &ldquo;Investment Advice&rdquo; Rule Would Expand Who is a Fiduciary and Substantially Change the Provision of Financial Services to Plan and IRA Investors</strong>: Regulation Would Likely Limit the Scope of&nbsp; Financial Services Available to Plans and IRAs, Unless the Plans and IRAs Are Given New Contractual Protections https://www.sullcrom.com/re-proposed-dol-investment-advice-rule-would-expand-who-is-a-fiduciary-and-substantially-change-the-provision-of-financial-services Wed, 29 Apr 2015 04:00:00 GMT https://www.sullcrom.com/re-proposed-dol-investment-advice-rule-would-expand-who-is-a-fiduciary-and-substantially-change-the-provision-of-financial-services <strong>SEC Proposes Pay-for-Performance Disclosure Rule</strong>: SEC Proposes Proxy Disclosure Rule on Relationship of Executive Compensation Actually Paid and Issuer Financial Performance https://www.sullcrom.com/sec-proposes-pay-for-performance-disclosure-rule Wed, 29 Apr 2015 04:00:00 GMT https://www.sullcrom.com/sec-proposes-pay-for-performance-disclosure-rule David Gilberg and John Miller Co-author Chapter on Registration and Regulation of Derivatives Clearing Organizations https://www.sullcrom.com/publications-gilberg-miller-co-author-chapter-registration-regulation-derivatives-clearing-organizations-2015 Wed, 29 Apr 2015 04:00:00 GMT https://www.sullcrom.com/publications-gilberg-miller-co-author-chapter-registration-regulation-derivatives-clearing-organizations-2015 <strong><em>Federal Trade Commission and Consumer Financial Protection Bureau</em></strong> <strong>v.</strong> <strong><em>Green Tree Servicing LLC</em></strong>: Consumer Financial Protection Bureau Refers to &ldquo;Substantiation&rdquo; for the First Time; Federal Trade Commission and Consumer Financial Protection Bureau File First Joint Order https://www.sullcrom.com/federal-trade-commission-and-consumer-financial-protection-bureau-v-green-tree-servicing-llc Fri, 24 Apr 2015 04:00:00 GMT https://www.sullcrom.com/federal-trade-commission-and-consumer-financial-protection-bureau-v-green-tree-servicing-llc <strong>Passive Foreign Investment Companies</strong>: IRS and Treasury Department Issue Proposed Regulations Regarding the Treatment of Insurance Companies Under the &ldquo;Passive Foreign Investment Company&rdquo; Rules https://www.sullcrom.com/passive-foreign-investment-companies Fri, 24 Apr 2015 04:00:00 GMT https://www.sullcrom.com/passive-foreign-investment-companies <strong>New York City Council Passes Bill Banning Use of Credit Checks in Employment Decisions</strong>: Amendment to the New York City Human Rights Law Makes It an Unlawful Discriminatory Practice for Most Employers to Use Consumer Credit Histories in Employment Decisions https://www.sullcrom.com/new-york-city-council-passes-bill-banning-use-of-credit-checks-in-employment-decisions Wed, 22 Apr 2015 04:00:00 GMT https://www.sullcrom.com/new-york-city-council-passes-bill-banning-use-of-credit-checks-in-employment-decisions <strong>Recent Developments in BSA/AML</strong>: FinCEN Targets Money Laundering Infrastructure with Geographic Targeting Order in Miami https://www.sullcrom.com/recent-developments-in-bsaaml-fincen-targets-money-laundering-infrastructure-with-geographic-targeting-order-in-miami Wed, 22 Apr 2015 04:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsaaml-fincen-targets-money-laundering-infrastructure-with-geographic-targeting-order-in-miami <strong>Cybersecurity&mdash;Sophisticated Scams Target Corporate Transactions and Confidential Information:</strong> Cyber Criminals Are Reportedly Pairing Falsified Wire Instructions with Seemingly Credible Justifications in Attempts to Misdirect Funds to Third-Party Accounts and Tricking Executives and Advisers into Compromising Sensitive Non-Public Information https://www.sullcrom.com/cybersecuritysophisticated-scams-target-corporate-transactions-and-confidential-information Thu, 16 Apr 2015 04:00:00 GMT https://www.sullcrom.com/cybersecuritysophisticated-scams-target-corporate-transactions-and-confidential-information <strong>New York State Department of Financial Services Urges Tighter Cybersecurity at Banks&rsquo; Outside Vendors</strong>: Report Assesses Banking Industry&rsquo;s Progress in Addressing Cybersecurity Risks Posed by Third-Party Service Providers https://www.sullcrom.com/new-york-state-department-of-financial-services-urges-tighter-cybersecurity-at-banks-outside-vendors Thu, 16 Apr 2015 04:00:00 GMT https://www.sullcrom.com/new-york-state-department-of-financial-services-urges-tighter-cybersecurity-at-banks-outside-vendors Brent McIntosh Authors Law.com Column on Twitter&rsquo;s Lawsuit Seeking to Disclose Details of US Government Surveillance Demands https://www.sullcrom.com/publications-mcintosh-authors-lawcom-column-twitter-lawsuit-seeking-disclose-details-us-government-surveillance-demands-2015 Thu, 16 Apr 2015 04:00:00 GMT https://www.sullcrom.com/publications-mcintosh-authors-lawcom-column-twitter-lawsuit-seeking-disclose-details-us-government-surveillance-demands-2015 <strong>EU Competition Law</strong>: Oil and Gas Industry Mergers &ndash; Impact of European Competition Law https://www.sullcrom.com/eu-competition-law-oil-and-gas-industry-mergers-impact-of-european-competition-law Wed, 15 Apr 2015 04:00:00 GMT https://www.sullcrom.com/eu-competition-law-oil-and-gas-industry-mergers-impact-of-european-competition-law <strong>National Association of Insurance Commissioners Private Equity Issues Working Group</strong>: NAIC Working Group Adopts Guidance for State Insurance Regulators in Considering Change of Control Approval Filings https://www.sullcrom.com/national-association-of-insurance-commissioners-private-equity-issues-working-group Mon, 13 Apr 2015 04:00:00 GMT https://www.sullcrom.com/national-association-of-insurance-commissioners-private-equity-issues-working-group Frank Aquila&rsquo;s Column on Negotiating a Settlement with an Activist Investor Appears in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-aquila-column-negotiating-settlement-activist-investor-appears-practical-law-the-journal-2015 Mon, 13 Apr 2015 04:00:00 GMT https://www.sullcrom.com/publications-aquila-column-negotiating-settlement-activist-investor-appears-practical-law-the-journal-2015 Jim Gadwood Authors &quot;Net Operating Losses and Mistakes in Closed Tax Years&quot; in <em>New York Law School Law Review</em> https://www.sullcrom.com/publications-gadwood-authors-article-new-york-law-school-law-review-2015 Mon, 13 Apr 2015 04:00:00 GMT https://www.sullcrom.com/publications-gadwood-authors-article-new-york-law-school-law-review-2015 <strong>Foreign Corrupt Practices Act Alert</strong>: FLIR Systems Agrees to Pay $9.5 Million to Settle SEC Charges of Violating the FCPA by Providing Gifts and Personal Travel to Saudi Arabian Officials https://www.sullcrom.com/foreign-corrupt-practices-act-alert-04-09-15 Thu, 09 Apr 2015 04:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert-04-09-15 <strong>French Tax Authorities Release a List of 17 Abusive Tax Schemes</strong>: The French Tax Administration Intends To Incentivize Taxpayers that Have Already Entered into Abusive Schemes To Regularize Their Situation&nbsp; https://www.sullcrom.com/french-tax-authorities-release-a-list-of-17-abusive-tax-schemes Wed, 08 Apr 2015 04:00:00 GMT https://www.sullcrom.com/french-tax-authorities-release-a-list-of-17-abusive-tax-schemes <strong>Recent Developments in Sanctions Enforcement</strong>: Schlumberger Oilfield Holdings Pleads Guilty to Criminal Sanctions Charges Related to Conduct that &ldquo;Facilitated&rdquo; Business from the United States; PayPal Resolves Apparent Sanctions Violations with OFAC Caused in Part by the Failure to Employ Adequate Screening Technology and Procedures https://www.sullcrom.com/recent-developments-in-sanctions-enforcement Wed, 08 Apr 2015 04:00:00 GMT https://www.sullcrom.com/recent-developments-in-sanctions-enforcement <strong>SEC Files Enforcement Action Against&nbsp;Employer&rsquo;s Workplace Investigation Confidentiality Requirement</strong>: Cease-and-Desist Order Charges That Employer&rsquo;s Confidentiality Requirement for Internal Investigations Contravened the Whistleblower Provision of the Securities Exchange Act of 1934 https://www.sullcrom.com/sec-files-enforcement-action-against-employers-workplace-investigation-confidentiality-requirement Thu, 02 Apr 2015 04:00:00 GMT https://www.sullcrom.com/sec-files-enforcement-action-against-employers-workplace-investigation-confidentiality-requirement Fran&ccedil;ois Barri&egrave;re Comments on Privacy Rules in <em>La Semaine Juridique &eacute;dition Entreprises</em> https://www.sullcrom.com/publication-francois-barriere-comments-on-privacy-rules-in-la-semaine-juridique-edition-entreprises Thu, 02 Apr 2015 04:00:00 GMT https://www.sullcrom.com/publication-francois-barriere-comments-on-privacy-rules-in-la-semaine-juridique-edition-entreprises <strong>President Obama Issues Executive Order Authorizing Sanctions for Malicious Cyber Activities:</strong> Treasury Department May Designate Individuals and Entities That Engage in Cyber Activities Detrimental to U.S. Interests, Freezing Their Assets and Blocking Transactions With Them https://www.sullcrom.com/president-obama-issues-executive-order-authorizing-sanctions-for-malicious-cyber-activities Wed, 01 Apr 2015 04:00:00 GMT https://www.sullcrom.com/president-obama-issues-executive-order-authorizing-sanctions-for-malicious-cyber-activities <strong>CFPB To Consider Rules Restricting Certain Payday, Deposit Advance, Vehicle Title and Other Short-Term Lending</strong>: CFPB Proposal Would Require Lenders To Assess Customers&rsquo; Ability To Repay, Impose Cooling-Off Periods for Consecutive Loans, and Require Disclosures and Limits on Repayment Through Customer Accounts https://www.sullcrom.com/cfpb-to-consider-rules-restricting-certain-payday-deposit-advance-vehicle-title-and-other-short-term-lending Mon, 30 Mar 2015 04:00:00 GMT https://www.sullcrom.com/cfpb-to-consider-rules-restricting-certain-payday-deposit-advance-vehicle-title-and-other-short-term-lending Fran&ccedil;ois Barri&egrave;re Discusses French IPO Regime in <em>Bulletin Joly Bourse</em> https://www.sullcrom.com/publication-francois-barriere-discusses-french-ipo-regime-in-bulletin-joly-bourse Mon, 30 Mar 2015 04:00:00 GMT https://www.sullcrom.com/publication-francois-barriere-discusses-french-ipo-regime-in-bulletin-joly-bourse <strong>Recent Developments in BSA/AML and Sanctions</strong>: Commerzbank AG Settles Criminal and Civil BSA/AML and Sanctions Charges with U.S. Government https://www.sullcrom.com/recent-developments-in-bsaaml-and-sanctions-commerzbank-ag-settles-criminal-and-civil-bsaaml-and-sanctions-charges-with-us-government Thu, 26 Mar 2015 04:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsaaml-and-sanctions-commerzbank-ag-settles-criminal-and-civil-bsaaml-and-sanctions-charges-with-us-government Inosi Nyatta Authors Article on LNG for <em>Petroleum Economist</em> https://www.sullcrom.com/publications-nyatta-authors-article-lng-petroleum-economist-2015 Thu, 26 Mar 2015 04:00:00 GMT https://www.sullcrom.com/publications-nyatta-authors-article-lng-petroleum-economist-2015 <strong><em>Omnicare, Inc.</em> v. <em>Laborers District Council Construction Industry Pension Fund</em>: Liability for Opinions in Registration Statements </strong>&mdash; Supreme Court Clarifies When Statements of Opinion in Registration Statements Can Be Actionable https://www.sullcrom.com/omnicare-inc-v-laborers-district-council-construction-industry-pension-fund-liability-for-opinions-in-registration-statements-supreme-court-clarifies Wed, 25 Mar 2015 04:00:00 GMT https://www.sullcrom.com/omnicare-inc-v-laborers-district-council-construction-industry-pension-fund-liability-for-opinions-in-registration-statements-supreme-court-clarifies <strong><em>BMC Software, Inc.</em> v. <em>Commissioner</em>:</strong> U.S. Court of Appeals Rejects IRS Attempt to Apply Closing Agreement Retroactively to Support an Unrelated Proposed Adjustment to Tax https://www.sullcrom.com/bmc-software-inc-v-commissioner-us-court-of-appeals-rejects-irs-attempt-to-apply-closing-agreement Thu, 19 Mar 2015 04:00:00 GMT https://www.sullcrom.com/bmc-software-inc-v-commissioner-us-court-of-appeals-rejects-irs-attempt-to-apply-closing-agreement <strong>FTC Revises Rules of Practice:</strong> FTC Amends its Rules to Allow Parties that Defeat an FTC Request for Injunctive Relief in Federal Court to Automatically Stay Related Administrative Proceedings Pending an FTC Decision on Whether to Proceed Administratively in Light of the Federal Court Decision https://www.sullcrom.com/ftc-revises-rules-of-practice-ftc-amends-its-rules-to-allow-parties-that-defeat-an-ftc-request-for-injunctive-relief Wed, 18 Mar 2015 04:00:00 GMT https://www.sullcrom.com/ftc-revises-rules-of-practice-ftc-amends-its-rules-to-allow-parties-that-defeat-an-ftc-request-for-injunctive-relief <strong>Recent Developments in BSA/AML and Sanctions</strong>: New Sanctions Targeting Persons in Venezuela and Expansion of Sanctions Addressing the Situation in Ukraine; DOJ Reaches First Criminal Settlement in &ldquo;Operation Choke Point&rdquo;; and FinCEN Proposes Special Measures Against an Andorran Bank Under Section 311 of the USA PATRIOT Act https://www.sullcrom.com/recent-developments-in-bsaaml-and-sanctions-new-sanctions Wed, 18 Mar 2015 04:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsaaml-and-sanctions-new-sanctions Dob Korb, Andy Mason, Eric Wang and Jim Gadwood&nbsp;Author &quot;BMC Software May Be Good News for Taxpayers&quot; in <em>Law360</em> https://www.sullcrom.com/publications-gadwood-co-authors-article-bmc-software-law360-2015 Sun, 15 Mar 2015 04:00:00 GMT https://www.sullcrom.com/publications-gadwood-co-authors-article-bmc-software-law360-2015 <strong>DOL Issues Final Rule on SOX Whistleblower Procedures:</strong> U.S. Department of Labor&rsquo;s Final Rule Maintains Oral Complaint and Economic Restatement Provisions Despite Critical Comments https://www.sullcrom.com/dol-issues-final-rule-on-sox-whistleblower-procedures Thu, 12 Mar 2015 04:00:00 GMT https://www.sullcrom.com/dol-issues-final-rule-on-sox-whistleblower-procedures Tracy Richelle High and Christina Andersen Co-author Paper for Workshop on Employment Law For Federal Judges https://www.sullcrom.com/publications-high-andersen-co-author-paper-workshop-employment-law-federal-judges-2015 Thu, 12 Mar 2015 04:00:00 GMT https://www.sullcrom.com/publications-high-andersen-co-author-paper-workshop-employment-law-federal-judges-2015 <em><strong>Perez </strong></em><strong>v.</strong><em><strong> Mortgage Bankers Association</strong></em>: Supreme Court Holds that Agencies Can Amend or Repeal Interpretive Rules Without Notice-and-Comment Procedures https://www.sullcrom.com/perez-v-mortgage-bankers-association-supreme-court-holds-that-agencies-can-amend-or-repeal-interpretive-rules-without-notice-and-comment-procedures Tue, 10 Mar 2015 04:00:00 GMT https://www.sullcrom.com/perez-v-mortgage-bankers-association-supreme-court-holds-that-agencies-can-amend-or-repeal-interpretive-rules-without-notice-and-comment-procedures <strong>The Evolving Landscape of Shareholder Activism</strong>: Key Developments and Potential Actions https://www.sullcrom.com/the-evolving-landscape-of-shareholder-activism-key-developments-and-potential-actions Tue, 10 Mar 2015 04:00:00 GMT https://www.sullcrom.com/the-evolving-landscape-of-shareholder-activism-key-developments-and-potential-actions Matthew Friestedt and Melissa Sawyer&nbsp;Explore Management Changes in the Face of Shareholder Activism for <em>Harvard Business Law Review Online</em> https://www.sullcrom.com/publications-sawyer-friestedt-explore-shareholder-activism-harvard-business-law-review-online-2015 Tue, 10 Mar 2015 04:00:00 GMT https://www.sullcrom.com/publications-sawyer-friestedt-explore-shareholder-activism-harvard-business-law-review-online-2015 <strong>French Tax Law&mdash;Supreme Court Decision on Foreign Tax Credits:</strong> The French Supreme Court (<em>Conseil d&rsquo;Etat</em>) Ruled That the France-China Tax Treaty Should Be Construed as Including a Tax Sparing Credit Provision, Under Which French Taxpayers Are Entitled to Foreign Tax Credits Even in The Absence of Any Withholding Tax in China https://www.sullcrom.com/french-tax-lawandmdashsupreme-court-decision-on-foreign-tax-credits Fri, 06 Mar 2015 05:00:00 GMT https://www.sullcrom.com/french-tax-lawandmdashsupreme-court-decision-on-foreign-tax-credits Brent McIntosh Authors <em>Law.com</em> Column on Supreme Court&rsquo;s <em>Yates</em> v. <em>United States</em> Ruling https://www.sullcrom.com/publications-mcintosh-authors-lawcom-column-supreme-court-yates-v-united-states-ruling-2015 Wed, 04 Mar 2015 05:00:00 GMT https://www.sullcrom.com/publications-mcintosh-authors-lawcom-column-supreme-court-yates-v-united-states-ruling-2015 <strong>German Merger Control</strong>: German Federal Cartel Office Provides Detailed Guidance on its Analysis of Residential Real Estate Transactions https://www.sullcrom.com/german-merger-control-german-federal-cartel-office-provides-detailed-guidance-on-its-analysis-of-residential-real-estate-transactions Tue, 03 Mar 2015 05:00:00 GMT https://www.sullcrom.com/german-merger-control-german-federal-cartel-office-provides-detailed-guidance-on-its-analysis-of-residential-real-estate-transactions Karen Seymour and Andrew Gilman Update U.S. Corporate Crime, Fraud and Investigations <em>Q&amp;A for Practical Law&rsquo;s Multi-Jurisdictional Guide</em> https://www.sullcrom.com/publications-seymour-gilman-update-us-corporate-crime-fraud-investigations-qanda-practical-laws-multi-jurisdictional-guide-2015 Mon, 02 Mar 2015 05:00:00 GMT https://www.sullcrom.com/publications-seymour-gilman-update-us-corporate-crime-fraud-investigations-qanda-practical-laws-multi-jurisdictional-guide-2015 <strong>Volcker Rule</strong>: Agencies Release New Volcker Rule FAQ with Critical Guidance for Foreign Banking Entities and Fund Sponsors; Clarify That U.S. Marketing Restriction Under &ldquo;SOTUS&rdquo; Covered Fund Exemption Does Not Apply to Third Parties https://www.sullcrom.com/volcker-rule-agencies-release-new-volcker-rule-faq-with-critical-guidance-for-foreign-banking-entities-and-fund-sponsors Fri, 27 Feb 2015 05:00:00 GMT https://www.sullcrom.com/volcker-rule-agencies-release-new-volcker-rule-faq-with-critical-guidance-for-foreign-banking-entities-and-fund-sponsors <strong>New York Court of Appeals Clarifies Scope of Protection for Attorney Statements Made Prior to Start of Lawsuit&nbsp;&ndash; </strong><em>Front</em> v. <em>Khalil</em>:&nbsp; New York&rsquo;s Highest Court Holds That Pre-Litigation Statements Made by Attorneys Cannot be the Subject of Defamation Claims Unless the Statements Were &ldquo;Not Pertinent to a Good-Faith Anticipated Litigation&rdquo; https://www.sullcrom.com/new-york-court-of-appeals-clarifies-scope-of-protection-for-attorney-statements-made-prior-to-start-of-lawsuit Thu, 26 Feb 2015 05:00:00 GMT https://www.sullcrom.com/new-york-court-of-appeals-clarifies-scope-of-protection-for-attorney-statements-made-prior-to-start-of-lawsuit <strong>Foreign Corrupt Practices Act Alert</strong>: Goodyear Agrees to Pay More Than $16 Million to Settle SEC Charges of FCPA Violations Relating to Bribes Paid in Kenya and Angola https://www.sullcrom.com/foreign-corrupt-practices-act-alert Tue, 24 Feb 2015 05:00:00 GMT https://www.sullcrom.com/foreign-corrupt-practices-act-alert <strong><em>Huff Fund Investment Partnership</em></strong> <strong>v.</strong> <em><strong>CKx, Inc.</strong></em><strong>:</strong> Delaware Supreme Court Affirms Chancery Court&rsquo;s Appraisal Decision that Merger Price Was the Best Indicator of Fair Value and Statutory Interest Could Not be Tolled with a Proffer of Consideration https://www.sullcrom.com/huff-fund-investment-partnership-v-ckx-inc Wed, 18 Feb 2015 05:00:00 GMT https://www.sullcrom.com/huff-fund-investment-partnership-v-ckx-inc <strong>President Obama&rsquo;s Fiscal Year 2016 Revenue Proposals</strong>: Proposals Relating to Domestic Business Taxation https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-domestic-business-taxation Wed, 18 Feb 2015 05:00:00 GMT https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-domestic-business-taxation <strong>President Obama&#39;s Fiscal Year 2016 Revenue Proposals:</strong> Proposals Relating to International Taxation https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-international-taxation Tue, 17 Feb 2015 05:00:00 GMT https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-international-taxation Alex Willscher Authors Article on Judicial Supervision for <em>Financier Worldwide</em> https://www.sullcrom.com/publications-willscher-authors-article-judicial-supervision-financier-worldwide-2015 Tue, 17 Feb 2015 05:00:00 GMT https://www.sullcrom.com/publications-willscher-authors-article-judicial-supervision-financier-worldwide-2015 <strong>Considerations in Adopting Proxy Access Bylaws &ndash; Update:</strong> Including List of Considerations, Summary of Precedents and Sample Bylaw https://www.sullcrom.com/considerations-in-adopting-proxy-access-bylaws-update-including-list-of-considerations-summary-of-precedents-and-sample-bylaw Fri, 13 Feb 2015 05:00:00 GMT https://www.sullcrom.com/considerations-in-adopting-proxy-access-bylaws-update-including-list-of-considerations-summary-of-precedents-and-sample-bylaw <strong>Cybersecurity</strong>: President Signs New Executive Order Establishing a Framework for Public-Private Cybersecurity Collaboration https://www.sullcrom.com/cybersecurity-president-signs-new-executive-order-establishing-a-framework-for-public-private-cybersecurity-collaboration Fri, 13 Feb 2015 05:00:00 GMT https://www.sullcrom.com/cybersecurity-president-signs-new-executive-order-establishing-a-framework-for-public-private-cybersecurity-collaboration <strong>Recent Developments in BSA/AML</strong>: SEC&rsquo;s Waiver of Rule 506(d) Disqualification for Oppenheimer &amp; Co. Sparks Dissent Among SEC Commissioners https://www.sullcrom.com/recent-developments-in-bsaaml-secs-waiver-of-rule-506d-disqualification-for-oppenheimer-and-co-sparks-dissent-among-sec-commissioners Thu, 12 Feb 2015 05:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsaaml-secs-waiver-of-rule-506d-disqualification-for-oppenheimer-and-co-sparks-dissent-among-sec-commissioners <strong>Considerations on the Use of Electronic Board Portals</strong>: Portals Can Provide Increased Efficiency and Security, but Companies Should Be Mindful of Potential Practical and Legal Risks https://www.sullcrom.com/considerations-on-the-use-of-electronic-board-portals Wed, 11 Feb 2015 05:00:00 GMT https://www.sullcrom.com/considerations-on-the-use-of-electronic-board-portals <strong>President Obama&rsquo;s Fiscal Year 2016 Revenue Proposals</strong>: Proposals Relating to Individual, Estate and Gift and Retirement Plan Taxation https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-individual-estate-and-gift-and-retirement-plan-taxation Wed, 11 Feb 2015 05:00:00 GMT https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-individual-estate-and-gift-and-retirement-plan-taxation <strong>SEC Proposes Disclosure Rules on Hedging Policies:</strong> Will Not Affect 2015 Proxy Season; Requires Description of Hedging Policies, Not Specific Transactions https://www.sullcrom.com/sec-proposes-disclosure-rules-on-hedging-policies-will-not-affect-2015-proxy-season-requires-description-of-hedging-policies Tue, 10 Feb 2015 05:00:00 GMT https://www.sullcrom.com/sec-proposes-disclosure-rules-on-hedging-policies-will-not-affect-2015-proxy-season-requires-description-of-hedging-policies Brian Frawley, William Monahan and David Rein Co-author Article for <em>M&amp;A Lawyer</em> https://www.sullcrom.com/publications-frawley-monahan-rein-co-author-article-manda-lawyer-2015 Mon, 09 Feb 2015 05:00:00 GMT https://www.sullcrom.com/publications-frawley-monahan-rein-co-author-article-manda-lawyer-2015 <strong>Judicial Review of Deferred Prosecution Agreements:</strong> <em>United States</em> v. <em>Fokker Services B.V.</em>&mdash;District Court Rejects as &ldquo;Grossly Disproportionate&rdquo; a Deferred Prosecution Agreement in U.S. Economic Sanctions Case https://www.sullcrom.com/judicial-review-of-deferred-prosecution-agreements-united-states-v-fokker-services-bv Fri, 06 Feb 2015 05:00:00 GMT https://www.sullcrom.com/judicial-review-of-deferred-prosecution-agreements-united-states-v-fokker-services-bv <strong>OCIE Risk Alert on Cybersecurity</strong>: SEC&rsquo;s Office of Compliance Inspections and Examinations Announces Findings from its Cybersecurity Examination Initiative https://www.sullcrom.com/ocie-risk-alert-on-cybersecurity Thu, 05 Feb 2015 05:00:00 GMT https://www.sullcrom.com/ocie-risk-alert-on-cybersecurity <strong>President Obama&rsquo;s Fiscal Year 2016 Revenue Proposals</strong>: Proposals Relating to Taxation of Offshore Profits of U.S. Corporations https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-taxation-of-offshore-profits-of-us-corporations Mon, 02 Feb 2015 05:00:00 GMT https://www.sullcrom.com/president-obamas-fiscal-year-2016-revenue-proposals-proposals-relating-to-taxation-of-offshore-profits-of-us-corporations <strong>Recent Developments in BSA/AML</strong>: FDIC Weighs In on &ldquo;De-Risking;&rdquo; FinCEN and SEC Bring Actions Against Oppenheimer &amp; Co. for BSA/AML Violations https://www.sullcrom.com/recent-developments-in-bsa-aml-fdic-weighs-in-on-de-risking-fincen-and-sec-bring-actions-against-oppenheimer-and-co-for-bsaaml-violations Mon, 02 Feb 2015 05:00:00 GMT https://www.sullcrom.com/recent-developments-in-bsa-aml-fdic-weighs-in-on-de-risking-fincen-and-sec-bring-actions-against-oppenheimer-and-co-for-bsaaml-violations Fran&ccedil;ois Barri&egrave;re Authors Article for <em>Bulletin Joly Bourse</em> https://www.sullcrom.com/publications-barriere-authors-article-bulletin-joly-bourse-2015 Mon, 02 Feb 2015 05:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-bulletin-joly-bourse-2015 Frank Aquila&#39;s Inaugural Column Appears in <em>Practical Law The Journal</em> https://www.sullcrom.com/publications-aquila-inaugural-column-appears-practical-law-journal-2015 Mon, 02 Feb 2015 05:00:00 GMT https://www.sullcrom.com/publications-aquila-inaugural-column-appears-practical-law-journal-2015 Tracy Richelle High and Christina Andersen Write Paper on Informal Discovery for New York State Bar https://www.sullcrom.com/publications-high-andersen-write-paper-informal-discovery-new-york-state-bar-2015 Fri, 30 Jan 2015 05:00:00 GMT https://www.sullcrom.com/publications-high-andersen-write-paper-informal-discovery-new-york-state-bar-2015 <strong>2014 Year-End Review of U.S. BSA/AML and Sanctions Developments and Their Importance to Financial Institutions</strong>: BSA/AML and Sanctions Compliance Continued to Be a Focus of Boards of Directors and Management of Financial Institutions as 2014 was Marked by Record-Setting Fines and Precedent-Setting Criminal Prosecutions and Enforcement Actions for Violations of BSA/AML and Sanctions Laws https://www.sullcrom.com/2014-year-end-review-of-us-bsa-aml-and-sanctions-developments-and-their-importance-to-financial-institutions Thu, 29 Jan 2015 05:00:00 GMT https://www.sullcrom.com/2014-year-end-review-of-us-bsa-aml-and-sanctions-developments-and-their-importance-to-financial-institutions <strong>Foreign Fund Was Engaged in a Trade or Business in the United States as a Result of Lending and Underwriting Activities</strong>: IRS Releases Chief Counsel Advice Memorandum 201501013, Treating a Foreign Fund with No Employees as Engaged in a Trade or Business in the United States Through the Lending and Underwriting Activities of the Fund&rsquo;s Manager, and Clarifying Trading Safe Harbors https://www.sullcrom.com/foreign-fund-was-engaged-in-a-trade-or-business-in-the-united-states-as-a-result-of-lending-and-underwriting-activities Mon, 26 Jan 2015 05:00:00 GMT https://www.sullcrom.com/foreign-fund-was-engaged-in-a-trade-or-business-in-the-united-states-as-a-result-of-lending-and-underwriting-activities <strong>French Tax Law: Landmark Court Decision Concerning the Non-Cooperative States Regime</strong>: The French Constitutional Court Has Ruled That the Non-Cooperative States Regime Must Include an Exemption for Non-Abusive Transactions https://www.sullcrom.com/french-tax-law-landmark-court-decision-concerning-the-non-cooperative-states-regime Mon, 26 Jan 2015 05:00:00 GMT https://www.sullcrom.com/french-tax-law-landmark-court-decision-concerning-the-non-cooperative-states-regime <strong>U.S. Economic Sanctions:</strong> United States Eases Elements of Cuban Embargo; New Regulations Issued by U.S. Treasury and Commerce Departments Implement Cuban Policy Changes Announced in December https://www.sullcrom.com/us-economic-sanctions-united-states-eases-elements-of-cuban-embargo-new-regulations-issued-by-us-treasury Mon, 26 Jan 2015 05:00:00 GMT https://www.sullcrom.com/us-economic-sanctions-united-states-eases-elements-of-cuban-embargo-new-regulations-issued-by-us-treasury Mark Welshimer and Andy Gladin Co-author Chapter in <em>Regulation of Foreign Banks &amp; Affiliates in the United States</em> https://www.sullcrom.com/publications-welshimer-gladin-co-author-chapter-regulation-foreign-banks-affiliates-united-states-2015 Mon, 26 Jan 2015 05:00:00 GMT https://www.sullcrom.com/publications-welshimer-gladin-co-author-chapter-regulation-foreign-banks-affiliates-united-states-2015 <strong>French Law &ndash; Treatment of Share Plans:</strong> The Macron Draft Bill Would, If Enacted, Improve Significantly the French Tax and Legal Treatment of Awards Under Qualifying Share Plans, Which Would Become Very Attractive Compared to Cash Bonuses or Stock Option Plans https://www.sullcrom.com/french-law-treatment-of-share-plans-the-macron-draft-bill Wed, 21 Jan 2015 05:00:00 GMT https://www.sullcrom.com/french-law-treatment-of-share-plans-the-macron-draft-bill <strong>Patent Law&mdash;Appellate Review of Claim Construction</strong>: Supreme Court Holds That Federal Circuit Must Review Factual Findings on Claim Construction for Clear Error, Not <em>De Novo</em> https://www.sullcrom.com/patent-law-appellate-review-of-claim-construction Wed, 21 Jan 2015 05:00:00 GMT https://www.sullcrom.com/patent-law-appellate-review-of-claim-construction <strong>Hart-Scott-Rodino Act</strong>: HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds Tue, 20 Jan 2015 05:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-hsr-act-revised-jurisdictional-thresholds <strong>SEC Staff Suspends No-Action Relief on Conflicting Shareholder Proposals &ndash; Suspension Effective this Proxy Season</strong>: SEC Chair White Directs Staff to Review the Exclusion of Conflicting Shareholder Proposals in Light of Concerns Over Proper Scope and Application; Whole Foods Proxy Access Determination Reversed https://www.sullcrom.com/sec-staff-suspends-no-action-relief-on-conflicting-shareholder-proposals--suspension-effective-this-proxy-season Fri, 16 Jan 2015 05:00:00 GMT https://www.sullcrom.com/sec-staff-suspends-no-action-relief-on-conflicting-shareholder-proposals--suspension-effective-this-proxy-season <strong>Brokered Deposit Guidance:</strong> FDIC Issues Frequently Asked Questions on Identifying, Accepting, and Reporting Brokered Deposits https://www.sullcrom.com/brokered-deposit-guidance-fdic-issues-frequently-asked-questions-on-identifying-accepting-and-reporting-brokered-deposits Wed, 14 Jan 2015 05:00:00 GMT https://www.sullcrom.com/brokered-deposit-guidance-fdic-issues-frequently-asked-questions-on-identifying-accepting-and-reporting-brokered-deposits <strong>CFTC Staff Guidance on Chief Compliance Officer Annual Reports</strong>: CFTC Staff Issues Advisory on Annual Reports by Chief Compliance Officers of Swap Dealers, Major Swap Participants and Futures Commission Merchants https://www.sullcrom.com/cftc-staff-guidance-on-chief-compliance-officer-annual-reports Mon, 12 Jan 2015 05:00:00 GMT https://www.sullcrom.com/cftc-staff-guidance-on-chief-compliance-officer-annual-reports Olivier de Vilmorin and Arnaud Berdou Co-author Article on English Language Use in IPO Prospectuses https://www.sullcrom.com/publications-de-vilmorin-berdou-co-author-article-english-language-use-ipo-prospectuses-2015 Mon, 12 Jan 2015 05:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-berdou-co-author-article-english-language-use-ipo-prospectuses-2015 <strong>Regulation SCI: Final Rules Relating to the Technology Infrastructure of U.S. Securities Markets</strong>: New, Mandatory Regulatory Framework for the Technological Systems of Exchanges, Certain Alternative Trading Systems, Plan Processors and Exempt Clearing Agencies https://www.sullcrom.com/regulation-sci-final-rules-relating-to-the-technology-infrastructure-of-us-securities-markets Fri, 09 Jan 2015 05:00:00 GMT https://www.sullcrom.com/regulation-sci-final-rules-relating-to-the-technology-infrastructure-of-us-securities-markets <strong>New York Wage Theft Prevention Act: </strong>New Amendments to the New York Wage Theft Prevention Act Relieve Employers of the Requirement to Provide Annual Wage Notices to Employees but Increase Penalties for Noncompliance https://www.sullcrom.com/new-york-wage-theft-prevention-act-new-amendments-to-the-new-york-wage-theft-prevention-act Tue, 06 Jan 2015 05:00:00 GMT https://www.sullcrom.com/new-york-wage-theft-prevention-act-new-amendments-to-the-new-york-wage-theft-prevention-act <strong>U.S. Economic Sanctions - Recent Developments</strong>: President Prohibits Trade with and New Investment in the Crimea Region of Ukraine and Announces Changes to the Cuba Embargo; Congress Passes New Laws Authorizing New Ukraine-Related Sanctions and Targeted Sanctions Against Venezuelan Government Officials https://www.sullcrom.com/us-economic-sanctions-recent-developments Wed, 24 Dec 2014 05:00:00 GMT https://www.sullcrom.com/us-economic-sanctions-recent-developments <strong>JOBS Act &ndash; Increased Thresholds for Exchange Act Registration</strong>: SEC Proposes Rule Amendments to Implement JOBS Act Provisions That Increased Thresholds for Registration and Reporting Obligations https://www.sullcrom.com/jobs-act-increased-thresholds-for-exchange-act-registration Tue, 23 Dec 2014 05:00:00 GMT https://www.sullcrom.com/jobs-act-increased-thresholds-for-exchange-act-registration Emma Hardwick and Michael McGowan Author Article for <em>British Tax Review </em>on the Impact of E.U. Law on Tax Groups or Fiscal Unities https://www.sullcrom.com/publications-hardwick-mcgowan-author-article-british-tax-review-impact-eu-law-tax-groups-fiscal-unities-2014 Mon, 22 Dec 2014 05:00:00 GMT https://www.sullcrom.com/publications-hardwick-mcgowan-author-article-british-tax-review-impact-eu-law-tax-groups-fiscal-unities-2014 <strong>Volcker Rule</strong>: Federal Reserve Extends Conformance Period Through July 21, 2016 for Investments in and Relationships with Legacy Covered Funds; Intends to Grant Additional Extension Through July 21, 2017 https://www.sullcrom.com/volcker-rule-12-18-14 Thu, 18 Dec 2014 05:00:00 GMT https://www.sullcrom.com/volcker-rule-12-18-14 Sam Woodall Discusses Financial Services Legislation in 114th Congress https://www.sullcrom.com/publication-sam-woodall-discusses-financial-services-legislation-in-114th-congress Tue, 16 Dec 2014 05:00:00 GMT https://www.sullcrom.com/publication-sam-woodall-discusses-financial-services-legislation-in-114th-congress <strong>Bank Capital Requirements</strong>: Federal Reserve Board Proposes Rule Establishing Common Equity Surcharge on U.S. Global Systemically Important Banks https://www.sullcrom.com/bank-capital-requirements-federal-reserve-board-proposes-rule-establishing-common-equity-surcharge-on-us-global-systemically-important-banks Sun, 14 Dec 2014 05:00:00 GMT https://www.sullcrom.com/bank-capital-requirements-federal-reserve-board-proposes-rule-establishing-common-equity-surcharge-on-us-global-systemically-important-banks <strong>Scope of Criminal Insider Trading Liability for Remote Tippees</strong> &ndash; <em>United States</em> v. <em>Newman</em>:&nbsp; Second Circuit Reverses Insider Trading Convictions; Requires That Tippee Know of Benefit Received by Insider; Strengthens Evidentiary Showing Required To Prove Benefit https://www.sullcrom.com/scope-of-criminal-insider-trading-liability-for-remote-tippees Thu, 11 Dec 2014 05:00:00 GMT https://www.sullcrom.com/scope-of-criminal-insider-trading-liability-for-remote-tippees <strong><em>Ambac Assurance Corp.</em> v. <em>Countrywide Home Loans, Inc.</em>:</strong>&nbsp; New York Appellate Court Applies Common-Interest Privilege to Merger Parties&rsquo; Pre-Closing Communications; First Judicial Department Breaks With Other New York Courts and Applies Common-Interest Privilege to Communications not Related to Litigation https://www.sullcrom.com/ambac-assurance-corp-v-countrywide-home-loans-inc-new-york-appellate-court-applies-common-interest-privilege-to-merger-parties Wed, 10 Dec 2014 05:00:00 GMT https://www.sullcrom.com/ambac-assurance-corp-v-countrywide-home-loans-inc-new-york-appellate-court-applies-common-interest-privilege-to-merger-parties <strong>Credit Risk Retention</strong>: Six Federal Agencies Adopt Final Joint Rule on Credit Risk Retention https://www.sullcrom.com/credit-risk-retention Mon, 08 Dec 2014 05:00:00 GMT https://www.sullcrom.com/credit-risk-retention Frank Aquila and Melissa Sawyer Review 2014 M&amp;A Activity for <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/publications-aquila-sawyer-review-manda-activity-manda-lawyer-2014 Mon, 08 Dec 2014 05:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-review-manda-activity-manda-lawyer-2014 Brent McIntosh Authors Article in <em>The Review of Securities &amp; Commodities Regulation </em>on Judicial Review of SEC Consent https://www.sullcrom.com/publications-mcintosh-authors-article-review-securities-commodities-regulation-judicial-review-sec-consent-2014 Wed, 03 Dec 2014 05:00:00 GMT https://www.sullcrom.com/publications-mcintosh-authors-article-review-securities-commodities-regulation-judicial-review-sec-consent-2014 <strong>EU State Aid and Tax Law:</strong> European Court finds that Spanish tax rules were not unlawful state aid because they did not give a &ldquo;selective advantage&rdquo; https://www.sullcrom.com/eu-state-aid-and-tax-law-european-court-finds-that-spanish-tax-rules-were-not-unlawful-state-aid-because-they-did-not-give-a-selective-advantage Tue, 02 Dec 2014 05:00:00 GMT https://www.sullcrom.com/eu-state-aid-and-tax-law-european-court-finds-that-spanish-tax-rules-were-not-unlawful-state-aid-because-they-did-not-give-a-selective-advantage Fran&ccedil;ois Barri&egrave;re Authors Article for <em>Bulletin Joly Bourse</em> https://www.sullcrom.com/publications-barriere-authors-article-bulletin-joly-bourse-2014 Mon, 01 Dec 2014 05:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-bulletin-joly-bourse-2014 <strong>Deposit Insurance Assessment System</strong>: The FDIC Issues a Final Rule Regarding Changes to the Ratios and Ratio Thresholds to Align the Deposit Insurance Assessment System With U.S. Basel III Capital Rules https://www.sullcrom.com/deposit-insurance-assessment-system-november-24-2014 Mon, 24 Nov 2014 05:00:00 GMT https://www.sullcrom.com/deposit-insurance-assessment-system-november-24-2014 <strong><em>Lee</em> v. <em>Pincus</em></strong>: Delaware Chancery Court Declines to Dismiss Fiduciary Duty Claims Against Board for Post-IPO Waiver of Lock-Up Restrictions But Dismisses Aiding and Abetting Claims Against Underwriters for Consenting to the Waiver https://www.sullcrom.com/lee-v-pincus-11-17-14 Mon, 17 Nov 2014 05:00:00 GMT https://www.sullcrom.com/lee-v-pincus-11-17-14 Brian Hamilton Authors Article on Joint Ventures for <em>Bloomberg BNA</em> https://www.sullcrom.com/publication-brian-hamilton-authors-article-on-joint-ventures-for-bloomberg-bna Mon, 17 Nov 2014 05:00:00 GMT https://www.sullcrom.com/publication-brian-hamilton-authors-article-on-joint-ventures-for-bloomberg-bna <strong><em>Whitman </em>v. <em>United States</em>:&nbsp; U.S. Supreme Court Considers Deference to Agencies&rsquo; Interpretations of Criminal Statutes</strong>; Two Justices Suggest That Agencies&rsquo; Interpretations Should Not Be Entitled To Deference When Considering Statutes With Criminal Penalties https://www.sullcrom.com/whitman-v-united-states-us-supreme-court-considers-deference-to-agencies-interpretations-of-criminal-statutes Thu, 13 Nov 2014 05:00:00 GMT https://www.sullcrom.com/whitman-v-united-states-us-supreme-court-considers-deference-to-agencies-interpretations-of-criminal-statutes <strong>Concentration Limits on Large Financial Companies</strong>: Federal Reserve Approves Final Rule Implementing Dodd-Frank&rsquo;s Financial Sector Concentration Limit https://www.sullcrom.com/concentration-limits-on-large-financial-companies Wed, 12 Nov 2014 05:00:00 GMT https://www.sullcrom.com/concentration-limits-on-large-financial-companies Krishna Veeraraghavan and Scott Crofton Co-author Article for <em>Deal Lawyers</em> https://www.sullcrom.com/publications-veeraraghavan-crofton-co-author-article-deal-lawyers-2014 Mon, 10 Nov 2014 05:00:00 GMT https://www.sullcrom.com/publications-veeraraghavan-crofton-co-author-article-deal-lawyers-2014 <strong>2015 Proxy Season Developments:</strong> NYC Pension Funds Launch Broad Proxy Access Initiative, Filing Proposals at 75 Public Companies; ISS and Glass Lewis Release 2015 Voting Policies; ISS Codifies Approach on Bylaw Amendments and Adopts Previously Proposed Changes on Independent Chair Proposals and Equity Plans https://www.sullcrom.com/2015-proxy-season-developments Fri, 07 Nov 2014 05:00:00 GMT https://www.sullcrom.com/2015-proxy-season-developments <strong>Basel III Liquidity Framework:</strong> Basel Committee Publishes Final Document on Net Stable Funding Ratio https://www.sullcrom.com/basel-iii-liquidity-framework-basel-committee-publishes-final-document-on-net-stable-funding-ratio Fri, 07 Nov 2014 05:00:00 GMT https://www.sullcrom.com/basel-iii-liquidity-framework-basel-committee-publishes-final-document-on-net-stable-funding-ratio <strong>ISS Releases QuickScore 3.0 Details:</strong> New Governance Factors Consistent with Last Week&rsquo;s Preview; Data Verification Period From Monday Through November 14 https://www.sullcrom.com/iss-releases-quickscore-3-0 Thu, 30 Oct 2014 04:00:00 GMT https://www.sullcrom.com/iss-releases-quickscore-3-0 <strong>Bank Capital Plans and Stress Tests</strong>: Federal Reserve Issues Instructions and Guidance for the 2015 Comprehensive Capital Analysis and Review Program https://www.sullcrom.com/bank-capital-plans-and-stress-tests-10-29-2014 Wed, 29 Oct 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-10-29-2014 <strong>IRS Issues Audit Directive on Worthless Debt Deductions for Banks and Bank Affiliates:</strong> LBI Directs Its Auditors Not to Challenge Certain Worthless Debt Deductions https://www.sullcrom.com/irs-issues-audit-directive-on-worthless-debt-deductions-for-banks-and-bank-affiliates Wed, 29 Oct 2014 04:00:00 GMT https://www.sullcrom.com/irs-issues-audit-directive-on-worthless-debt-deductions-for-banks-and-bank-affiliates <em><strong>In re KKR Financial Holdings LLC Shareholder Litigation</strong></em>: Delaware Chancery Court Rejects Claim that Manager Is a Controlling Stockholder; Applies Business Judgment Review to Merger Approved by Independent Board and Fully Informed Stockholders https://www.sullcrom.com/in-re-kkr-financial-holdings-llc-shareholder-litigation Mon, 27 Oct 2014 04:00:00 GMT https://www.sullcrom.com/in-re-kkr-financial-holdings-llc-shareholder-litigation <strong><em>Pontiac General Employees Retirement System </em>v.<em> Healthways, Inc</em></strong>.: Delaware Chancery Court Declines to Dismiss Fiduciary Duty Claims Against Directors and Aiding and Abetting Claims Against Lender in Connection with Dead Hand Change of Control Provision in Credit Agreement https://www.sullcrom.com/pontiac-general-employees-retirement-system-v-healthways-inc Mon, 27 Oct 2014 04:00:00 GMT https://www.sullcrom.com/pontiac-general-employees-retirement-system-v-healthways-inc <strong>ISS to Introduce QuickScore 3.0 on Friday:</strong> New Governance Factors Previewed; Details to be Published on October 31; Data Verification Period to Follow Through November 14 https://www.sullcrom.com/iss-to-introduce-quickscore-3-0-on-friday Mon, 27 Oct 2014 04:00:00 GMT https://www.sullcrom.com/iss-to-introduce-quickscore-3-0-on-friday <strong>Bank Capital Plans and Stress Tests:</strong> Federal Reserve Approves Final Rule Amending Certain Aspects of Existing Capital Plan and Stress Test Rules https://www.sullcrom.com/bank-capital-plans-and-stress-tests10-24-14 Fri, 24 Oct 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests10-24-14 <strong>New York&rsquo;s Highest Court Endorses Application of &ldquo;Separate Entity Rule&rdquo; to International Banks:</strong> Landmark Ruling by Court of Appeals Confirms that Service of Asset Freeze Order on New York Branch of International Bank Does Not Reach Overseas Branches https://www.sullcrom.com/new-yorks-highest-court-endorses-application-of-separate-entity-rule-to-international-banks Thu, 23 Oct 2014 04:00:00 GMT https://www.sullcrom.com/new-yorks-highest-court-endorses-application-of-separate-entity-rule-to-international-banks Michael Escue Authors Article on Bank Standards Guidelines for <em>New York Law Journal</em> https://www.sullcrom.com/publications-escue-authors-article-bank-standards-guidelines-new-york-law-journal-2014 Wed, 22 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-escue-authors-article-bank-standards-guidelines-new-york-law-journal-2014 Fran&ccedil;ois Barri&egrave;re Authors Article for <em>Revue trimestrielle de droit financier</em> https://www.sullcrom.com/publications-barriere-authors-article-revue-trimestrielle-droit-financier-2014 Mon, 20 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-revue-trimestrielle-droit-financier-2014 Frank Aquila and Melissa Sawyer Write on Top Issues for Non-U.S. Buyers Contemplating Acquisitions in the U.S. https://www.sullcrom.com/publications-aquila-sawyer-top-issues-for-non-us-buyers-contemplating-acquisitions-us-2014 Mon, 20 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-top-issues-for-non-us-buyers-contemplating-acquisitions-us-2014 <strong><em>In re Rural/Metro Corp. Stockholders Litigation</em></strong>: Delaware Chancery Court Holds Financial Advisor Liable for 83% of Damages to Stockholders in Connection with Aiding and Abetting Breaches of Fiduciary Duty by Board of Directors https://www.sullcrom.com/in-re-ruralmetro-corp-stockholders-litigation Fri, 17 Oct 2014 04:00:00 GMT https://www.sullcrom.com/in-re-ruralmetro-corp-stockholders-litigation <strong>ISS Proposes 2015 Policy Updates:</strong> No Proposal on Unilateral Bylaw Amendments; U.S. Policy Changes Would Introduce Uncertainty for Independent Chair Shareholder Proposals and Implement a Scorecard for Equity Plan Proposals https://www.sullcrom.com/iss-proposes-2015-policy-updates Thu, 16 Oct 2014 04:00:00 GMT https://www.sullcrom.com/iss-proposes-2015-policy-updates Bill Monahan and Adam Magid Co-author Article on Shareholder Derivative Litigation for <em>Practical Law</em> https://www.sullcrom.com/publications-monahan-magid-co-author-article-shareholder-derivative-litigation-practical-law-2014 Thu, 16 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-monahan-magid-co-author-article-shareholder-derivative-litigation-practical-law-2014 Frank Aquila and Melissa Sawyer Co-author Article in <em>The Review of Securities &amp; Commodities Regulation </em>on Uses and Limitations of Poison Pills https://www.sullcrom.com/publications-aquila-sawyer-co-author-article-review-of-securities-and-commodities-regulation-uses-limitations-poison-pills-2014 Wed, 15 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-co-author-article-review-of-securities-and-commodities-regulation-uses-limitations-poison-pills-2014 John Hardiman, Brian Frawley, Nic Bourtin and Bill Monahan Co-author Corporate Governance Article for <em>Insights</em> https://www.sullcrom.com/publication-hardiman-frawley-bourtin-monahan-co-author-corporate-governance-article-insights-2014 Tue, 14 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publication-hardiman-frawley-bourtin-monahan-co-author-corporate-governance-article-insights-2014 <strong>VAT Groups</strong>: Potential VAT Costs for Financial Groups as ECJ Recognises Intra-Entity Supplies between US Head Office and VAT-Grouped Branch https://www.sullcrom.com/vat-groups-potential-vat-costs-for-financial-groups-as-ecj-recognises-intra-entity-supplies-between-us-head-office-and-vat-grouped-branch Fri, 10 Oct 2014 04:00:00 GMT https://www.sullcrom.com/vat-groups-potential-vat-costs-for-financial-groups-as-ecj-recognises-intra-entity-supplies-between-us-head-office-and-vat-grouped-branch Olivier de Vilmorin, Fran&ccedil;ois Barri&egrave;re and Arnaud Berdou Write Articles for <em>Bulletin Joly Bourse</em> https://www.sullcrom.com/publications-de-vilmorin-barriere-berdou-articles-bulletin-joly-bourse-2014 Mon, 06 Oct 2014 04:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-barriere-berdou-articles-bulletin-joly-bourse-2014 <strong>Federal Insurance Office Report</strong>: The Federal Insurance Office Releases 2014 Annual Report on the Insurance Industry https://www.sullcrom.com/federal-insurance-office-report-the-federal-insurance-office-releases-2014-annual-report-on-the-insurance-industry Fri, 03 Oct 2014 04:00:00 GMT https://www.sullcrom.com/federal-insurance-office-report-the-federal-insurance-office-releases-2014-annual-report-on-the-insurance-industry <strong>Cross-Border Recognition of Resolution Actions:</strong> Financial Stability Board&rsquo;s Consultative Document Regarding Cross-Border Recognition of Resolution Actions Represents an Important Step Towards Removal of Impediments to Resolution https://www.sullcrom.com/cross-border-recognition-of-resolution-actions Thu, 02 Oct 2014 04:00:00 GMT https://www.sullcrom.com/cross-border-recognition-of-resolution-actions <strong>CFTC Proposed Margin Requirements for Uncleared Swaps Under Dodd-Frank:</strong> The CFTC Reproposes Rules for Minimum Margin Requirements for Swap Dealers and Major Swap Participants, Largely Aligned with Prudential Regulators&rsquo; Recent Reproposed Rules https://www.sullcrom.com/cftc-proposed-margin-requirements-for-uncleared-swaps-under-dodd-frank-9-30-2014 Tue, 30 Sep 2014 04:00:00 GMT https://www.sullcrom.com/cftc-proposed-margin-requirements-for-uncleared-swaps-under-dodd-frank-9-30-2014 Bob Reeder, Matt Schwartz, Dennis Sullivan and Neel Maitra Co-author&nbsp;Article for Thomson Reuters https://www.sullcrom.com/publication-bob-reeder-matt-schwartz-dennis-sullivan-and-neel-maitra-co-author-article-for-thomson-reuters Tue, 30 Sep 2014 04:00:00 GMT https://www.sullcrom.com/publication-bob-reeder-matt-schwartz-dennis-sullivan-and-neel-maitra-co-author-article-for-thomson-reuters Jim Gadwood Authors &quot;An Overview of Summons Enforcement&quot; in <em>Journal of Tax Practice and Procedure</em> https://www.sullcrom.com/publications-gadwood-authors-article-journal-tax-practice-procedure-2014 Mon, 29 Sep 2014 04:00:00 GMT https://www.sullcrom.com/publications-gadwood-authors-article-journal-tax-practice-procedure-2014 <strong>Anti-Inversion Notice Issued: </strong>IRS and Treasury Issue Guidance Intended to Reduce the Tax Benefits of Inversion Transactions https://www.sullcrom.com/anti-inversion-notice-issued Wed, 24 Sep 2014 04:00:00 GMT https://www.sullcrom.com/anti-inversion-notice-issued <strong>Anti-Terrorism Act Liability for Financial Institutions</strong>: Jury Verdict Against Arab Bank PLC Under Anti-Terrorism Act; Second Circuit Analyzes Requisite Scienter for Pleading ATA Violation https://www.sullcrom.com/anti-terrorism-act-liability-for-financial-institutions Wed, 24 Sep 2014 04:00:00 GMT https://www.sullcrom.com/anti-terrorism-act-liability-for-financial-institutions <strong>Bank Resolution and Capitalization:</strong> Anticipated TLAC Proposal:&nbsp; Impact on Banks&rsquo; Balance Sheet Structures and Resolution Plans https://www.sullcrom.com/bank-resolution-and-capitalization-anticipated-tlac-proposal-impact-on-banks-balance-sheet-structures-and-resolution-plans Tue, 23 Sep 2014 04:00:00 GMT https://www.sullcrom.com/bank-resolution-and-capitalization-anticipated-tlac-proposal-impact-on-banks-balance-sheet-structures-and-resolution-plans Bob Giuffra, Brent McIntosh, Matt Schwartz and Jeff Wall Co-author Article for <em>Business Law Today</em> https://www.sullcrom.com/publications-giuffra-mcintosh-schwartz-wall-co-author-article-business-law-today-2014 Mon, 22 Sep 2014 04:00:00 GMT https://www.sullcrom.com/publications-giuffra-mcintosh-schwartz-wall-co-author-article-business-law-today-2014 Frank Aquila and Melissa Sawyer Co-author Article for <em>Business Law Today</em> https://www.sullcrom.com/publications-aquila-sawyer-co-author-article-business-law-today-2014 Mon, 22 Sep 2014 04:00:00 GMT https://www.sullcrom.com/publications-aquila-sawyer-co-author-article-business-law-today-2014 <strong>Court Dismisses Challenge to CFTC Cross-Border Guidance: </strong>District Court Dismisses Broad-Based Challenge to CFTC Cross-Border Interpretative Guidance but Remands Several Title VII Dodd-Frank Swaps Rules for Further Cost-Benefit Analysis; Remanded Rules Not Vacated and Will Remain in Force During Remand https://www.sullcrom.com/court-dismisses-challenge-to-cftc-cross-border-guidance Thu, 18 Sep 2014 04:00:00 GMT https://www.sullcrom.com/court-dismisses-challenge-to-cftc-cross-border-guidance <strong><em>In re Cornerstone Therapeutics Inc. Stockholder Litigation</em>:</strong> Delaware Chancery Court Declines to Dismiss Claims Against Disinterested Directors Not Pled with Particularity in Transaction in Which Entire Fairness Review Applies https://www.sullcrom.com/in-re-cornerstone-therapeutics-inc-stockholder-litigation Tue, 16 Sep 2014 04:00:00 GMT https://www.sullcrom.com/in-re-cornerstone-therapeutics-inc-stockholder-litigation <strong>Asset-Backed Securities Disclosure and Regulation:</strong> SEC Adopts Revisions to Regulation AB and Other Rules Governing the Offering Process, Disclosure and Reporting for Asset-Backed Securities https://www.sullcrom.com/asset-backed-securities-disclosure-and-regulation Tue, 16 Sep 2014 04:00:00 GMT https://www.sullcrom.com/asset-backed-securities-disclosure-and-regulation <strong>Bank Capital: Supplementary Leverage Ratio;</strong> Federal Banking Agencies Issue Final Rules Revising the Supplementary Leverage Ratio&rsquo;s Exposure Measure Denominator https://www.sullcrom.com/bank-capital-supplementary-leverage-ratio-federal-banking-agencies-issue-final-rules Tue, 16 Sep 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-supplementary-leverage-ratio-federal-banking-agencies-issue-final-rules <strong><em>City of Providence v. First Citizens Bancshares, Inc., et al.</em>:</strong> Delaware Chancery Court Upholds Forum Selection Bylaw With North Carolina Forum That Was Adopted the Same Day as a Merger Agreement https://www.sullcrom.com/city-of-providence-v-first-citizens-bancshares-inc-et-al Mon, 15 Sep 2014 04:00:00 GMT https://www.sullcrom.com/city-of-providence-v-first-citizens-bancshares-inc-et-al Fran&ccedil;ois Barri&egrave;re Authors Chapter on Trusts for Czech Republic-Based Publisher https://www.sullcrom.com/publications-barriere-authors-chapter-trusts-czech-republic-based-publisher-2014 Mon, 15 Sep 2014 04:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-chapter-trusts-czech-republic-based-publisher-2014 <strong>Proposed Margin Requirements for Uncleared Swaps Under Dodd-Frank:</strong> Federal Reserve Board, OCC, FDIC, Farm Credit Administration and Federal Housing Finance Agency Repropose Rules for Minimum Margin and Capital Requirements for Certain Dealers and Major Participants in Swaps and Security-Based Swaps https://www.sullcrom.com/proposed-margin-requirements-for-uncleared-swaps-under-dodd-frank-09-10-2014 Wed, 10 Sep 2014 04:00:00 GMT https://www.sullcrom.com/proposed-margin-requirements-for-uncleared-swaps-under-dodd-frank-09-10-2014 <strong>Security-Based Swaps:</strong> SEC Proposes Rule Regarding Communications Involving Security-Based Swaps Entered Into Solely by Eligible Contract Participants https://www.sullcrom.com/security-based-swaps-sec-proposes-rule-regarding-communications-involving-security-based-swaps-entered-into-solely-by-eligible-contract-participants Wed, 10 Sep 2014 04:00:00 GMT https://www.sullcrom.com/security-based-swaps-sec-proposes-rule-regarding-communications-involving-security-based-swaps-entered-into-solely-by-eligible-contract-participants <strong>Volcker Rule:</strong> Agencies Release New FAQ on CEO Certification Requirement, Setting March 31, 2016 Deadline for Initial Submissions https://www.sullcrom.com/volcker-rule-agencies-release-new-faq-on-ceo-certification-requirement-setting-march-31-2016-deadline-for-initial-submissions Wed, 10 Sep 2014 04:00:00 GMT https://www.sullcrom.com/volcker-rule-agencies-release-new-faq-on-ceo-certification-requirement-setting-march-31-2016-deadline-for-initial-submissions <strong>Basel III Liquidity Framework</strong>: Federal Reserve Approves Final Rule Implementing Basel III Liquidity Coverage Ratio for Large U.S. Banks https://www.sullcrom.com/basel-iii-liquidity-framework-federal-reserve-approves-final-rule-implementing-basel-iii-liquidity-coverage-ratio-for-large-us-banks Tue, 09 Sep 2014 04:00:00 GMT https://www.sullcrom.com/basel-iii-liquidity-framework-federal-reserve-approves-final-rule-implementing-basel-iii-liquidity-coverage-ratio-for-large-us-banks <p><strong>Recovery of VAT on Deal Fees</strong>: Airtours is Denied a Deduction for VAT Paid on Fees Charged by Advisors on its Restructuring</p> https://www.sullcrom.com/recovery-of-vat-on-deal-fees-airtours-is-denied-a-deduction-for-vat-paid-on-fees-charged-by-advisors-on-its-restructuring Wed, 03 Sep 2014 04:00:00 GMT https://www.sullcrom.com/recovery-of-vat-on-deal-fees-airtours-is-denied-a-deduction-for-vat-paid-on-fees-charged-by-advisors-on-its-restructuring <strong>Hart-Scott-Rodino Act:</strong> Berkshire Hathaway Inc. Agrees to Pay Civil Penalty of $896,000 to Resolve FTC Allegations That it Violated the Reporting Requirements of the HSR Act https://www.sullcrom.com/hart-scott-rodino-act-berkshire-hathaway-inc-agrees-to-pay-civil-penalty-of-s896000-to-resolve-ftc-allegations Thu, 21 Aug 2014 04:00:00 GMT https://www.sullcrom.com/hart-scott-rodino-act-berkshire-hathaway-inc-agrees-to-pay-civil-penalty-of-s896000-to-resolve-ftc-allegations <strong>Second Circuit Affirms Dismissal On Extraterritoriality Grounds of Securities Claims Based on Cross-Border Securities-Based Swap Agreements:</strong> Court Holds That, Under <em>Morrison </em>v. <em>National Australia Bank</em>, a Domestic Transaction Is Not Alone Sufficient To State a Section 10(b) Claim Involving Securities-Based Swaps When the Conduct Is Predominantly Foreign https://www.sullcrom.com/second-circuit-affirms-dismissal-on-extraterritoriality-grounds-of-securities-claims-based-on-cross-border-securities-based-swap-agreements Tue, 19 Aug 2014 04:00:00 GMT https://www.sullcrom.com/second-circuit-affirms-dismissal-on-extraterritoriality-grounds-of-securities-claims-based-on-cross-border-securities-based-swap-agreements <em>The Deal Pipeline</em> Publishes Article on Poison Pills by Frank Aquila and Melissa Sawyer https://www.sullcrom.com/publication-the-deal-pipeline-publishes-article-on-poison-pills-by-frank-aquila-and-melissa-sawyer Thu, 07 Aug 2014 04:00:00 GMT https://www.sullcrom.com/publication-the-deal-pipeline-publishes-article-on-poison-pills-by-frank-aquila-and-melissa-sawyer Fran&ccedil;ois Barri&egrave;re Authors Article for <em>Revue des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/publications-barriere-authors-article-revue-societes-2014 Thu, 07 Aug 2014 04:00:00 GMT https://www.sullcrom.com/publications-barriere-authors-article-revue-societes-2014 <p align="LEFT"><strong><em>Wal-Mart v. IBEW</em>: Delaware Supreme Court Authorizes &ldquo;Books and Records&rdquo; Discovery of Internal Investigation Under Section 220 of the Delaware General Corporation Law and Adopts Garner Exception to Attorney-Client Privilege</strong></p> https://www.sullcrom.com/wal-mart-v-ibew-delaware-supreme-court-authorizes-broad-books-and-records-discovery-under-section-220-of-the-delaware-general-corporation-law Wed, 06 Aug 2014 04:00:00 GMT https://www.sullcrom.com/wal-mart-v-ibew-delaware-supreme-court-authorizes-broad-books-and-records-discovery-under-section-220-of-the-delaware-general-corporation-law <strong>&ldquo;Fair Pay and Safe Workplaces&rdquo; Executive Order Imposes New Terms for Federal Contractors:</strong> Executive Order Requires Federal Contractors to Report Adverse Labor and Employment Law Decisions, Provide Detailed Wage Statements to Employees, and Forgo Using Pre-Dispute Arbitration Agreements for Employment Discrimination and Sexual Assault Claims https://www.sullcrom.com/fair-pay-and-safe-workplaces-executive-order-imposes-new-terms-for-federal-contractors Wed, 06 Aug 2014 04:00:00 GMT https://www.sullcrom.com/fair-pay-and-safe-workplaces-executive-order-imposes-new-terms-for-federal-contractors <strong>Second Circuit Adopts Bright-Line Rule For Determining Customer Status For Mandatory FINRA Arbitration:</strong> Court Rules that for Purposes of Demanding FINRA Arbitration, &ldquo;Customers&rdquo; of FINRA Members Are Those Who Either Purchase a Good or Service from a FINRA Member or Have an Account with a FINRA Member https://www.sullcrom.com/second-circuit-adopts-bright-line-rule-for-determining-customer-status-for-mandatory-finra-arbitration Mon, 04 Aug 2014 04:00:00 GMT https://www.sullcrom.com/second-circuit-adopts-bright-line-rule-for-determining-customer-status-for-mandatory-finra-arbitration <strong>Ukraine-Related Sanctions:</strong> U.S. and EU Take Coordinated Action to Restrict Access of Russian State-Owned Banks to U.S. and EU Capital Markets, Restrict Trade with Russia, Including for Certain Deep Water, Arctic Offshore and Shale Exploration and Production Projects, and Sanction Additional Persons and Entities; U.S. Supplements Sectoral Sanctions Guidance https://www.sullcrom.com/ukraine-related-sanctions-us-and-eu-take-coordinated-action-to-restrict-access-of-russian-state-owned-banks-to-us-and-eu-capital-markets Mon, 04 Aug 2014 04:00:00 GMT https://www.sullcrom.com/ukraine-related-sanctions-us-and-eu-take-coordinated-action-to-restrict-access-of-russian-state-owned-banks-to-us-and-eu-capital-markets Olivier de Vilmorin and Arnaud Berdou Author Article for <em>Droit des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/publications-vilmorin-berdou-author-article-droit-des-societes-2014 Mon, 04 Aug 2014 04:00:00 GMT https://www.sullcrom.com/publications-vilmorin-berdou-author-article-droit-des-societes-2014 Emma Hardwick Authors Article on Restrictions on Group Relief Surrenders for U.K. Corporation Tax Purposes During Sale Negotiations https://www.sullcrom.com/publications-hardwick-authors-article-restrictions-group-relief-surrenders-2014 Fri, 01 Aug 2014 04:00:00 GMT https://www.sullcrom.com/publications-hardwick-authors-article-restrictions-group-relief-surrenders-2014 <strong>Deposit Insurance Assessment System: </strong>FDIC Proposes Changes to the Ratios and Ratio Thresholds to Align the Deposit Insurance Assessment System with U.S. Basel III Capital Rules https://www.sullcrom.com/deposit-insurance-assessment-system Thu, 31 Jul 2014 04:00:00 GMT https://www.sullcrom.com/deposit-insurance-assessment-system <strong>Money Market Funds:</strong> Securities and Exchange Commission Adopts Money Market Fund Rule Amendments Requiring Institutional Funds to Adopt Floating Net Asset Values and Permitting Boards to Impose Liquidity Fees and Suspend Redemptions https://www.sullcrom.com/money-market-funds-securities-and-exchange-commission-adopts-money-market-fund-rule-amendments Mon, 28 Jul 2014 04:00:00 GMT https://www.sullcrom.com/money-market-funds-securities-and-exchange-commission-adopts-money-market-fund-rule-amendments Michael McGowan, Andrew Thomson and Emma Hardwick Author Article on U.K. Tax Treatment of Basel-III-compliant Capital Instruments https://www.sullcrom.com/publications-mcgowan-thomson-hardwick-author-article-uk-tax-treatment-basel-iii-compliant-capital-instruments-2014 Mon, 28 Jul 2014 04:00:00 GMT https://www.sullcrom.com/publications-mcgowan-thomson-hardwick-author-article-uk-tax-treatment-basel-iii-compliant-capital-instruments-2014 <strong>Ukraine-Related Sanctions</strong>: Latest Developments Include U.S. Introduction of Sectoral Sanctions Imposing Targeted Sanctions on Certain Entities in Russia&rsquo;s Financial Services and Energy Sectors; U.S. Designating Additional Persons and Entities as Blocked Persons; and New EU Designations Targeting Additional Individuals and Entities https://www.sullcrom.com/ukraine-related-sanctions-latest-developments-include-us-introduction-of-sectoral-sanctions-imposing-targeted-sanctions-on-certain-entities Fri, 25 Jul 2014 04:00:00 GMT https://www.sullcrom.com/ukraine-related-sanctions-latest-developments-include-us-introduction-of-sectoral-sanctions-imposing-targeted-sanctions-on-certain-entities Don Korb and Eric Wang Co-Author Article on BEPS for <em>Tax Journal</em> https://www.sullcrom.com/publications-korb-wang-co-author-article-beps-tax-journal-2014 Fri, 25 Jul 2014 04:00:00 GMT https://www.sullcrom.com/publications-korb-wang-co-author-article-beps-tax-journal-2014 <p><strong>EU Competition Law:</strong> European Commission Imposes &euro;20 Million Fine for Failing to Notify a Merger Under the EU Merger Regulation</p> https://www.sullcrom.com/eu-competition-law-european-commission-imposes-20-million-fine-for-failing-to-notify-a-merger-under-the-eu-merger-regulation Thu, 24 Jul 2014 04:00:00 GMT https://www.sullcrom.com/eu-competition-law-european-commission-imposes-20-million-fine-for-failing-to-notify-a-merger-under-the-eu-merger-regulation <strong>Cross-Border Security-Based Swaps:</strong> SEC Adopts Initial Final Rules on Cross-Border Security-Based Swap Activities https://www.sullcrom.com/cross-border-security-based-swaps-sec-adopts-initial-final-rules-on-cross-border-security-based-swap-activities Tue, 22 Jul 2014 04:00:00 GMT https://www.sullcrom.com/cross-border-security-based-swaps-sec-adopts-initial-final-rules-on-cross-border-security-based-swap-activities <strong><em>Ralls</em> v. <em>CFIUS</em>: D.C. Circuit Explains Constitutional Due Process Requirements During CFIUS Review: Court Holds That Due Process Requires That an Affected Party in a CFIUS Review be Informed of the Official Action, be Given Access to the Unclassified Evidence on Which the Government Relied and be Afforded an Opportunity to Rebut That Evidence</strong> https://www.sullcrom.com/ralls-v-cfius-dc-circuit-explains-constitutional-due-process-requirements Thu, 17 Jul 2014 04:00:00 GMT https://www.sullcrom.com/ralls-v-cfius-dc-circuit-explains-constitutional-due-process-requirements Melissa Sawyer Authors Article on Vulnerability of Consumer and Retail Companies to Shareholder Activism https://www.sullcrom.com/publication-melissa-sawyer-authors-article-on-vulnerability-of-consumer-and-retail-companies-to-shareholder-activism Tue, 15 Jul 2014 04:00:00 GMT https://www.sullcrom.com/publication-melissa-sawyer-authors-article-on-vulnerability-of-consumer-and-retail-companies-to-shareholder-activism Michael Escue Authors Banking Column in <em>New York Law Journal</em> https://www.sullcrom.com/michael-escue-NYLJ-June-2014 Tue, 15 Jul 2014 04:00:00 GMT https://www.sullcrom.com/michael-escue-NYLJ-June-2014 <strong>House Passes CFTC Reauthorization Bill</strong>: U.S. House of Representatives Passes the &ldquo;Customer Protection and End-User Relief Act&rdquo; That Would Amend Certain Provisions of the Commodity Exchange Act Implemented After Dodd-Frank https://www.sullcrom.com/house-passes-cftc-reauthorization-bill Tue, 01 Jul 2014 04:00:00 GMT https://www.sullcrom.com/house-passes-cftc-reauthorization-bill <strong>STOCK Act Update: </strong>SEC Confirms Criminal and Civil Investigations of Potential STOCK Act Violation; Moves to Enforce Subpoena to Congressional Committee and Staffer https://www.sullcrom.com/stock-act-update Tue, 01 Jul 2014 04:00:00 GMT https://www.sullcrom.com/stock-act-update <strong>Bank Capital Plans and Stress Tests: </strong>Federal Reserve Proposes New Submission Deadlines and Other Revisions to Its Capital Plan Rule; Federal Banking Agencies Propose New Submission Deadlines for Dodd-Frank Act Company-Run Stress Tests https://www.sullcrom.com/bank-capital-plans-and-stress-tests-6-30-2014 Mon, 30 Jun 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-6-30-2014 Alexandra Korry Authors Article in <em>The M&amp;A Lawyer </em> https://www.sullcrom.com/publication-alexandra-korry-authors-article-in-the-manda-lawyer Mon, 30 Jun 2014 04:00:00 GMT https://www.sullcrom.com/publication-alexandra-korry-authors-article-in-the-manda-lawyer <strong>Supreme Court Details Limits on President&rsquo;s Recess Appointments Power: </strong>Court Unanimously Rules that Senate, Not President, Decides When Senate Is In Session; <em>Pro Forma</em> Sessions Preclude Recess Appointments https://www.sullcrom.com/supreme-court-details-limits-on-presidents-recess-appointments-power Fri, 27 Jun 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-details-limits-on-presidents-recess-appointments-power <strong>Key Supreme Court Ruling Concerning ERISA &ldquo;Stock Drop&rdquo; Class Actions: </strong>Court Erects Substantial Hurdles to &ldquo;Stock Drop&rdquo; Class Actions But Rejects Lower Court Rulings That Investing ERISA Retirement Funds in Employer Stock Is Presumed to be Prudent https://www.sullcrom.com/key-supreme-court-ruling-concerning-erisa-stock-drop-class-actions Thu, 26 Jun 2014 04:00:00 GMT https://www.sullcrom.com/key-supreme-court-ruling-concerning-erisa-stock-drop-class-actions <strong>Supreme Court Holds Online Broadcaster Aereo In Violation of Copyright Act: </strong>In Narrow Decision, Court Holds That Aereo Violates TV Broadcasters&rsquo; Exclusive Public Performance Rights https://www.sullcrom.com/supreme-court-holds-online-broadcaster-aereo-in-violation-of-copyright Thu, 26 Jun 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-holds-online-broadcaster-aereo-in-violation-of-copyright <strong>2014 Proxy Season Review: </strong>Shareholder Proposals on Board Declassification, Majority Voting and Elimination of Supermajority Provisions Continue to Receive Strong Support and Begin Migration to Smaller Companies; Handful of &ldquo;Golden Parachute&rdquo; Proposals Achieve Majority Support for the First Time; Board Responsiveness Continues to Be a Key Driver of Withhold Votes https://www.sullcrom.com/2014-proxy-season-review Wed, 25 Jun 2014 04:00:00 GMT https://www.sullcrom.com/2014-proxy-season-review <strong>U.S. Supreme Court Rules on Critical Reliance Issue for Securities Class Actions: </strong>Court Reaffirms <em>Basic</em>&#39;s Fraud-on-the-Market Presumption but Allows Defendants To Rebut that Presumption at Class Certification Stage https://www.sullcrom.com/us-supreme-court-rules-on-critical-reliance-issue-for-securities-class-actions Mon, 23 Jun 2014 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-rules-on-critical-reliance-issue-for-securities-class-actions Edwin Williamson Comments on <em>Lawfare</em> Blog Posts https://www.sullcrom.com/publications-williamson-comments-lawfare-blog-posts-2014 Mon, 23 Jun 2014 04:00:00 GMT https://www.sullcrom.com/publications-williamson-comments-lawfare-blog-posts-2014 Andy Dietderich and Nader Mousavi Co-author Article for <em>Intellectual Asset Management</em> https://www.sullcrom.com/publications-dietderich-mousavi-co-author-article-intellectual-asset-management-2014 Sun, 22 Jun 2014 04:00:00 GMT https://www.sullcrom.com/publications-dietderich-mousavi-co-author-article-intellectual-asset-management-2014 <strong>Patent Protection for Computer-Implemented Business Methods</strong>: Supreme Court Holds That Abstract Ideas, Which Include &ldquo;Funda&shy;mental Economic Practices,&rdquo; Are Not Rendered Patentable by Implementation on a Computer https://www.sullcrom.com/patent-protection-for-computer-implemented-business-methods Fri, 20 Jun 2014 04:00:00 GMT https://www.sullcrom.com/patent-protection-for-computer-implemented-business-methods <strong>PCAOB Auditing Standards:</strong> PCAOB Adopts New Auditing Standard for Related Party Transactions and Amendments Regarding Transactions and Relationships with Executive Officers and Significant Unusual Transactions https://www.sullcrom.com/pcaob-auditing-standards Thu, 19 Jun 2014 04:00:00 GMT https://www.sullcrom.com/pcaob-auditing-standards <strong>U.S. Supreme Court Rejects Limits on Post-Judgment Discovery Into Foreign States&rsquo; Assets: </strong>Supreme Court Holds That Post-Judgment Discovery Into the Overseas Assets of a Foreign State Is Not Barred by the Foreign Sovereign Immunities Act https://www.sullcrom.com/us-supreme-court-rejects-limits-on-post-judgment-discovery-into-foreign-states-assets Mon, 16 Jun 2014 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-rejects-limits-on-post-judgment-discovery-into-foreign-states-assets <strong>U.S. Supreme Court Holds That FDA Rules Do Not Preclude Competitor Claim for Misleading Food Label: </strong>Court Clarifies Relationship Between Lanham Act Private Right of Action and FDA Authority https://www.sullcrom.com/us-supreme-court-holds-that-fda-rules-do-not-preclude-competitor-claim-for-misleading-food-label Fri, 13 Jun 2014 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-holds-that-fda-rules-do-not-preclude-competitor-claim-for-misleading-food-label <strong>U.S. Supreme Court Rejects Expansive Interpretation of CERCLA Extender Provision</strong>: Supreme Court Holds that CERCLA&rsquo;s Extender Provision Applies Only to State Statutes of Limitations and Not State Statutes of Repose https://www.sullcrom.com/us-supreme-court-rejects-expansive-interpretation-of-cercla-extender-provision Tue, 10 Jun 2014 04:00:00 GMT https://www.sullcrom.com/us-supreme-court-rejects-expansive-interpretation-of-cercla-extender-provision <strong>Volcker Rule: </strong>Agencies Release Limited Volcker Rule Guidance https://www.sullcrom.com/volcker-rule-agencies-release-limited-volcker-rule-guidance Tue, 10 Jun 2014 04:00:00 GMT https://www.sullcrom.com/volcker-rule-agencies-release-limited-volcker-rule-guidance Olivier de Vilmorin and Arnaud Berdou Author Article for <em>Droit des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/publications-de-vilmorin-berdou-author-article-droit-des-societes-2014 Mon, 09 Jun 2014 04:00:00 GMT https://www.sullcrom.com/publications-de-vilmorin-berdou-author-article-droit-des-societes-2014 <strong>New York&rsquo;s Commercial Division Establishes &ldquo;Rocket Docket&rdquo; Option: </strong>New Commercial Division Rule Permits Accelerated Adjudication https://www.sullcrom.com/new-yorks-commercial-division-establishes-rocket-docket-option-new-commercial-division-rule-permits-accelerated-adjudication Fri, 06 Jun 2014 04:00:00 GMT https://www.sullcrom.com/new-yorks-commercial-division-establishes-rocket-docket-option-new-commercial-division-rule-permits-accelerated-adjudication <strong>Second Circuit Limits Scope of Judicial Review of SEC Settlement Agreements, Clearing the Way for SEC-Citigroup Consent Decree: </strong>Appeals Court Vacates District Court&rsquo;s Refusal to Approve SEC-Citigroup Settlement and Articulates a Standard of Broad Deference to the SEC in Settling Charges https://www.sullcrom.com/second-circuit-limits-scope-of-judicial-review-of-sec-settlement-agreements Thu, 05 Jun 2014 04:00:00 GMT https://www.sullcrom.com/second-circuit-limits-scope-of-judicial-review-of-sec-settlement-agreements <strong>Supreme Court Declines to Expand Inducement Liability: </strong>Court Holds That Direct Infringement of a Patent Pursuant to 35 U.S.C. &sect;271(a) Is a Predicate for Induced Infringement https://www.sullcrom.com/supreme-court-declines-to-expand-inducement-liability Tue, 03 Jun 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-declines-to-expand-inducement-liability <strong>Supreme Court Redefines &ldquo;Definiteness&rdquo; Test for Patent Claims: </strong>Court Strikes Down Federal Circuit Standard for Determining Whether Patent Claim Meets Definiteness Requirement of 35 U.S.C. &sect; 112, &para; 2 https://www.sullcrom.com/supreme-court-redefines-definiteness-test-for-patent-claims Tue, 03 Jun 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-redefines-definiteness-test-for-patent-claims S&amp;C Lawyers Publish Article in&nbsp;Thomson Reuters&#39; <em>Derivatives: Financial Products Report</em> https://www.sullcrom.com/sandc-lawyers-publish-article-in-thomson-reuters-derivatives-magazine Sun, 01 Jun 2014 04:00:00 GMT https://www.sullcrom.com/sandc-lawyers-publish-article-in-thomson-reuters-derivatives-magazine Tracy Richelle High and Christina Andersen&nbsp;Write Chapter for PLI&#39;s&nbsp;<em>Employment Discrimination Law &amp; Litigation 2014</em> https://www.sullcrom.com/publications-high-writes-chapter-social-media-employment-discrimination-law-litigation-2014 Sun, 01 Jun 2014 04:00:00 GMT https://www.sullcrom.com/publications-high-writes-chapter-social-media-employment-discrimination-law-litigation-2014 <strong>Exclusive Forum Bylaws Gain Momentum: </strong>California Superior Court Enforces Delaware Exclusive Forum Bylaw, Consistent With Decisions in Several Other States; Little Negative Shareholder Reaction Seen in 2014 Proxy Season for Companies That Unilaterally Adopted Exclusive Forum Bylaws https://www.sullcrom.com/exclusive-forum-bylaws-gain-momentum Wed, 28 May 2014 04:00:00 GMT https://www.sullcrom.com/exclusive-forum-bylaws-gain-momentum <strong>Dodd-Frank Act: Additional Concentration Limits on Large Financial Companies; </strong>Federal Reserve Proposes Rules Implementing Dodd-Frank Section 622&rsquo;s Prohibition on Business Combinations Where the Resulting Financial Company&rsquo;s Total Consolidated Liabilities Would Exceed 10 Percent of Aggregate U.S. Financial Sector Liabilities https://www.sullcrom.com/dodd-frank-act-additional-concentration-limits-on-large-financial-companies Wed, 28 May 2014 04:00:00 GMT https://www.sullcrom.com/dodd-frank-act-additional-concentration-limits-on-large-financial-companies <strong>State Regulator Invokes Dodd-Frank Act Authority for the First Time</strong>: New York State Department of Financial Services Files Lawsuit Against Subprime Auto Lender Alleging Theft of Customer Funds and Endangerment of Customer Data; Becomes First State Regulator to File Consumer Financial Protection Lawsuit Under Dodd-Frank https://www.sullcrom.com/state-regulator-invokes-dodd-frank-act-authority-for-the-first-time Tue, 27 May 2014 04:00:00 GMT https://www.sullcrom.com/state-regulator-invokes-dodd-frank-act-authority-for-the-first-time Brent McIntosh Authors Law.com Article on Business-Related Cases Pending at the Supreme Court https://www.sullcrom.com/publications-mcintosh-authors-lawcom-article-business-related-cases-pending-supreme-court-2014 Sat, 24 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-mcintosh-authors-lawcom-article-business-related-cases-pending-supreme-court-2014 <strong>New York State Department of Financial Services: Proposed Regulation Addressing Private Equity Investment in Insurers: </strong>The New York State Department of Financial Services Issues Proposed Amendments to Regulation Governing Acquisitions of New York Domestic Insurance Companies https://www.sullcrom.com/new-york-state-department-of-financial-services-proposed-regulation-addressing-private-equity-investment-in-insurers Tue, 20 May 2014 04:00:00 GMT https://www.sullcrom.com/new-york-state-department-of-financial-services-proposed-regulation-addressing-private-equity-investment-in-insurers <strong><em>Third Point LLC v. Ruprecht</em>: </strong>Delaware Court of Chancery Finds Board&rsquo;s Use of Rights Plan Reasonable Based on Creeping Takeover and Effective Negative Control Threats Created by Activist Shareholders<br /> &nbsp; https://www.sullcrom.com/third-point-llc-v-ruprecht Mon, 19 May 2014 04:00:00 GMT https://www.sullcrom.com/third-point-llc-v-ruprecht Karen Seymour and Andrew Gilman Update U.S. Corporate Crime, Fraud and Investigations Q&amp;A for Practical Law&rsquo;s <em>Multi-Jurisdictional Guide</em> https://www.sullcrom.com/publications-seymour-gilman-update-us-corporate-crime-fraud-investigations-practical-laws-multi-jurisdictional-guide-2014 Mon, 19 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-seymour-gilman-update-us-corporate-crime-fraud-investigations-practical-laws-multi-jurisdictional-guide-2014 <strong><em>ATP Tour, Inc.</em> <em>v.</em> <em>Deutscher Tennis Bund</em>: </strong>Delaware Supreme Court Rules that Fee-Shifting Provisions in Non-Stock Corporation Bylaws Are Facially Valid Under Delaware Law https://www.sullcrom.com/atp-tour-inc-v-deutscher-tennis-bund Mon, 19 May 2014 04:00:00 GMT https://www.sullcrom.com/atp-tour-inc-v-deutscher-tennis-bund Keith Pagnani and Stephen Pratt Author Bloomberg BNA Article on Practical Guidance for Directors Undertaking a Sale Process https://www.sullcrom.com/publications-pagnani-pratt-author-bloomberg-bna-article-practical-guidance-directors-undertaking-sale-process-2014 Fri, 16 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-pagnani-pratt-author-bloomberg-bna-article-practical-guidance-directors-undertaking-sale-process-2014 <strong>IRS Issues Proposed Regulations on the Definition of Real Property for Purposes of the Real Estate Investment Trust Provisions of the Code</strong>: Proposed Regulations Provide Guidance on the Definition of Real Property for Purposes of the Real Estate Investment Trust Provisions of the Code https://www.sullcrom.com/irs-issues-proposed-regulations-on-the-definition-of-real-property-for-purposes-of-the-real-estate-investment-trust-provisions-of-the-code Wed, 14 May 2014 04:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-the-definition-of-real-property-for-purposes-of-the-real-estate-investment-trust-provisions-of-the-code <strong>Tax Court Addresses Implied Waiver of the Attorney-Client Privilege</strong>: The Tax Court Holds That Raising Good-Faith and State-of-Mind Defenses to Accuracy-Related Penalties Could Result in an Implied Waiver of the Attorney-Client Privilege https://www.sullcrom.com/tax-court-addresses-implied-waiver-of-the-attorney-client-privilege Wed, 14 May 2014 04:00:00 GMT https://www.sullcrom.com/tax-court-addresses-implied-waiver-of-the-attorney-client-privilege <strong>Deductibility of Fiduciary Expenses: </strong>IRS Publishes Final Regulations on Deductibility of Fiduciary Expenses Incurred by Estates and Trusts https://www.sullcrom.com/deductibility-of-fiduciary-expenses Mon, 12 May 2014 04:00:00 GMT https://www.sullcrom.com/deductibility-of-fiduciary-expenses Sharon Nelles and Hilary Huber Author Article in <em>Loyola University Chicago Law Journal</em> https://www.sullcrom.com/publications-nelles-huber-author-article-loyola-university-chicago-law-journal-2014 Mon, 12 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-nelles-huber-author-article-loyola-university-chicago-law-journal-2014 <strong>FATCA: Transitional Relief</strong>: Soft Opening for FATCA:&nbsp; 2014 and 2015 Deemed a &ldquo;Transition Period&rdquo; and Other Limited Transitional Relief Under FATCA Announced https://www.sullcrom.com/fatca-transitional-relief-soft-opening-for-fatca-2014-and-2015-deemed-a-transition-period-and-other-limited-transitional-relief-under-fatca-announced Wed, 07 May 2014 04:00:00 GMT https://www.sullcrom.com/fatca-transitional-relief-soft-opening-for-fatca-2014-and-2015-deemed-a-transition-period-and-other-limited-transitional-relief-under-fatca-announced <strong>Second Circuit Rejects &ldquo;Listing&rdquo; and &ldquo;Foreign-Squared&rdquo; Claims Under <em>Morrison</em> v. <em>National Australia Bank</em>: </strong>U.S. Securities Laws Do Not Apply to Transactions Abroad Merely Because the Security at Issue Is Dually Listed on a U.S. Exchange or Because the &ldquo;Buy Order&rdquo; Was Placed in the U.S.; Second Circuit Also Holds That&nbsp;an Issuer&rsquo;s Aspirational Statements of Corporate Culture Are Inactionable &ldquo;Puffery&rdquo; That Cannot Trigger Liability Under the U.S. Securities Laws<br /> &nbsp; https://www.sullcrom.com/second-circuit-rejects-listing-and-foreign-squared-claims-under-morrison-v-national-australia-bank Tue, 06 May 2014 04:00:00 GMT https://www.sullcrom.com/second-circuit-rejects-listing-and-foreign-squared-claims-under-morrison-v-national-australia-bank <strong>Ukraine-Related Sanctions: </strong>U.S. and EU Expand the List of Parties Targeted by Economic Sanctions in Response to Evolving Ukraine Crisis and Russia&rsquo;s Failure to Meet Geneva Commitments; New Measures Target Certain Russian Officials and Persons Close to President Putin, Including Several Russian Entities; Package of Sanctions Now Includes Expanded List of Blocked Persons, Travel and Visa Bans and Export Denials https://www.sullcrom.com/ukraine-related-sanctions Sat, 03 May 2014 04:00:00 GMT https://www.sullcrom.com/ukraine-related-sanctions <strong>The ATU Restructuring and the Judgement of the English Courts</strong>: Novel Techniques for Restructuring European High Yield https://www.sullcrom.com/the-atu-restructuring-and-the-judgement-of-the-english-courts-novel-techniques-for-restructuring-european-high-yield Fri, 02 May 2014 04:00:00 GMT https://www.sullcrom.com/the-atu-restructuring-and-the-judgement-of-the-english-courts-novel-techniques-for-restructuring-european-high-yield <strong>Banking Applications: </strong>Federal Reserve Provides New Insight Regarding Consideration of Banking Applications and Notices; Announces New Semi-Annual Publication of Banking Application Data https://www.sullcrom.com/banking-applications Thu, 01 May 2014 04:00:00 GMT https://www.sullcrom.com/banking-applications <strong>Basel Large Exposures Framework</strong>: Basel Committee Publishes Standards for the Supervisory Framework for Measuring and Controlling Large Exposures https://www.sullcrom.com/basel-large-exposures-framework-basel-committee-publishes-standards-for-the-supervisoryframework-for-measuring-and-controlling-large-exposures Thu, 01 May 2014 04:00:00 GMT https://www.sullcrom.com/basel-large-exposures-framework-basel-committee-publishes-standards-for-the-supervisoryframework-for-measuring-and-controlling-large-exposures Tracy Richelle High Authors Chapter for PLI&#39;s <em>Basics of Accounting Lawyers 2014</em> https://www.sullcrom.com/publications-high-authors-chapter-pli-basics-accounting-lawyers-2014 Thu, 01 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-high-authors-chapter-pli-basics-accounting-lawyers-2014 <strong>EU Competition Law</strong>: EU Antitrust Damages Directive https://www.sullcrom.com/eu-competition-law-eu-antitrust-damages-directive Wed, 30 Apr 2014 04:00:00 GMT https://www.sullcrom.com/eu-competition-law-eu-antitrust-damages-directive <strong>SEC Staff Reaffirms June 2 Deadline for Conflict Minerals Disclosure but Revises Disclosure Requirements in Light of D.C. Circuit Court Ruling: New Staff Guidance Provides that Issuers Will Not Be Required to Identify Products as &ldquo;DRC Conflict Free,&rdquo; &ldquo;DRC Conflict Undeterminable&rdquo; or &ldquo;Having Not Been Found to Be &lsquo;DRC Conflict Free&rsquo;&rdquo;</strong> https://www.sullcrom.com/sec-staff-reaffirms-june-2-deadline-for-conflict-minerals-disclosure-but-revises-disclosure-requirements-in-light-of-dc-circuit-court-ruling Wed, 30 Apr 2014 04:00:00 GMT https://www.sullcrom.com/sec-staff-reaffirms-june-2-deadline-for-conflict-minerals-disclosure-but-revises-disclosure-requirements-in-light-of-dc-circuit-court-ruling <strong>Supreme Court Addresses Fee Shifting in Patent Infringement Cases: </strong>In Pair of Rulings, the Supreme Court Relaxes the Federal Circuit Standard for When District Courts May Award Fees in Patent Infringement Cases and Limits Appellate Review of Those Awards https://www.sullcrom.com/supreme-court-addresses-fee-shifting-in-patent-infringement-cases Wed, 30 Apr 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-addresses-fee-shifting-in-patent-infringement-cases <strong>Corporate Inversion Transactions</strong>: IRS Announces Intent to Issue Regulations Under Section 367 Directed at Certain Transactions https://www.sullcrom.com/corporate-inversion-transactions-irs-announces-intent-to-issue-regulations-under-section-367-directed-at-certain-transactions Mon, 28 Apr 2014 04:00:00 GMT https://www.sullcrom.com/corporate-inversion-transactions-irs-announces-intent-to-issue-regulations-under-section-367-directed-at-certain-transactions Andrew Thomson Authors Article for <em>International Tax Review</em> https://www.sullcrom.com/publications-thomson-authors-article-international-tax-review-2014 Mon, 28 Apr 2014 04:00:00 GMT https://www.sullcrom.com/publications-thomson-authors-article-international-tax-review-2014 <strong>Tweets Allowed in Proxy Contests and Securities Offerings</strong>: New SEC Guidance Allows Use of Hyperlinks to Satisfy Legend Requirements in Social Media Communications with Character Limits and Limits Issuers&rsquo; Responsibility for Social Media Communications Re-Transmitted by Third Parties https://www.sullcrom.com/tweets-allowed-in-proxy-contests-and-securities-offerings Fri, 25 Apr 2014 04:00:00 GMT https://www.sullcrom.com/tweets-allowed-in-proxy-contests-and-securities-offerings <strong><em>Chen v. Howard-Anderson</em></strong>:<em> </em>Delaware Court of Chancery Limits Scope of <em>Lyondell Chem. Co. v. Ryan</em> for Bad Faith Claims https://www.sullcrom.com/chen-v-howard-anderson-delaware-court-of-chancery-limits-scope-of-lyondell-chem-co-v-ryan-for-bad-faith-claims Wed, 23 Apr 2014 04:00:00 GMT https://www.sullcrom.com/chen-v-howard-anderson-delaware-court-of-chancery-limits-scope-of-lyondell-chem-co-v-ryan-for-bad-faith-claims <strong>Conflict Minerals Disclosure Due Date Approaching; While SEC Staff Issues New Guidance, Court&rsquo;s Decision Creates Some Uncertainty</strong>: D.C. Circuit Holds That Portion of Conflict Minerals Disclosure Rule Violates the First Amendment; Absent Further Developments, Issuers Should Continue to Prepare to File Disclosures by Monday, June 2 https://www.sullcrom.com/conflict-minerals-disclosure-due-date-approaching-while-sec-staff-issues-new-guidance-courts-decision-creates-some-uncertainty Thu, 17 Apr 2014 04:00:00 GMT https://www.sullcrom.com/conflict-minerals-disclosure-due-date-approaching-while-sec-staff-issues-new-guidance-courts-decision-creates-some-uncertainty <strong>Bank Capital: Supplementary Leverage Ratio</strong>; Federal Banking Agencies Propose Revisions to the Supplementary Leverage Ratio&rsquo;s Exposure Measure and Approve Final Rules Implementing an Enhanced Supplementary Leverage Ratio for the Largest U.S. Banking Organizations https://www.sullcrom.com/bank-capital-supplementary-leverage-ratio Wed, 16 Apr 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-supplementary-leverage-ratio Willard Taylor Comments on House Ways and Means Committee Chairman David Camp&rsquo;s REIT Proposals https://www.sullcrom.com/publications-taylor-comments-house-ways-means-committee-chairman-reit-proposals-2014 Mon, 14 Apr 2014 04:00:00 GMT https://www.sullcrom.com/publications-taylor-comments-house-ways-means-committee-chairman-reit-proposals-2014 <strong>New York&rsquo;s Highest Court Strengthens <em>Forum Non Conveniens</em> Doctrine in Cases Having Peripheral Connection to New York Banking System: </strong><em>Mashreqbank PSC</em> v. <em>Ahmed Hamad Al Gosaibi &amp; Brothers Company</em> https://www.sullcrom.com/new-yorks-highest-court-strengthens-forum-non-conveniens-doctrine-in-cases-having-peripheral-connection-to-new-york-banking-system Thu, 10 Apr 2014 04:00:00 GMT https://www.sullcrom.com/new-yorks-highest-court-strengthens-forum-non-conveniens-doctrine-in-cases-having-peripheral-connection-to-new-york-banking-system Rebecca Simmons Authors Article for <em>Banking Perspective</em> https://www.sullcrom.com/publications-simmons-authors-article-banking-perspective-2014 Thu, 10 Apr 2014 04:00:00 GMT https://www.sullcrom.com/publications-simmons-authors-article-banking-perspective-2014 <strong>International Tax Cooperation</strong>: UK Sets Out Its Priorities for the OECD Base Erosion and Profit Shifting (BEPS) Project https://www.sullcrom.com/international-tax-cooperation-uk-sets-out-its-priorities-for-the-oecd-base-erosion-and-profit-shifting-beps-project Wed, 09 Apr 2014 04:00:00 GMT https://www.sullcrom.com/international-tax-cooperation-uk-sets-out-its-priorities-for-the-oecd-base-erosion-and-profit-shifting-beps-project <strong>Volcker Rule</strong>: Federal Reserve Issues Statement of Intent to Extend the Volcker Rule Conformance Period Through July 21, 2017 for CLOs https://www.sullcrom.com/volcker-rule-federal-reserve-issues-statement-confirming-intent-to-extend-the-volcker-rule-conformance-period-through-july-21-2017-for-clos Tue, 08 Apr 2014 04:00:00 GMT https://www.sullcrom.com/volcker-rule-federal-reserve-issues-statement-confirming-intent-to-extend-the-volcker-rule-conformance-period-through-july-21-2017-for-clos <strong>New Guidance on Same-Sex Marriage Under Tax-Qualified Retirement Plans: </strong>IRS Notice 2014-19 Requires Prospective Application of the <em>Windsor</em> Decision as of June 26, 2013 and Compliance with &ldquo;State of Celebration&rdquo; Approach to Recognizing Marriages as of September 16, 2013<br /> &nbsp; https://www.sullcrom.com/new-guidance-on-same-sex-marriage-under-tax-qualified-retirement-plans Mon, 07 Apr 2014 04:00:00 GMT https://www.sullcrom.com/new-guidance-on-same-sex-marriage-under-tax-qualified-retirement-plans Steve Holley and Brad Smith Co-author Chapter on Antitrust Review of M&amp;A Transactions in United States https://www.sullcrom.com/publications-holley-smith-co-author-chapter-antitrust-review-manda-transactions-united-states-2014 Mon, 07 Apr 2014 04:00:00 GMT https://www.sullcrom.com/publications-holley-smith-co-author-chapter-antitrust-review-manda-transactions-united-states-2014 <strong>Estate, Gift and Trust Provisions in New&nbsp;York State 2014-15 Budget</strong>: New York State 2014-15 Budget Makes Changes to the Taxation of Estates and Gifts and the Income Taxation of Certain Trusts https://www.sullcrom.com/estate-gift-and-trust-provisions-in-newyork-state-2014-15-budget-new-york-state-2014-15-budget Fri, 04 Apr 2014 04:00:00 GMT https://www.sullcrom.com/estate-gift-and-trust-provisions-in-newyork-state-2014-15-budget-new-york-state-2014-15-budget <strong>UK Employment Arrangements</strong>: UK Revises Proposed Tax Measures Against Dual Contracts<br /> &nbsp; https://www.sullcrom.com/uk-employment-arrangements-uk-revises-proposed-tax-measures-against-dual-contracts Fri, 04 Apr 2014 04:00:00 GMT https://www.sullcrom.com/uk-employment-arrangements-uk-revises-proposed-tax-measures-against-dual-contracts <p><strong>EU Competition Law</strong>: European Commission Adopts New Technology Transfer Block Exemption Regulation and Guidelines</p> https://www.sullcrom.com/eu-competition-law-european-commission-adopts-new-technology-transfer-block-exemption-regulation-and-guidelines Tue, 01 Apr 2014 04:00:00 GMT https://www.sullcrom.com/eu-competition-law-european-commission-adopts-new-technology-transfer-block-exemption-regulation-and-guidelines <strong>Tax Court Addresses Material Participation by Trusts</strong>: Tax Court Holds That Services Performed by Trustees Who Are Also Employees May Be Taken into Account in Determining Material Participation for Passive Loss Purposes; Holding Also Relevant for 3.8% Net Investment Income Tax https://www.sullcrom.com/tax-court-addresses-material-participation-by-trusts Mon, 31 Mar 2014 04:00:00 GMT https://www.sullcrom.com/tax-court-addresses-material-participation-by-trusts Michael McGowan Authors Article for <em>British Tax Review</em> https://www.sullcrom.com/publications-mcgowan-authors-article-british-tax-review-2014 Mon, 31 Mar 2014 04:00:00 GMT https://www.sullcrom.com/publications-mcgowan-authors-article-british-tax-review-2014 Juan Rodriguez and Michael Engel Author Article for <em>e-Competitions Bulletin</em> https://www.sullcrom.com/publications-rodriguez-engel-author-article-e-competitions-bulletin-2014 Thu, 27 Mar 2014 04:00:00 GMT https://www.sullcrom.com/publications-rodriguez-engel-author-article-e-competitions-bulletin-2014 <div><strong>Supreme Court Rules that Certain Severance Payments Are Subject to FICA Taxes</strong>: Supreme Court Decision Resolves a Circuit Split Regarding Whether Payments of Certain Severance Payments Constitute &ldquo;Wages&rdquo; for Purposes of FICA<br /> &nbsp;</div> https://www.sullcrom.com/supreme-court-rules-that-certain-severance-payments-are-subject-to-fica-taxes Tue, 25 Mar 2014 04:00:00 GMT https://www.sullcrom.com/supreme-court-rules-that-certain-severance-payments-are-subject-to-fica-taxes <strong>Chairman Camp&rsquo;s Discussion Draft of Tax Reform Act of 2014 and President Obama&rsquo;s Fiscal Year 2015 Revenue Proposals</strong>: Proposals Relating to International Taxation https://www.sullcrom.com/chairman-camps-discussion-draft-of-tax-reform-act-of-2014-and-president-obamas-fiscal-year-2015-revenue-proposals Tue, 25 Mar 2014 04:00:00 GMT https://www.sullcrom.com/chairman-camps-discussion-draft-of-tax-reform-act-of-2014-and-president-obamas-fiscal-year-2015-revenue-proposals The Harvard Law School Forum on Corporate Governance and Financial Regulation Posts Blog on Sarbanes-Oxley Whistleblower Provision https://www.sullcrom.com/fessel-jordan-rogers-andersen-harvard-law-school-corporate-governance-financial-regulation-sarbanes-oxley-2014 Mon, 24 Mar 2014 04:00:00 GMT https://www.sullcrom.com/fessel-jordan-rogers-andersen-harvard-law-school-corporate-governance-financial-regulation-sarbanes-oxley-2014 <strong>Bank Capital Plans and Stress Tests</strong>: 2014 Stress Test Results Demonstrate the Strong Capital Position of U.S. Banking System https://www.sullcrom.com/bank-capital-plans-and-stress-tests-2014-stress-test-results-demonstrate-the-strong-capital-position-of-us-banking-system Fri, 21 Mar 2014 04:00:00 GMT https://www.sullcrom.com/bank-capital-plans-and-stress-tests-2014-stress-test-results-demonstrate-the-strong-capital-position-of-us-banking-system <strong>FATCA&mdash;Updates and Coordinating Regulations</strong>: Treasury Releases Last Substantial Regulations Package Necessary to Implement FATCA https://www.sullcrom.com/fatcaupdates-and-coordinating-regulations-treasury-releases-last-substantial-regulations-package-necessary-to-implement-fatca Fri, 21 Mar 2014 04:00:00 GMT https://www.sullcrom.com/fatcaupdates-and-coordinating-regulations-treasury-releases-last-substantial-regulations-package-necessary-to-implement-fatca <strong>Ukraine-Related Economic Sanctions</strong>: U.S. and EU Adopt Economic Sanctions in Response to the Current Situation in Ukraine; Additional Measures Likely if Current Situation Persists or Escalates https://www.sullcrom.com/ukraine-related-economic-sanctions Wed, 19 Mar 2014 04:00:00 GMT https://www.sullcrom.com/ukraine-related-economic-sanctions <strong>Chairman Camp&rsquo;s Discussion Draft of Tax Reform Act of 2014 and President Obama&rsquo;s Fiscal Year 2015 Revenue Proposals: Proposals Relating to Individuals, Retirement Plans, and Estate and Gift Taxation </strong> https://www.sullcrom.com/chairman-camps-discussion-draft-of-tax-reform-act-of-2014-and-president-obamas-fiscal-year-2015-revenue-proposals-proposals Tue, 18 Mar 2014 04:00:00 GMT https://www.sullcrom.com/chairman-camps-discussion-draft-of-tax-reform-act-of-2014-and-president-obamas-fiscal-year-2015-revenue-proposals-proposals <strong><em>Kahn v. M&amp;F Worldwide Corp</em></strong><strong>.: </strong>Delaware Supreme Court Affirms <em>In Re MFW</em> Court of Chancery Ruling that Business Judgment Review Can Apply to Squeeze-Out Mergers Conditioned Up Front on Both Approval by Special Committee and Majority-of-the-Minority Vote https://www.sullcrom.com/kahn-v-mandf-worldwide-corp-delaware-supreme-court-affirms-in-re-mfw-court-of-chancery-ruling Mon, 17 Mar 2014 04:00:00 GMT https://www.sullcrom.com/kahn-v-mandf-worldwide-corp-delaware-supreme-court-affirms-in-re-mfw-court-of-chancery-ruling Don Korb, Eric Wang, Jim Gadwood and Alan Kravitz Author&nbsp;&quot;U.S. Transfer Pricing Audit Roadmap Can Help Taxpayers&quot; in <em>International Tax Review</em> https://www.sullcrom.com/publications-korb-wang-gadwood-kravitz-co-author-article-international-tax-review-2014 Mon, 17 Mar 2014 04:00:00 GMT https://www.sullcrom.com/publications-korb-wang-gadwood-kravitz-co-author-article-international-tax-review-2014 <em><strong>In re Orchard Enterprises, Inc. Stockholder Litigation</strong></em>: Delaware Court of Chancery Provides Guidance on Squeeze-Out Mergers and Entire Fairness Review at Summary Judgment https://www.sullcrom.com/in-re-orchard-enterprises-inc-stockholder-litigation Fri, 14 Mar 2014 04:00:00 GMT https://www.sullcrom.com/in-re-orchard-enterprises-inc-stockholder-litigation Michael Escue Authors Banking Column in <em>New York Law Journal</em> https://www.sullcrom.com/michael-escue-NYLJ-March-2014 Thu, 13 Mar 2014 04:00:00 GMT https://www.sullcrom.com/michael-escue-NYLJ-March-2014 <strong>Arbitration</strong>: <em>BG Group </em>Decision: U.S. Supreme Court Holds that Failure to Fulfill Preconditions to Arbitration Are Generally for Arbitrators, Not Courts, to Decide and Court Review is Deferential https://www.sullcrom.com/arbitration Fri, 07 Mar 2014 05:00:00 GMT https://www.sullcrom.com/arbitration <div><strong>Sarbanes-Oxley Whistleblower Provision: </strong>U.S. Supreme Court Significantly Expands Sarbanes-Oxley Whistleblower Provision to Include Employees of Non-Public Contractors and Subcontractors of Public Companies</div> https://www.sullcrom.com/sarbanes-oxley-whistleblower-provision Thu, 06 Mar 2014 05:00:00 GMT https://www.sullcrom.com/sarbanes-oxley-whistleblower-provision <strong>U.S. Supreme Court Hears Arguments on Critical Issue for Securities Fraud Class Actions</strong>: Supreme Court Considers Overruling <em>Basic&#39;s</em> Fraud-on-the-Market Presumption or Requiring Proof of Price Distortion at Class Certification https://www.sullcrom.com/us-supreme-court-hears-arguments-on-critical-issue-for-securities-fraud-class-actions Thu, 06 Mar 2014 05:00:00 GMT https://www.sullcrom.com/us-supreme-court-hears-arguments-on-critical-issue-for-securities-fraud-class-actions <strong>IRS Issues Third Directive Regarding the Issuance and Enforcement of Information Document Requests: </strong>Third Directive Clarifies and Supersedes Earlier Directive Regarding the Enforcement Process for Information Document Requests https://www.sullcrom.com/irs-issues-third-directive-regarding-the-issuance-and-enforcement-of-information-document-requests Wed, 05 Mar 2014 05:00:00 GMT https://www.sullcrom.com/irs-issues-third-directive-regarding-the-issuance-and-enforcement-of-information-document-requests <strong>Spin-Off and Listing by Introduction of Feishang Anthracite Resources Limited: </strong>Spin-Off by U.S.-Listed Companies via a Listing by Introduction on the Hong Kong Stock Exchange https://www.sullcrom.com/spin-off-and-listing-by-introduction-of-feishang-anthracite-resources-limited Wed, 05 Mar 2014 05:00:00 GMT https://www.sullcrom.com/spin-off-and-listing-by-introduction-of-feishang-anthracite-resources-limited Ted Edelman Co-edits International Law Publication https://www.sullcrom.com/ted-edelman-co-edits-international-law-publication Tue, 04 Mar 2014 05:00:00 GMT https://www.sullcrom.com/ted-edelman-co-edits-international-law-publication <div>Louise Delahunty and Nic Bourtin Co-author Article on Importance of M&amp;A Legal Due Diligence</div> https://www.sullcrom.com/Publications-Delahunty-Bourtin-Author-Article-Importance-MA-Legal-Due-Diligence-2014 Mon, 03 Mar 2014 05:00:00 GMT https://www.sullcrom.com/Publications-Delahunty-Bourtin-Author-Article-Importance-MA-Legal-Due-Diligence-2014 <strong>New York Budget Bill Proposes Estate and Gift Tax Reform and Changes to Income Taxation of Trusts</strong>: New York Governor Andrew Cuomo&rsquo;s Executive Budget Bill for 2014-2015 Proposes Including Gifts in Taxable Estate, Increasing Estate Tax Exemption, Decreasing Maximum Estate Tax Rates, Eliminating the Generation-Skipping Transfer Tax and Changing the Taxation of Non-Resident and Exempt Resident Trusts with New York Resident Beneficiaries https://www.sullcrom.com/new-york-budget-bill-proposes-estate-and-gift-tax-reform-and-changes-to-income-taxation-of-trusts Fri, 28 Feb 2014 05:00:00 GMT https://www.sullcrom.com/new-york-budget-bill-proposes-estate-and-gift-tax-reform-and-changes-to-income-taxation-of-trusts <strong>International Tax Cooperation</strong>: OECD Standard for Automatic Exchange of Financial Account Information https://www.sullcrom.com/international-tax-cooperation-oecd-standard-for-automatic-exchange-of-financial-account-information Thu, 27 Feb 2014 05:00:00 GMT https://www.sullcrom.com/international-tax-cooperation-oecd-standard-for-automatic-exchange-of-financial-account-information <strong>Regulations Clarify When a Section 83 Substantial Risk of Forfeiture Exists</strong>: Only Established Through Service Condition or Performance Condition; Application of Section 16(b) Short-Swing Liability Rule Clarified https://www.sullcrom.com/regulations-clarify-when-a-section-83-substantial-risk-of-forfeiture-exists Wed, 26 Feb 2014 05:00:00 GMT https://www.sullcrom.com/regulations-clarify-when-a-section-83-substantial-risk-of-forfeiture-exists <div>Jeff Hochberg and Michael Orchowski Co-Author Article in <em>Tax Lawyer</em></div> https://www.sullcrom.com/publications-Hochberg-Orchowski-Co-Author-Article-Tax-Lawyer-2014 Tue, 25 Feb 2014 05:00:00 GMT https://www.sullcrom.com/publications-Hochberg-Orchowski-Co-Author-Article-Tax-Lawyer-2014 <strong>&ldquo;Enhanced Prudential Standards&rdquo; for Large U.S. Bank Holding Companies and Foreign Banking Organizations: </strong>Federal Reserve Approves Final Rule Implementing Certain Provisions of Section 165 of the Dodd-Frank Act Increasing Supervision and Regulation of Large U.S. Bank Holding Companies and Foreign Banking Organizations https://www.sullcrom.com/enhanced-prudential-standards-for-large-us-bank-holding-companies-and-foreign-banking-organizations Mon, 24 Feb 2014 05:00:00 GMT https://www.sullcrom.com/enhanced-prudential-standards-for-large-us-bank-holding-companies-and-foreign-banking-organizations <strong>Federal Circuit Upholds <em>De Novo</em> Standard of Review for Claim Construction: </strong><em>En Banc</em> Majority Holds that Claim Construction Will Continue to Receive <em>De Novo</em> Review on Appeal, Maintaining Current Law https://www.sullcrom.com/federal-circuit-upholds-de-novo-standard-of-review-for-claim-construction-en-banc-majority-holds-that-claim-construction Mon, 24 Feb 2014 05:00:00 GMT https://www.sullcrom.com/federal-circuit-upholds-de-novo-standard-of-review-for-claim-construction-en-banc-majority-holds-that-claim-construction <strong>New York City Requires Employers to Provide Reasonable Accommodations to Pregnant Workers: </strong>New York City Employers Required to Provide Reasonable Accommodations for Pregnancy, Childbirth and Related Conditions as of January 30, 2014 and to Provide Written Notice to Employees by May 30, 2014 https://www.sullcrom.com/new-york-city-requires-employers-to-provide-reasonable-accommodations-to-pregnant-workers Mon, 24 Feb 2014 05:00:00 GMT https://www.sullcrom.com/new-york-city-requires-employers-to-provide-reasonable-accommodations-to-pregnant-workers <strong>Transfer Pricing Audit Roadmap: </strong>Internal Revenue Service Provides Guidance to Assist IRS Agents in Planning, Executing and Resolving Transfer Pricing Examinations https://www.sullcrom.com/transfer-pricing-audit-roadmap Wed, 19 Feb 2014 05:00:00 GMT https://www.sullcrom.com/transfer-pricing-audit-roadmap <strong>Changes to UK Corporate Prosecution Regime: </strong>Implementation of Deferred Prosecution Agreements and New Sentencing Guidelines https://www.sullcrom.com/changes-to-uk-corporate-prosecution-regime-implementation-of-deferred-prosecution-agreements-and-new-sentencing-guidelines Tue, 18 Feb 2014 05:00:00 GMT https://www.sullcrom.com/changes-to-uk-corporate-prosecution-regime-implementation-of-deferred-prosecution-agreements-and-new-sentencing-guidelines <strong>Section 4371 Excise Tax on Insurance and Reinsurance Contracts: </strong>District Court Holds that Federal Excise Tax Does Not Apply to Retrocession Agreements https://www.sullcrom.com/section-4371-excise-tax-on-insurance-and-reinsurance-contracts-district-court-holds-that-federal-excise-tax-does-not-apply-to-retrocession-agreements Tue, 11 Feb 2014 05:00:00 GMT https://www.sullcrom.com/section-4371-excise-tax-on-insurance-and-reinsurance-contracts-district-court-holds-that-federal-excise-tax-does-not-apply-to-retrocession-agreements <strong>UK Employment Arrangements: </strong>UK Publishes Proposed Tax Measures Against Dual Contracts https://www.sullcrom.com/uk-employment-arrangements-uk-publishes-proposed-tax-measures-against-dual-contracts Wed, 05 Feb 2014 05:00:00 GMT https://www.sullcrom.com/uk-employment-arrangements-uk-publishes-proposed-tax-measures-against-dual-contracts <strong>IRS Issues Proposed Regulations on Allocation of Partnership Liabilities and Disguised Sales Rules: </strong>The Proposed Regulations, If Adopted, Would Affect the Tax Consequences of Many Transactions Involving Partners and Partnerships https://www.sullcrom.com/irs-issues-proposed-regulations-on-allocation-of-partnership-liabilities-and-disguised-sales-rules Tue, 04 Feb 2014 05:00:00 GMT https://www.sullcrom.com/irs-issues-proposed-regulations-on-allocation-of-partnership-liabilities-and-disguised-sales-rules Matthew Friestedt Co-authors <em>The M&amp;A Lawyer </em>Article on Employee Incentives During a Company Sale https://www.sullcrom.com/publications-friestedt-co-authors-manda-lawyer-article-employee-incentives-during-company-sale-2017 Sat, 01 Feb 2014 05:00:00 GMT https://www.sullcrom.com/publications-friestedt-co-authors-manda-lawyer-article-employee-incentives-during-company-sale-2017 <strong>2014 Proxy Season Developments: </strong>SEC Staff Issues Guidance on Unbundling Proposals; ISS Addresses Third-Party Director Compensation, Publishes Updated QuickScore Metrics, Opens Data Verification Period, Requests Comments for Longer-Term Policy Changes, and Issues Other New Policies https://www.sullcrom.com/2014_Proxy_Season_Developments Thu, 30 Jan 2014 05:00:00 GMT https://www.sullcrom.com/2014_Proxy_Season_Developments <B>Chinese Affiliates of Big Four Accounting Firms Ordered Barred from Practicing Before the SEC for Six Months; Suspension Stayed Pending Appeal: </B>Administrative Law Judge Finds that the Firms “Willfully Refused” to Comply with SEC Requests for Audit Work Papers for Issuers Under Investigation for Accounting Fraud https://www.sullcrom.com/Chinese-Affiliates-of-Big-Four-Accounting-Firms-Ordered-Barred-from-Practicing-Before-the-SEC-for-Six-Months-Suspension-Stayed-Pending-Appeal Wed, 29 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Chinese-Affiliates-of-Big-Four-Accounting-Firms-Ordered-Barred-from-Practicing-Before-the-SEC-for-Six-Months-Suspension-Stayed-Pending-Appeal <B>Volcker Rule: </B>U.S. Agencies Approve Final Volcker Rule, Detailing Prohibitions and Compliance Regimes Applicable to Banking Entities Worldwide https://www.sullcrom.com/Volcker-Rule-01-27-2014 Mon, 27 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Volcker-Rule-01-27-2014 Don Korb, Eric Wang and Jim Gadwood Author &quot;Debt-Equity Litigation Returns to US Courts&quot;&nbsp;in<em> British Tax Review</em> https://www.sullcrom.com/Publications-Korb-Wang-Gadwood-Co-Author-Article-British-Tax-Review-2014 Mon, 27 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Publications-Korb-Wang-Gadwood-Co-Author-Article-British-Tax-Review-2014 Fran&ccedil;ois Barri&egrave;re Authors Section for <em>R&eacute;pertoire de droit civil Dalloz</em> https://www.sullcrom.com/Publications-Barriere-Authors-Section-Repertoire-de-droit-civil-Dalloz-2014 Mon, 27 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Section-Repertoire-de-droit-civil-Dalloz-2014 <B>Patent Infringement and Declaratory Judgment: </B>U.S. Supreme Court Holds That a Patentee Has the Burden of Proving Infringement in a Declaratory Judgment Action Brought by a Licensee https://www.sullcrom.com/Patent-Infringement-and-Declaratory-Judgment Fri, 24 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Patent-Infringement-and-Declaratory-Judgment <B>Corporate Inversion Transactions: </B>IRS and Treasury Issue Temporary Regulations to Determine When Stock Is Disregarded for Purposes of the Internal Revenue Code’s Anti-Inversion Rules https://www.sullcrom.com/Corporate-Inversion-Transactions Wed, 22 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Corporate-Inversion-Transactions <B>Heightened Risk Governance Standards for Banks and Bank Boards of Directors: </B>Proposed OCC “Guidelines” Would Establish Heightened Standards for Large National Banks’ Risk Governance Frameworks and Boards of Directors, and Accelerate Trends of Regulatory Involvement and Reliance on Enforcement https://www.sullcrom.com/Heightened_Risk_Governance_Standards_for_Banks_and_Bank_Boards_of_Directors Tue, 21 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Heightened_Risk_Governance_Standards_for_Banks_and_Bank_Boards_of_Directors <B>Securities Law—Potential Expansion of Liability Theories Under the Martin Act: </B>New York State Attorney General and BlackRock Settle Investigation into BlackRock’s Analyst Survey Program, Signaling Potential Expansion of Martin Act Liability Under “Insider Trading 2.0” Theory https://www.sullcrom.com/Securities-Law-Potential-Expansion-of-Liability-Theories-Under-the-Martin-Act Tue, 21 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Securities-Law-Potential-Expansion-of-Liability-Theories-Under-the-Martin-Act Jake Elghanayan Authors Article on Pension Padding for <em>Albany Law Review</em> https://www.sullcrom.com/jake-elghanayan-authors-article-on-pension-padding-for-albany-law-review-2014 Tue, 21 Jan 2014 05:00:00 GMT https://www.sullcrom.com/jake-elghanayan-authors-article-on-pension-padding-for-albany-law-review-2014 <strong>Hart-Scott-Rodino Act: </strong>HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-17-2014 Fri, 17 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-17-2014 <B>Physical Commodities and Merchant Banking Activities Conducted by Financial Holding Companies: </B>Federal Reserve Seeks Public Comment on New Limitations on Physical Commodities and Merchant Banking Activities Conducted by Financial Holding Companies Under the Bank Holding Company Act https://www.sullcrom.com/Physical_Commodities_and_Merchant_Banking_Activities_Conducted_by_Financial_Holding_Companies Thu, 16 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Physical_Commodities_and_Merchant_Banking_Activities_Conducted_by_Financial_Holding_Companies <B>Personal Jurisdiction: </B>U.S. Supreme Court Limits General Personal Jurisdiction Over Out-of-State and Foreign Corporations https://www.sullcrom.com/Personal_Jurisdiction Wed, 15 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Personal_Jurisdiction <B>Volcker Rule: </B>Agencies Issue Interim Final Rule Exempting Certain TruPS-Backed CDOs from the Volcker Rule’s Prohibition on Banking Entities’ Holding Ownership Interests in or Sponsoring Covered Funds https://www.sullcrom.com/Volcker-Rule Tue, 14 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Volcker-Rule <B>CFTC Cross-Border Jurisdiction and Comparability Determinations: </B>CFTC Issues Substituted Compliance Comparability Determinations and Takes Other Actions Regarding the Cross-Border Applicability of Dodd-Frank Title VII https://www.sullcrom.com/CFTC-Cross-Border-Jurisdiction-and-Comparability-Determinations Tue, 07 Jan 2014 05:00:00 GMT https://www.sullcrom.com/CFTC-Cross-Border-Jurisdiction-and-Comparability-Determinations <B>IRS Issues Regulations Regarding Ownership and Information Reporting of Passive Foreign Investment Companies: </B>Final and Temporary Regulations Provide Guidance Regarding Ownership of Passive Foreign Investment Companies and Implement the Annual Report Requirement for Shareholders of Passive Foreign Investment Companies https://www.sullcrom.com/IRS-Issues-Regulations-Regarding-Ownership-and-Information-Reporting-of-Passive-Foreign-Investment-Companies Tue, 07 Jan 2014 05:00:00 GMT https://www.sullcrom.com/IRS-Issues-Regulations-Regarding-Ownership-and-Information-Reporting-of-Passive-Foreign-Investment-Companies <B>Regulatory Capital Requirements: </B>UK Enacts Tax Regime for New Additional Tier 1 and Tier 2 Regulatory Capital Instruments https://www.sullcrom.com/Regulatory-Capital-Requirements-01-06-2014 Mon, 06 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Regulatory-Capital-Requirements-01-06-2014 <B>Volcker Rule: </B>Agencies Reviewing Applicability of Volcker Rule to TruPS-Backed CDOs; Intent Appears to Be to Forestall Immediate Write-Downs https://www.sullcrom.com/Volcker_Rule_TruPS Fri, 27 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Volcker_Rule_TruPS <B>IRS Issues Final and New Proposed Regulations Implementing the 3.8% Tax on Investment Income: </B>Final Regulations and New Proposed Regulations Implement the 3.8% Tax on Net Investment Income of Individuals, Estates and Trusts with Income in Excess of Statutory Thresholds https://www.sullcrom.com/IRS_Issues_Final_and_New_Proposed_Regulations Fri, 20 Dec 2013 05:00:00 GMT https://www.sullcrom.com/IRS_Issues_Final_and_New_Proposed_Regulations <B>The New York Nonprofit Revitalization Act of 2013</B> https://www.sullcrom.com/The_New_York_Nonprofit_Revitalization Fri, 20 Dec 2013 05:00:00 GMT https://www.sullcrom.com/The_New_York_Nonprofit_Revitalization <B>M&A Executive Compensation Enhancements and Impact on the Say-on-Golden-Parachute Vote: </B>Review Shows that Companies Continue to Adopt Deal-Related Enhancements and that Many Enhancements do not Negatively Impact the Say-on-Golden-Parachute Vote https://www.sullcrom.com/M_A_Executive_Compensation_Enhancements_and_Impact_on_the_Say_on_Golden_Parachute_Vote Tue, 17 Dec 2013 05:00:00 GMT https://www.sullcrom.com/M_A_Executive_Compensation_Enhancements_and_Impact_on_the_Say_on_Golden_Parachute_Vote <B>Federal Insurance Office Report: </B>The Federal Insurance Office Releases Report on How to Modernize and Improve Insurance Regulation in the United States https://www.sullcrom.com/Federal_Insurance_Office_Report Mon, 16 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Federal_Insurance_Office_Report Frank Aquila and Melissa Sawyer Author Article Looking Back on 2013 for <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/Publications-Aquila-Sawyer-Author-Article-Looking-Back-The-MA-Lawyer-2013 Mon, 16 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Sawyer-Author-Article-Looking-Back-The-MA-Lawyer-2013 Joe Frumkin, Frank Aquila and Glen Schleyer Author Article on Shareholder Activism for <em>Practical Law Journal</em> https://www.sullcrom.com/Publications-Frumkin-Aquila-Schleyer-Author-Article-Shareholder-Activism-Practical-Law-Journal-2013 Mon, 16 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Frumkin-Aquila-Schleyer-Author-Article-Shareholder-Activism-Practical-Law-Journal-2013 <B>Volcker Rule: </B>Agencies Approve Long-Awaited Final Rule; Most Requirements to Take Effect on July 21, 2015 https://www.sullcrom.com/Volcker_Rule Fri, 13 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Volcker_Rule <B>“SPOE” Resolution Strategy for Systemically Important Financial Institutions Under Dodd-Frank: </B>FDIC Seeks Comment on Its “Single Point of Entry” Strategy for Resolving Systemically Important Financial Institutions Under Title II of the Dodd-Frank Act https://www.sullcrom.com/Resolution_Strategy_for_Systemically_Important_Financial_Institutions_Under_Dodd_Frank Thu, 12 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Resolution_Strategy_for_Systemically_Important_Financial_Institutions_Under_Dodd_Frank <B>Financial Market Utilities Regulation: </B>Federal Reserve Issues Final Rules Setting Forth Requirements for a Federal Reserve Bank to Open and Maintain Accounts for, and Provide Financial Services to, Designated Financial Market Utilities https://www.sullcrom.com/Financial_Market_Utilities_Regulation Thu, 12 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Financial_Market_Utilities_Regulation <B>Nasdaq Compensation Committee Independence Requirements: </B>SEC Publishes Nasdaq Rule Change Removing Prohibition on Receipt of Compensatory Fees by Compensation Committee Members; Change Aligns Nasdaq Rule with NYSE Rule https://www.sullcrom.com/Nasdaq_Compensation_Committee_Independence_Requirements Thu, 12 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Nasdaq_Compensation_Committee_Independence_Requirements <B>EU Merger Control: </B>European Commission Simplifies Merger Control Procedures https://www.sullcrom.com/EU_Merger_Control Wed, 11 Dec 2013 05:00:00 GMT https://www.sullcrom.com/EU_Merger_Control <B>UK Employment Arrangements: </B>UK Tax Measures Against Dual Contracts To Be Published in January https://www.sullcrom.com/UK-Employment-Arrangements-12-10-13 Tue, 10 Dec 2013 05:00:00 GMT https://www.sullcrom.com/UK-Employment-Arrangements-12-10-13 Fran&ccedil;ois Barri&egrave;re Authors Article for <em>Revue des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Publications-Barriere-Authors-Article-Revue-des-societes-2013 Mon, 09 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Article-Revue-des-societes-2013 <B>German Merger Control: </B>German Federal Cartel Office Publishes Draft Guidelines on Jurisdiction for Merger Review https://www.sullcrom.com/German-Merger-Control-12-06-2013 Fri, 06 Dec 2013 05:00:00 GMT https://www.sullcrom.com/German-Merger-Control-12-06-2013 <B>UK Employment Arrangements: </B>UK Plans Tax Measures Against Dual Contracts https://www.sullcrom.com/UK-Employment-Arrangements Fri, 06 Dec 2013 05:00:00 GMT https://www.sullcrom.com/UK-Employment-Arrangements <B><I>Activision Blizzard, Inc. v. Hayes</I>: </B>Delaware Supreme Court Rules that Equity Repurchase Is not a Merger, Business Combination or Similar Transaction https://www.sullcrom.com/Activision-Blizzard-Inc-v-Hayes Thu, 05 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Activision-Blizzard-Inc-v-Hayes <B><I>Great Hill Equity Partners IV, LP v. SIG Growth Equity Fund I, LLLP: </I></B>Delaware Court of Chancery Rules that Attorney-Client Privilege Passes as a Matter of Law to the Surviving Corporation in a Merger https://www.sullcrom.com/Great-Hill-Equity-Partners-IV-LP-v-SIG-Growth-Equity-Fund-I-LLLP Thu, 05 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Great-Hill-Equity-Partners-IV-LP-v-SIG-Growth-Equity-Fund-I-LLLP <B>Withholding Tax on Dividend Equivalent Payments: </B>IRS and Treasury Issue Final and Proposed Regulations on Withholding Tax on “Dividend Equivalent Payments” https://www.sullcrom.com/Withholding_Tax_on_Dividend_Equivalent_Payments Thu, 05 Dec 2013 05:00:00 GMT https://www.sullcrom.com/Withholding_Tax_on_Dividend_Equivalent_Payments <B>EU State Aid: </B>EU Commission Consults on New Rules on State Aid for Companies in Difficulty https://www.sullcrom.com/EU-State-Aid Tue, 03 Dec 2013 05:00:00 GMT https://www.sullcrom.com/EU-State-Aid Andy Solomon Co-Authors Article for <em>Taxnet Pro</em> https://www.sullcrom.com/publications-solomon-authors-article-for-taxnet-pro Sun, 01 Dec 2013 05:00:00 GMT https://www.sullcrom.com/publications-solomon-authors-article-for-taxnet-pro Matthew Friestedt&nbsp;Co-authors <em>The M&amp;A Lawyer&nbsp;</em>Article on Discretionary M&amp;A Executive Compensation Enhancements https://www.sullcrom.com/Publication-Friestedt-Wang-MA-Lawyer-2013 Fri, 29 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Publication-Friestedt-Wang-MA-Lawyer-2013 <B>Legal Exposure Impact on CCAR 2014</B> https://www.sullcrom.com/Legal-Exposure-Impact-on-CCAR-2014 Mon, 25 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Legal-Exposure-Impact-on-CCAR-2014 <B>New York State Tax Reform Commission Issues Final Report: </B>New York State Tax Reform and Fairness Commission Recommends Merging Bank Tax into Corporate Franchise Tax, Streamlining Corporate Audit Process, Increasing Estate Tax Exemption, Eliminating GST Tax, Reinstating Gift Tax and Closing “DING” Trust Loophole https://www.sullcrom.com/New-York-State-Tax-Reform-Commission-Issues-Final-Report Fri, 22 Nov 2013 05:00:00 GMT https://www.sullcrom.com/New-York-State-Tax-Reform-Commission-Issues-Final-Report <B>Federal Circuit Clarifies “Nexus” Requirement for Permanently Enjoining Patent Infringement: </B>The Court of Appeals Vacates the District Court’s Denial of Apple’s Request for a Permanent Injunction Against Samsung With Respect to Smartphone/Tablet Utility Patents and Remands for Further Proceedings https://www.sullcrom.com/Federal_Circuit_Clarifies_Nexus_Requirement_for_Permanently_Enjoining_Patent_Infringement Tue, 19 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Federal_Circuit_Clarifies_Nexus_Requirement_for_Permanently_Enjoining_Patent_Infringement <B>IRS Issues Directive Revising the Information Document Request Enforcement Process for LBI Examinations: </B>IRS Large Business and International Division Revises and Expands Earlier Directive on Requirements for Revenue Agents Who Issue Information Document Requests https://www.sullcrom.com/IRS-Issues-Directive-Revising-the-Information-Document-Request-Enforcement-Process-for-LBI-Examinations Tue, 19 Nov 2013 05:00:00 GMT https://www.sullcrom.com/IRS-Issues-Directive-Revising-the-Information-Document-Request-Enforcement-Process-for-LBI-Examinations <B>CFTC Proposes Position Limit Aggregation Rules: </B>CFTC Proposes Aggregation Standards Applicable to Position Limits for Derivatives https://www.sullcrom.com/CFTC_Proposes_Position_Limit_Aggregation_Rules Mon, 18 Nov 2013 05:00:00 GMT https://www.sullcrom.com/CFTC_Proposes_Position_Limit_Aggregation_Rules <B>U.S. Supreme Court to Consider Critical Issue for Securities Fraud Class Actions: </B>Possible Overruling of Basic’s “Fraud-on-the-Market” Presumption Could Spell Major Changes for Current Regime https://www.sullcrom.com/US_Supreme_Court_to_Consider_Critical_Issue_for_Securities_Fraud_Class_Actions Mon, 18 Nov 2013 05:00:00 GMT https://www.sullcrom.com/US_Supreme_Court_to_Consider_Critical_Issue_for_Securities_Fraud_Class_Actions Willard Taylor Co-authors Comparative Study on US and Dutch REITs https://www.sullcrom.com/Publication-Taylor-US-Dutch-REITs-Bulletin-International-Taxation Wed, 13 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Publication-Taylor-US-Dutch-REITs-Bulletin-International-Taxation Don Korb Authors Article on LBI Examinations for <em>Bloomberg BNA</em> https://www.sullcrom.com/publications-korb-authors-article-lbi-examinations-bloomberg-bna-2013 Tue, 12 Nov 2013 05:00:00 GMT https://www.sullcrom.com/publications-korb-authors-article-lbi-examinations-bloomberg-bna-2013 Whitney Chatterjee, Saul Sarrett and Jinyoung Joo Author Article for <em>The Investment Lawyer</em> https://www.sullcrom.com/Publications-Chatterjee-Sarrett-Joo-Author-Article-The-Investment-Lawyer-2013 Mon, 11 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Chatterjee-Sarrett-Joo-Author-Article-The-Investment-Lawyer-2013 <B>CFTC Proposes New Position Limits: </B>CFTC Proposes New Rules to Impose Position Limits on Derivatives on 28 Physical Commodities https://www.sullcrom.com/CFTC_Proposes_New_Position_Limits Fri, 08 Nov 2013 05:00:00 GMT https://www.sullcrom.com/CFTC_Proposes_New_Position_Limits <B>Hart-Scott-Rodino Act: </B>Federal Trade Commission Amends HSR Act Rules Applicable to Transfers of Exclusive Patent Rights in the Pharmaceutical Industry https://www.sullcrom.com/Hart_Scott_Rodino_Act Fri, 08 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Hart_Scott_Rodino_Act U.S. District Court Holds That a Foreign Parent Company Can Be Liable for Pension Liabilities of Its U.S. Subsidiary https://www.sullcrom.com/Foreign_Parent_Company_Can_Be_Liable_for_Pension_Liabilities_of_Its_US_Subsidiary Fri, 08 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Foreign_Parent_Company_Can_Be_Liable_for_Pension_Liabilities_of_Its_US_Subsidiary <B>Bank Capital Plans and Stress Tests: </B>Federal Reserve Issues Instructions and Guidance for the 2014 Comprehensive Capital Analysis and Review Program https://www.sullcrom.com/Bank_Capital_Plans_and_Stress_Tests Wed, 06 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Bank_Capital_Plans_and_Stress_Tests <B>Final Regulations Ease Compliance with the Loss Trafficking Rules: </B>IRS Finalizes Regulations Limiting the Application of the Section 382 Segregation Rules in Certain Circumstances https://www.sullcrom.com/Final_Regulations_Ease_Compliance_with_the_Loss_Trafficking_Rules Wed, 06 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Final_Regulations_Ease_Compliance_with_the_Loss_Trafficking_Rules <B>Partial Offer for Chong Hing Bank Limited: </B>Takeover Code Lessons https://www.sullcrom.com/Partial-Offer-for-Chong-Hing-Bank-Limited Wed, 06 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Partial-Offer-for-Chong-Hing-Bank-Limited <B>CFTC Proposes New Position Limits and Aggregation Rules: </B>CFTC Proposes New Rules to Impose Position Limits on Derivatives on 28 Physical Commodities, Voluntarily Dismisses Appeal of District Court Decision Vacating Original Position Limit Rules, and Proposes Aggregation Standards Applicable to Position Limits for Derivatives https://www.sullcrom.com/CFTC-Proposes-New-Position-Limits-and-Aggregation-Rules Tue, 05 Nov 2013 05:00:00 GMT https://www.sullcrom.com/CFTC-Proposes-New-Position-Limits-and-Aggregation-Rules <B>FATCA — Updates and Draft FFI Agreement: </B>IRS Notice Previews Proposed FATCA Guidance and Provides a Draft Agreement for Participating FFIs https://www.sullcrom.com/FATCA-Updates-and-Draft-FFI-Agreement Mon, 04 Nov 2013 05:00:00 GMT https://www.sullcrom.com/FATCA-Updates-and-Draft-FFI-Agreement Karen Seymour and Jeff Chivers Author Article for <i>The Sedona Conference Journal</i> https://www.sullcrom.com/Publications-Seymour-Chivers-Author-Article-Sedona-Conference-Journal-2013 Mon, 04 Nov 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Seymour-Chivers-Author-Article-Sedona-Conference-Journal-2013 Andy Solomon Co-Authors Article for <em>Practical International Tax Strategies</em> https://www.sullcrom.com/publications-solomon-authors-article-practical-international-tax-strategies Thu, 31 Oct 2013 04:00:00 GMT https://www.sullcrom.com/publications-solomon-authors-article-practical-international-tax-strategies <B>Basel III Liquidity Framework: </B>Federal Reserve Issues Basel III Liquidity Coverage Ratio Proposal for Large U.S. Banks https://www.sullcrom.com/Basel-III-Liquidity-Framework-10-29-2013 Tue, 29 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Basel-III-Liquidity-Framework-10-29-2013 Michael McGowan and Emma Hardwick Author Article for <em>British Tax Review</em> on UK Finance Act 2013 https://www.sullcrom.com/Publications-McGowan-Hardwick-Author-Article-British-Tax-Review-UK-Finance-Act-2013 Mon, 28 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Publications-McGowan-Hardwick-Author-Article-British-Tax-Review-UK-Finance-Act-2013 <B>ISS Proposes Limited Updates to 2014 Voting Policy: </B>Proposals Would Provide Greater Flexibility on Board Implementation of Shareholder Proposals and Eliminate One-Year TSR from the Quantitative Pay-for-Performance Analysis https://www.sullcrom.com/ISS-Proposes-Limited-Updates-to-2014-Voting-Policy Wed, 23 Oct 2013 04:00:00 GMT https://www.sullcrom.com/ISS-Proposes-Limited-Updates-to-2014-Voting-Policy <B>Royalty Rates for Standard-Essential Patents: </B>In Second Decision of Its Kind, District Court Determines RAND Royalty Rate for 19 Patents Essential to 802.11 WiFi Standard https://www.sullcrom.com/Royalty-Rates-for-Standard-Essential-Patents Mon, 07 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Royalty-Rates-for-Standard-Essential-Patents Fran&ccedil;ois Barri&egrave;re Authors Article on French Law Developments for <em>Droit des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Publications-Barriere-Authors-Article-French-Law-Developments-Droit-des-societes-2013 Mon, 07 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Article-French-Law-Developments-Droit-des-societes-2013 Fran&ccedil;ois Barri&egrave;re Authors Two Articles on French Law and Commercial Trusts for <em>McGill Law Journal</em> https://www.sullcrom.com/Publications-Barriere-Authors-Two-Articles-French-Law-Commercial-Trusts-McGill-Law-Journal-2013 Mon, 07 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Two-Articles-French-Law-Commercial-Trusts-McGill-Law-Journal-2013 Melissa Sawyer and Rebecca Crosby Publish Article on Tender Offers in <em>The Review of Securities &amp; Commodities Regulation</em> https://www.sullcrom.com/Publications-Sawyer-Crosby-Publish-Article-Tender-Offers-Review-Securities-Commodities-Regulation-2013 Mon, 07 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Sawyer-Crosby-Publish-Article-Tender-Offers-Review-Securities-Commodities-Regulation-2013 <B>Asset Management and Financial Stability: </B>Office of Financial Research Publishes Report on “Asset Management and Financial Stability” https://www.sullcrom.com/Asset-Management-and-Financial-Stability Thu, 03 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Asset-Management-and-Financial-Stability <B>Credit Risk Retention: </B>Six Federal Agencies Repropose Joint Rules on Credit Risk Retention https://www.sullcrom.com/SC-Publication-Credit-Risk-Retention Thu, 03 Oct 2013 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Credit-Risk-Retention <B>Bank Capital Plans and Stress Tests: </B>Federal Reserve Issues Interim Final Rules Addressing Application of New Basel III-Based Capital Framework for Purposes of the 2013-2014 Capital Plan and Stress Test Cycle https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests-10-02-2013 Wed, 02 Oct 2013 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests-10-02-2013 Andy Solomon Co-Authors Article for <em>Journal of Taxation of Investments </em> https://www.sullcrom.com/publications-solomon-authors-article-for-journal-of-taxation-of-investments Tue, 01 Oct 2013 04:00:00 GMT https://www.sullcrom.com/publications-solomon-authors-article-for-journal-of-taxation-of-investments Andy Solomon Co-Authors Chapter for <em>WorldTrade Executive: Global Transfer Pricing Solutions</em> https://www.sullcrom.com/publications-solomon-co-authors-chapter-for-worldtrade-executive-global-transfer-pricing-solutions Tue, 01 Oct 2013 04:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-chapter-for-worldtrade-executive-global-transfer-pricing-solutions Don Crawshaw Authors Article on Recharacterization for <em>Review of Securities &amp; Commodities Regulation</em> https://www.sullcrom.com/Publications-Crawshaw-Authors-Article-Recharacterization-Review-Securities-Commodities-Regulation-2013 Mon, 30 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Crawshaw-Authors-Article-Recharacterization-Review-Securities-Commodities-Regulation-2013 François Barrière Authors Chapter on French Trust for Cambridge University Press https://www.sullcrom.com/Publications-Barriere-Authors-Chapter-French-Trust-Cambridge-University-Press-2013 Mon, 30 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Chapter-French-Trust-Cambridge-University-Press-2013 Matthew Friestedt&nbsp;Co-authors <em>The M&amp;A&nbsp;Lawyer&nbsp;</em>Article on Management Compensation in LBOs https://www.sullcrom.com/Publication-Friestedt-Patel-MA-Lawyer-September-2013 Mon, 30 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Publication-Friestedt-Patel-MA-Lawyer-September-2013 Arvin Abraham and Bernd Delahaye Co-author Article &ldquo;Optimizing English and American Security Interests,&rdquo; Published in Volume 88 of <em>University of Notre Dame Law Review</em> https://www.sullcrom.com/Publications-Abraham-Delahaye-Optimizing-English-American-Security-Interests-Published-Notre-Dame-Law-Review-2013 Mon, 23 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Abraham-Delahaye-Optimizing-English-American-Security-Interests-Published-Notre-Dame-Law-Review-2013 <B>SEC Publishes CEO Pay Ratio Proposal: </B>Will Not Affect 2014 or, Most Likely, 2015 Proxy Seasons; Issuers May Use Sampling and Reasonable Estimates to Determine Median; Ratio Must Include All Full-Time, Part-Time, Temporary, Seasonal and Non U.S. Employees https://www.sullcrom.com/SEC-Publishes-CEO-Pay-Ratio-Proposal Fri, 20 Sep 2013 04:00:00 GMT https://www.sullcrom.com/SEC-Publishes-CEO-Pay-Ratio-Proposal <B>SEC Proposes CEO Pay Ratio Rule: </B>At Earliest, New Rule Will Not Be Effective Until 2015 Proxy Season; Issuers May Use Sampling and Estimates to Calculate Ratio https://www.sullcrom.com/SEC-Proposes-CEO-Pay-Ratio-Rule Wed, 18 Sep 2013 04:00:00 GMT https://www.sullcrom.com/SEC-Proposes-CEO-Pay-Ratio-Rule <B>Recent Amendments to Delaware Corporation and LLC Statutes: </B>Adoption of Section 251(h) Facilitates Tender and Exchange Offers; Fiduciary Duties Obtain in LLC Absent Elimination; Public Benefit Corporations Authorized https://www.sullcrom.com/Recent-Amendments-to-Delaware-Corporation-and-LLC-Statutes Tue, 17 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Recent-Amendments-to-Delaware-Corporation-and-LLC-Statutes <B>Broker-Dealer Audit and Reporting Updates: </B>PCAOB Report and New SEC Rules Address Audit, Financial Reporting, Internal Control and Risk Management Issues Relating to Broker-Dealers; These Developments May Be Relevant for Audit Committees of Public Companies that Own Broker-Dealers https://www.sullcrom.com/Broker_Dealer_Audit_and_Reporting_Updates Thu, 12 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Broker_Dealer_Audit_and_Reporting_Updates <B>Bank Capital Plans: </B>Federal Reserve Board Issues Guidance Outlining Supervisory Expectations for Capital Planning at Large Bank Holding Companies https://www.sullcrom.com/Bank-Capital-Plans Wed, 11 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Plans <B>Extraterritorial Application of Criminal Securities Fraud Liability: </B>Second Circuit Extends <I>Morrison</I> v. <I>National Australia Bank Ltd.</I> to Criminal Cases; Rules that Section 10(b) Does Not Reach Fraud Committed Abroad Involving Non–U.S. Listed Securities https://www.sullcrom.com/Extraterritorial-Application-of-Criminal-Securities-Fraud-Liability Wed, 11 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Extraterritorial-Application-of-Criminal-Securities-Fraud-Liability <B>Shuanghui International Receives CFIUS Clearance for its Purchase of Smithfield Foods: </B>Clearance Illustrates that the CFIUS Process is not an Insurmountable Barrier to Chinese Investment in the United States https://www.sullcrom.com/Shuanghui-International-Receives-CFIUS-Clearance-for-its-Purchase-of-Smithfield-Foods Tue, 10 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Shuanghui-International-Receives-CFIUS-Clearance-for-its-Purchase-of-Smithfield-Foods Frank Aquila, Krishna Veeraraghavan and Mimi Butler Publish Article on Proxy Put and Fiduciary Duties in <i>The M&A Lawyer</i> https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Butler-Publish-Article-Proxy-Put-Fiduciary-Duties-The-MA-Lawyer-2013 Mon, 09 Sep 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Butler-Publish-Article-Proxy-Put-Fiduciary-Duties-The-MA-Lawyer-2013 <B>Treasury and IRS Issue Revenue Ruling Implementing <I>Windsor</I> Decision: </B>Revenue Ruling 2013-17 Holds that for Federal Tax Purposes, all Legal Same-Sex Marriages will be Recognized, Marital Status will be Based on the Laws of the Place of Celebration, and Domestic Partnerships and Civil Unions will not be Recognized as Marriages https://www.sullcrom.com/Treasury_and_IRS_Issue_Revenue_Ruling_Implementing_Windsor_Decision Fri, 30 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Treasury_and_IRS_Issue_Revenue_Ruling_Implementing_Windsor_Decision <B><I>In re Trados Incorporated Shareholder Litigation</I>: </B>Delaware Court of Chancery Finds Conflicted Board Did Not Breach Fiduciary Duty in a Change of Control Transaction that Satisfied Fair Price But Did Not Satisfy Fair Process https://www.sullcrom.com/In_re_Trados_Incorporated_Shareholder_Litigation Thu, 29 Aug 2013 04:00:00 GMT https://www.sullcrom.com/In_re_Trados_Incorporated_Shareholder_Litigation <B>Adjusting to Shareholder Activism: </B>Active Shareholders are the New Normal, Placing a Premium on Management Preparedness, Board Awareness and Ongoing Shareholder Engagement for Public Companies https://www.sullcrom.com/Adjusting-to-Shareholder-Activism Thu, 22 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Adjusting-to-Shareholder-Activism <B>International Tax Cooperation: </B>OECD Action Plan on Base Erosion and Profit Shifting https://www.sullcrom.com/International-Tax-Cooperation Tue, 20 Aug 2013 04:00:00 GMT https://www.sullcrom.com/International-Tax-Cooperation <em>The M&amp;A Lawyer</em> Publishes Article on 10b5-1 Plans and M&amp;A Transactions by Melissa Sawyer https://www.sullcrom.com/Publications-Sawyer-MA-Lawyer-Publishes-Article-10b5-1-Plans-MA-Transactions-2013 Mon, 19 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Sawyer-MA-Lawyer-Publishes-Article-10b5-1-Plans-MA-Transactions-2013 CFTC Adopts Final Rule Amendments Harmonizing Compliance Obligations for Dually-Registered CPOs and Modifying Regulatory Requirements for CPOs and CTAs: CFTC’s Final Rule Permits CPOs of Registered Investment Companies to Fulfill Certain CFTC Compliance Obligations Through Substituted Compliance with the SEC Regime and Amends Certain Disclosure and Reporting Requirements for all CPOs and CTAs; SEC Simultaneously Issues Guidance on Use of Commodity Interests by Registered Investment Companies https://www.sullcrom.com/CFTC_Adopts_Final_Rule_Amendments_Harmonizing_Compliance_Obligations_for_Dually_Registered_CPOs_and_Modifying_Regulatory_Requirements Mon, 19 Aug 2013 04:00:00 GMT https://www.sullcrom.com/CFTC_Adopts_Final_Rule_Amendments_Harmonizing_Compliance_Obligations_for_Dually_Registered_CPOs_and_Modifying_Regulatory_Requirements Mark Welshimer and Andy Gladin Co-author Chapter on U.S. Capital and Liquidity Regulation of Foreign Banking Organizations https://www.sullcrom.com/Publications-Welshimer-Gladin-Co-author-Chapter-US-Capital-Liquidity-Regulation-Foreign-Banking-Organizations-2013 Mon, 19 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Welshimer-Gladin-Co-author-Chapter-US-Capital-Liquidity-Regulation-Foreign-Banking-Organizations-2013 Michael DeSombre and Frank Jin Author Article on Future of Acquisition Financing in Asia https://www.sullcrom.com/Publications-DeSombre-Jin-Author-Article-Future-Acquisition-Financing-Asia-2013 Mon, 19 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Publications-DeSombre-Jin-Author-Article-Future-Acquisition-Financing-Asia-2013 <B>Regulatory Capital Requirements: </B>UK Sets Out Proposed Tax Treatment of New Additional Tier 1 and New Tier 2 Regulatory Capital Instruments https://www.sullcrom.com/Regulatory_Capital_Requirements Fri, 09 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Regulatory_Capital_Requirements <B>New European Rules on Marketing in the UK by Non-EEA Alternative Investment Fund Managers: </B>UK Rules Implementing the Alternative Investment Fund Managers Directive and Marketing in the UK by a Non-EEA Manager https://www.sullcrom.com/New_European_Rules_on_Marketing_in_the_UK_by_Non_EEA_EEA_Alternative_Investment_Fund_Managers Wed, 07 Aug 2013 04:00:00 GMT https://www.sullcrom.com/New_European_Rules_on_Marketing_in_the_UK_by_Non_EEA_EEA_Alternative_Investment_Fund_Managers <B>Droit bancaire et financier: </B>Loi de séparation et de régulation des activités bancaires https://www.sullcrom.com/Droit_bancaire_et_financier Mon, 05 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Droit_bancaire_et_financier <B>White House Disapproves ITC Exclusion Order Against Apple iPhone: </B>U.S. Trade Representative Finds Exclusion Order Violates Administration’s Policy in Favor of Licensing Standard-Essential Patents on FRAND Terms https://www.sullcrom.com/White_House_Disapproves_ITC_Exclusion_Order_Against_Apple_iPhone Mon, 05 Aug 2013 04:00:00 GMT https://www.sullcrom.com/White_House_Disapproves_ITC_Exclusion_Order_Against_Apple_iPhone Frank Aquila and Melissa Sawyer Author Article Providing Checklist for New Directors https://www.sullcrom.com/Publications-Aquila-Sawyer-Author-Article-Providing-Checklist--New-Directors-2013 Mon, 05 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Sawyer-Author-Article-Providing-Checklist--New-Directors-2013 Nic Bourtin Serves as Editor and Contributing Author of 3rd Edition of <i>The International Investigations Review</i> https://www.sullcrom.com/Publications-Bourtin-Serves-Editor-Contributing-Author-3rd-Edition-The-International-Investigations-Review-2013 Mon, 05 Aug 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Bourtin-Serves-Editor-Contributing-Author-3rd-Edition-The-International-Investigations-Review-2013 <B>First Circuit Court of Appeals Holds That Private Equity Funds Can Be Liable for Pension Liabilities of Portfolio Companies: </B>First Circuit Holds that a Private Equity Fund Can Be a Member of an ERISA Controlled Group with its Portfolio Companies, and Thus Potentially Be Subject to Pension Liabilities of Portfolio Companies https://www.sullcrom.com/First-Circuit-Court-of-Appeals-Holds-That-Private-Equity-Funds-Can-Be-Liable-for-Pension-Liabilities-of-Portfolio-Companies Tue, 30 Jul 2013 04:00:00 GMT https://www.sullcrom.com/First-Circuit-Court-of-Appeals-Holds-That-Private-Equity-Funds-Can-Be-Liable-for-Pension-Liabilities-of-Portfolio-Companies <B>Bank Capital Requirements: </B>Basel Committee Updates Framework for Assessing a Common Equity Surcharge on Global Systemically Important Banks https://www.sullcrom.com/Bank_Capital_Requirements Fri, 26 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Bank_Capital_Requirements <B>Basel III Liquidity Framework: </B>Basel Committee Publishes Consultative Document Proposing Disclosure Requirements for the Liquidity Coverage Ratio https://www.sullcrom.com/Basel_III_Liquidity_Framework_7_24_2013 Wed, 24 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Basel_III_Liquidity_Framework_7_24_2013 <B>Basel III Counterparty Credit Risk: </B>Basel Committee Publishes Consultative Document Proposing New Non-Internal Model Method to Replace the Current Exposure Method for Calculating Capital for Counterparty Credit Risk Exposures for Derivative Transactions https://www.sullcrom.com/Basel_III_Counterparty_Credit_Risk Mon, 22 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Basel_III_Counterparty_Credit_Risk <B>CFTC Cross-Border Application of Dodd-Frank Title VII: </B>CFTC Approves Final Guidance and Exemptive Order on Cross-Border Application of the Swaps Provisions of Dodd-Frank https://www.sullcrom.com/CFTC_Cross_Border_Application_of_Dodd_Frank_Title_VII Mon, 22 Jul 2013 04:00:00 GMT https://www.sullcrom.com/CFTC_Cross_Border_Application_of_Dodd_Frank_Title_VII <B>Treaty Treatment of Depositary Receipts Program Payments: </B>IRS Releases Chief Counsel Memorandum Treating Payments to a Non-U.S. Corporate Issuer Pursuant to a Sponsored American Depositary Receipts Program as “Other Income” under U.S. and OECD Model Income Tax Treaties https://www.sullcrom.com/Treaty_Treatment_of_Depositary_Receipts_Program_Payments Mon, 22 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Treaty_Treatment_of_Depositary_Receipts_Program_Payments Edwin Williamson Co-authors Article For <em>The Weekly Standard</em> https://www.sullcrom.com/Publiciations-Williamson-Co-Authors-Article-For-The-Weekly-Standard-2013 Mon, 22 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Publiciations-Williamson-Co-Authors-Article-For-The-Weekly-Standard-2013 <B>NYSE Voting Requirements: </B>NYSE Eliminates 50% Quorum Requirement https://www.sullcrom.com/NYSE_Voting_Requirements Fri, 19 Jul 2013 04:00:00 GMT https://www.sullcrom.com/NYSE_Voting_Requirements <B>“General Solicitation” and Investor Protection in Private Offerings: </B>SEC Adopts Amendments to Rules 506 and 144A to Remove Ban on General Solicitation and Disqualify “Bad Actors” from Rule 506 Offerings; Also Proposes Amendments to Regulation D, Form D and Rule 156 to Address Investor Protection Concerns https://www.sullcrom.com/General_Solicitation_and_Investor_Protection_in_Private_Offerings Mon, 15 Jul 2013 04:00:00 GMT https://www.sullcrom.com/General_Solicitation_and_Investor_Protection_in_Private_Offerings <B>FATCA: Delayed Start Dates: </B>IRS and Treasury Department Announce Delay of FATCA Implementation https://www.sullcrom.com/FATCA-Delayed-Start-Dates Mon, 15 Jul 2013 04:00:00 GMT https://www.sullcrom.com/FATCA-Delayed-Start-Dates Krishna Veeraraghavan Authors Article on Pharmaceutical M&amp;A https://www.sullcrom.com/Publications-Veeraraghavan-Authors-Article-Pharmaceutical-MA-2013 Mon, 15 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Veeraraghavan-Authors-Article-Pharmaceutical-MA-2013 <B>New York City’s Earned Sick Time Act: </B>Employers with 20 or more employees must provide up to five days of annual paid sick leave, effective April 1, 2014 https://www.sullcrom.com/New_York_Citys_Earned_Sick_Time_Act Fri, 12 Jul 2013 04:00:00 GMT https://www.sullcrom.com/New_York_Citys_Earned_Sick_Time_Act Frank Aquila Featured in <em>Business Law Currents</em> https://www.sullcrom.com/Publications-Aquila-Business-Law-Currents-2013 Fri, 12 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Business-Law-Currents-2013 <B>Bank Leverage Limits: </B> Proposed Enhanced Supplementary Leverage Ratio Would Substantially Increase Leverage Capital Requirements for Certain Systemically Important Bank Holding Companies and Their Insured Depository Institution Subsidiaries https://www.sullcrom.com/Bank-Leverage-Limits Thu, 11 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Bank-Leverage-Limits <B>Droit des sociétés: </B>Représentation des salariés au sein des conseils d'administration ou de surveillance des sociétés anonymes, sociétés en commandite par actions et sociétés européennes https://www.sullcrom.com/Droit-des-societes-July-08-2013 Mon, 08 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Droit-des-societes-July-08-2013 <B>Bank Capital Rules: </B>Federal Reserve Approves Final Rules Addressing Basel III Implementation and, for All Banks, Substantial Revisions to Basel I-Based Rules https://www.sullcrom.com/Bank_Capital_Rules_Basel_III_7_3_13 Wed, 03 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Bank_Capital_Rules_Basel_III_7_3_13 <B>Bank Capital Rules: </B>Federal Reserve Board Governor Tarullo Previews Rulemakings that Will Establish More Rigorous Capital Requirements for Largest U.S. Banking Organizations https://www.sullcrom.com/Bank_Capital_Rules_7_03_13 Wed, 03 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Bank_Capital_Rules_7_03_13 <b>2013 Proxy Season Review: </b>Results Show Positive Impact of Shareholder Engagement, Particularly on Say-on-Pay; Shareholder Proposals on Board Declassification, Majority Voting and Elimination of Supermajority Provisions (and, to a Lesser Extent, Special Meeting and Written Consent Rights, Proxy Access and Separation of CEO and Chair) Continue to Receive Strong Support https://www.sullcrom.com/2013-Proxy-Season-Review Tue, 02 Jul 2013 04:00:00 GMT https://www.sullcrom.com/2013-Proxy-Season-Review <B>Court Vacates SEC Resource Payments Disclosure Rule: </B>Court Rules that Public Disclosure of Issuers’ Reports Is Not a Statutory Requirement and Criticizes the SEC’s Decision Not to Grant an Exemption for Countries that Prohibit Disclosure; Plaintiffs’ Other Challenges Not Addressed https://www.sullcrom.com/Court_Vacates_SEC_Resource_Payments_Disclosure_Rule Tue, 02 Jul 2013 04:00:00 GMT https://www.sullcrom.com/Court_Vacates_SEC_Resource_Payments_Disclosure_Rule <B>G8 Declaration Latest in International Movement to Increase Tax-Related Disclosures and to Limit Cross-Border Tax “Arbitrage”: </B>Scrutiny of Current Law and Reporting Positions under Current Law https://www.sullcrom.com/G8-Declaration-Latest-in-International-Movement-to-Increase-Tax-Related-Disclosures-and-to-Limit-Cross-Border-Tax-Arbitrage Mon, 01 Jul 2013 04:00:00 GMT https://www.sullcrom.com/G8-Declaration-Latest-in-International-Movement-to-Increase-Tax-Related-Disclosures-and-to-Limit-Cross-Border-Tax-Arbitrage Don Korb Authors Article on Cross-Border Tax Arbitrage in <em>Practical Information Tax Strategies</em> https://www.sullcrom.com/publications-korb-authors-article-cross-border-tax-arbitrage-practical-information-tax-strategies-2013 Sun, 30 Jun 2013 04:00:00 GMT https://www.sullcrom.com/publications-korb-authors-article-cross-border-tax-arbitrage-practical-information-tax-strategies-2013 <B>Delaware Ruling on Exclusive Forum Bylaws: </B>Delaware Court of Chancery Rules that Forum Selection Bylaws Are Valid and Presumptively Enforceable Under Delaware Law https://www.sullcrom.com/Delaware_Ruling_on_Exclusive_Forum_Bylaws Fri, 28 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Delaware_Ruling_on_Exclusive_Forum_Bylaws <B>Basel III Leverage Ratio Framework: </B>Basel Committee Publishes Consultative Document Proposing Changes to Exposure Measure and Disclosure Requirements https://www.sullcrom.com/Basel_III_Leverage_Ratio_Framework Thu, 27 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Basel_III_Leverage_Ratio_Framework <B>FINRA and Private Placements: </B>FINRA Proposal Expands Member Obligations in Connection with Private Offerings Under Rule 5123 https://www.sullcrom.com/FINRA-and-Private-Placements Thu, 27 Jun 2013 04:00:00 GMT https://www.sullcrom.com/FINRA-and-Private-Placements <B>Inducement of Patent Infringement: </B>Federal Circuit Holds, for the First Time, That a Good-Faith Belief That Patent Is Invalid May Negate Intent Element for Induced Infringement https://www.sullcrom.com/Inducement_of_Patent_Infringement Thu, 27 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Inducement_of_Patent_Infringement <B>OCC Lending Limit Final Rule: </B>OCC Issues Final Rule on Lending Limits and Makes Several Key Modifications https://www.sullcrom.com/OCC_Lending_Limit_Final_Rule Thu, 27 Jun 2013 04:00:00 GMT https://www.sullcrom.com/OCC_Lending_Limit_Final_Rule <B>Employment Discrimination Law: </B>Two U.S. Supreme Court Decisions Clarify Standards of Proof in Certain Workplace Discrimination and Retaliation Claims https://www.sullcrom.com/Employment_Discrimination_Law Tue, 25 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Employment_Discrimination_Law <B>IRS New No-Rule Policy: </B>The IRS announced a new no-rule policy substantially restricting its ruling practice concerning corporate nonrecognition transactions effective for ruling requests after August 23, 2013 https://www.sullcrom.com/IRS_New_No_Rule_Policy Tue, 25 Jun 2013 04:00:00 GMT https://www.sullcrom.com/IRS_New_No_Rule_Policy <B>New Developments in Executive Compensation Litigation: </B>Delaware Chancery Court Ruling Raises Questions About the Weight Courts Will Give to Informal NYSE Interpretations https://www.sullcrom.com/New_Developments_in_Executive_Compensation_Litigation Tue, 25 Jun 2013 04:00:00 GMT https://www.sullcrom.com/New_Developments_in_Executive_Compensation_Litigation <B>Arbitration Agreements and Class Actions: </B>Supreme Court Enforces Arbitration Agreement with Class Action Waiver, Narrowing the Scope of Ability to Avoid Such Agreements https://www.sullcrom.com/Arbitration_Agreements_and_Class_Actions Fri, 21 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Arbitration_Agreements_and_Class_Actions <B>IRS Issues Internal Directive on Best Practices For Revenue Agents To Follow When Preparing Information Document Requests: </B>IRS Acting Commissioner of the IRS Large Business and International Division Revises Best-Practice Requirements for Revenue Agents Who Issue Information Document Requests After June 30, 2013 https://www.sullcrom.com/IRS_Issues_Internal_Directive_on_Best_Practices_For_Revenue_Agents Thu, 20 Jun 2013 04:00:00 GMT https://www.sullcrom.com/IRS_Issues_Internal_Directive_on_Best_Practices_For_Revenue_Agents <B>Supreme Court Subjects Reverse-Payment Settlements to Antitrust “Rule of Reason”: </B>Resolving Circuit Split, Court Rejects “Exclusionary Scope of the Patent” Test But Holds Such Settlements Not Presumptively Illegal https://www.sullcrom.com/Supreme_Court_Subjects_Reverse_Payment_Settlements_to_Antitrust_Rule_of_Reason Wed, 19 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Supreme_Court_Subjects_Reverse_Payment_Settlements_to_Antitrust_Rule_of_Reason <B>FCA and Asset Managers. The Next Target?</B> https://www.sullcrom.com/FCA-and-Asset-Managers-The-Next-Target Fri, 14 Jun 2013 04:00:00 GMT https://www.sullcrom.com/FCA-and-Asset-Managers-The-Next-Target <B>Supreme Court Decision on Gene Patents: </B>Supreme Court Holds Naturally Occurring, Isolated DNA Is Not Patentable, While Synthetic DNA Is Patentable https://www.sullcrom.com/Supreme-Court-Decision-on-Gene-Patents Fri, 14 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Supreme-Court-Decision-on-Gene-Patents <B><I>SIGA Technologies, Inc.</I> v. <I>Pharmathene, Inc.</I>: </B>Delaware Supreme Court Reaffirms that Express Obligation to Negotiate Agreement in Good Faith Is Enforceable and Holds Expectation Damages Are Available as Remedy https://www.sullcrom.com/SIGA_Technologies_Inc_v_Pharmathene_Inc Wed, 12 Jun 2013 04:00:00 GMT https://www.sullcrom.com/SIGA_Technologies_Inc_v_Pharmathene_Inc <b>Class Arbitrations</b>: Supreme Court Declines to Set Aside an Arbitrator’s Finding that Parties Consented to Class Arbitration Because the Arbitrator Arguably Construed the Parties’ Contract https://www.sullcrom.com/Class_Arbitrations Tue, 11 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Class_Arbitrations Juan Rodriguez and Pat Gorman Author E.U. Competition Law Chapter for PLC https://www.sullcrom.com/Publications-Rodriguez-Gorman-Author-EU-Competition-Law-Chapter-PLC-2013 Mon, 10 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Rodriguez-Gorman-Author-EU-Competition-Law-Chapter-PLC-2013 Melissa Sawyer and Frank Aquila Author Article on ISS&#39;s Declining Influence in Shareholder Votes in the NYSE Governance Series Corporate Board Member June Newsletter https://www.sullcrom.com/Publications-Sawyer-Aquila-Author-Article-ISS-Declining-Influence-Shareholder-Votes-NYSE-Governance-Series-Corporate-Board-Member-June-Newsletter-2013 Mon, 10 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Sawyer-Aquila-Author-Article-ISS-Declining-Influence-Shareholder-Votes-NYSE-Governance-Series-Corporate-Board-Member-June-Newsletter-2013 <B>Money Market Mutual Funds:</B> Securities and Exchange Commission Voted Unanimously to Propose Money Market Funds Reforms https://www.sullcrom.com/Money_Market_Mutual_Funds Fri, 07 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Money_Market_Mutual_Funds <strong>Cross-Border Security-Based Swaps: </strong>SEC Releases Proposed Rules and Guidance on Cross-Border Security-Based Swaps https://www.sullcrom.com/Cross_Border_Security_Based_Swaps Fri, 07 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Cross_Border_Security_Based_Swaps <B>U.S. Branches and Agencies of Foreign Banks: Swaps Push-out Provision: </B>Federal Reserve Issues Rule to Classify Uninsured U.S. Branches and Agencies of Foreign Banks as Insured Depository Institutions for Purposes of the Swaps Push-out Provision of the Dodd-Frank Act and Explain the Process for Obtaining Transition Period Relief https://www.sullcrom.com/US-Branches-and-Agencies-of-Foreign-Banks-Swaps-Push-out-Provision Thu, 06 Jun 2013 04:00:00 GMT https://www.sullcrom.com/US-Branches-and-Agencies-of-Foreign-Banks-Swaps-Push-out-Provision <B><i>In re MFW Shareholders Litigation: </B></i>Controlling Stockholder’s Upfront Commitment to <i>Both</i> Approval by Special Committee <i>and</i> Majority-of-the-Minority Vote Warrants Business Judgment Rule Standard of Review For Freeze-Out Mergers https://www.sullcrom.com/In-re-MFW-Shareholders-Litigation Mon, 03 Jun 2013 04:00:00 GMT https://www.sullcrom.com/In-re-MFW-Shareholders-Litigation <B>NYSE Listing Process: </B>NYSE Proposes to Streamline Listing Application Materials and Processes https://www.sullcrom.com/NYSE-Listing-Process Mon, 03 Jun 2013 04:00:00 GMT https://www.sullcrom.com/NYSE-Listing-Process <B>SEC Staff Guidance on Conflict Minerals and Resource Payments Disclosure: </B>Guidance Addresses Various Questions, Including Application of Rules to Holding Companies and Service Providers, But Significant Issuer Judgment Will Continue to be Required; Clarifies That Form S-3 and F-3 Eligibility Is Not Impacted by Failure to Timely File Form SD https://www.sullcrom.com/SEC-Staff-Guidance-on-Conflict-Minerals-and-Resource-Payments-Disclosure Mon, 03 Jun 2013 04:00:00 GMT https://www.sullcrom.com/SEC-Staff-Guidance-on-Conflict-Minerals-and-Resource-Payments-Disclosure Sam Seymour Authors Article on White Collar Crime and Regulatory Enforcement https://www.sullcrom.com/Publications-Seymour-Authors-Article-White-Collar-Crime-Regulatory-Enforcement-2013 Mon, 03 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Seymour-Authors-Article-White-Collar-Crime-Regulatory-Enforcement-2013 Willard Taylor Reviews Changes to Taxation of Passthrough Entities in <em>Tax Notes</em> Article https://www.sullcrom.com/Publications-Taylor-Reviews-Changes-Taxation-Passthrough-Entities-Tax-Notes-Article-2013 Mon, 03 Jun 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Taylor-Reviews-Changes-Taxation-Passthrough-Entities-Tax-Notes-Article-2013 <B><I>Koehler v. NetSpend Holdings Inc.</I>: </B>Delaware Court of Chancery Finds Board Likely Breached Duty of Care for Failing to Waive “Don’t Ask, Don’t Waive” Standstills and Relying on Fairness Opinion the Court Characterized as “Weak” in Single-Bidder Sale With No Market Check; Court Declines to Enjoin Transaction on Balance of the Equities https://www.sullcrom.com/Koehler_v_NetSpend_Holdings_Inc Tue, 28 May 2013 04:00:00 GMT https://www.sullcrom.com/Koehler_v_NetSpend_Holdings_Inc <b>Shareholder Activism and Financial Institutions</b> https://www.sullcrom.com/Shareholder-Activism-and-Financial-Institutions Thu, 23 May 2013 04:00:00 GMT https://www.sullcrom.com/Shareholder-Activism-and-Financial-Institutions <B>Shareholder Proposal to Separate Roles of Chair and CEO Fails at JPMorgan by a Wide Margin: </B>Large Majority of Votes Cast Against the Proposal; Reflects Thoughtful Shareholder Consideration of Actual CEO and Company Performance https://www.sullcrom.com/Shareholder-Proposal-to-Separate-Roles-of-Chair-and-CEO-Fails-at-JPMorgan-by-a-Wide-Margin Tue, 21 May 2013 04:00:00 GMT https://www.sullcrom.com/Shareholder-Proposal-to-Separate-Roles-of-Chair-and-CEO-Fails-at-JPMorgan-by-a-Wide-Margin <B>Dodd-Frank Stress Tests: </B>Federal Reserve Issues Summary Instructions for Dodd-Frank Company-Run, Mid-Year Stress Tests https://www.sullcrom.com/BDodd-Frank-Stress-Tests-BFederal-Reserve-Issues-Summary-Instructions-for-Dodd-Frank-Company-Run-Mid-Year-Stress-Tests-05-20-2013 Mon, 20 May 2013 04:00:00 GMT https://www.sullcrom.com/BDodd-Frank-Stress-Tests-BFederal-Reserve-Issues-Summary-Instructions-for-Dodd-Frank-Company-Run-Mid-Year-Stress-Tests-05-20-2013 <B>Tax Election to Treat Disposition of Stock of a Subsidiary as a Sale of Its Assets: </B>IRS and Treasury Department Issue Final Regulations Under Section 336(e) of the Code that Allow a Corporation to Treat Certain Dispositions of Stock of a Subsidiary as a Sale of Its Assets https://www.sullcrom.com/Tax-Election-to-Treat-Disposition-of-Stock-of-a-Subsidiary-as-a-Sale-of-Its-Assets Thu, 16 May 2013 04:00:00 GMT https://www.sullcrom.com/Tax-Election-to-Treat-Disposition-of-Stock-of-a-Subsidiary-as-a-Sale-of-Its-Assets <B><I>En Banc</I> Federal Circuit Affirms That Computer-Implemented Escrow Method Is Not Patent Eligible, But Splits On Applicable Test: </B>Majority Holds That Claims to Escrow Method Are Not Patentable; Equally Divided Court Affirms District Court Holding That Computer System Programmed to Carry Out Method Also Is Not Patent Eligible https://www.sullcrom.com/En_Banc_Federal_Circuit_Affirms_That_Computer_Implemented_Escrow_Method_Is_Not_Patent_Eligible_But_Splits_On_Applicable_Test Tue, 14 May 2013 04:00:00 GMT https://www.sullcrom.com/En_Banc_Federal_Circuit_Affirms_That_Computer_Implemented_Escrow_Method_Is_Not_Patent_Eligible_But_Splits_On_Applicable_Test <B>Basel III Capital Framework: </B>Basel Committee Publishes Consultative Document Proposing Changes to the Capital Treatment of Purchased Credit Protection https://www.sullcrom.com/Publication-Basel-III-Capital-Framework Tue, 14 May 2013 04:00:00 GMT https://www.sullcrom.com/Publication-Basel-III-Capital-Framework <B>Bank Regulation: </B>Federal Reserve Board Governor Tarullo Outlines Potential Regulatory Initiatives https://www.sullcrom.com/Federal_Reserve_Board_Governor_Tarullo_Outlines_Potential_Regulatory_Initiatives Fri, 10 May 2013 04:00:00 GMT https://www.sullcrom.com/Federal_Reserve_Board_Governor_Tarullo_Outlines_Potential_Regulatory_Initiatives <em>The M&amp;A Lawyer</em> Publishes Article by Krishna Veeraraghavan and Jason Tyler https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-The-MA-Lawyer-Article-2013 Mon, 06 May 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-The-MA-Lawyer-Article-2013 Krishna Veeraraghavan and Marc Morgenthau Co-author Practice Note for <em>PLC</em> https://www.sullcrom.com/Publications-Veeraraghavan-Morgenthau-Co-author-Practice-Note-PLC-2013 Mon, 06 May 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Veeraraghavan-Morgenthau-Co-author-Practice-Note-PLC-2013 <B>Cross-Border Security-Based Swap Transactions: </B>SEC Publishes Proposed Rules Regarding Cross-Border Security-Based Swap Transactions https://www.sullcrom.com/Cross_Border_Security_Based_Swap_Transactions Thu, 02 May 2013 04:00:00 GMT https://www.sullcrom.com/Cross_Border_Security_Based_Swap_Transactions <B>Royalty Rates for Standard-Essential Patents: </B>District Court Determines “RAND” Royalty Rate for Motorola Patents Using a Modified <I>Georgia-Pacific </I>Analysis Looking to Comparable Standard-Essential Patent Pool License Agreements https://www.sullcrom.com/Royalty_Rates_for_Standard_Essential_Patents Tue, 30 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Royalty_Rates_for_Standard_Essential_Patents Tracy Richelle High Co-authors Article for PLI&#39;s Corporate Law and Practice Handbook Series https://www.sullcrom.com/publications-high-co-authors-article-pli-corporate-law-practice-handbook-series-2015 Tue, 30 Apr 2013 04:00:00 GMT https://www.sullcrom.com/publications-high-co-authors-article-pli-corporate-law-practice-handbook-series-2015 <B>Basel Intraday Liquidity Framework: </B>Basel Committee Publishes Final Document on Monitoring Tools for Intraday Liquidity Management https://www.sullcrom.com/Basel-Intraday-Liquidity-Framework Mon, 29 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Basel-Intraday-Liquidity-Framework Nicolas de Boynes, Andrew Thomson and Pierre-Antoine Bachellerie Co-author Article in <em>Tax Notes International</em> https://www.sullcrom.com/Publications-Boynes-Thomson-Bachellerie-Article-Tax-Notes-International-2013 Tue, 23 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Boynes-Thomson-Bachellerie-Article-Tax-Notes-International-2013 <B>Dodd-Frank Stress Tests: </B>Federal Banking Agencies Propose Company-Run Stress Test Data Reporting Templates and Related Documentation for Financial Institutions with Over $10 Billion but Less Than $50 Billion in Assets https://www.sullcrom.com/Dodd-Frank-Stress-Tests Fri, 19 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Dodd-Frank-Stress-Tests <B>VAT Cases On Deal Fees and Grouping: </B>BAA Is Denied £6.7m Deduction for Deal Costs; Non-Taxable Persons May Join VAT Groups https://www.sullcrom.com/VAT-Cases-On-Deal-Fees-and-Grouping Thu, 18 Apr 2013 04:00:00 GMT https://www.sullcrom.com/VAT-Cases-On-Deal-Fees-and-Grouping <B>President Obama's Fiscal Year 2014 Revenue Proposals: </B>Proposals Relating to Domestic Business Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals-Domestic Tue, 16 Apr 2013 04:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals-Domestic <B>Inter-Affiliate Swap Clearing Exemption: </B>CFTC Adopts Final Rules Providing for an Exemption from the Mandatory Clearing Requirement for Inter-Affiliate Swaps https://www.sullcrom.com/Inter-Affiliate-Swap-Clearing-Exemption Mon, 15 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Inter-Affiliate-Swap-Clearing-Exemption <B>President Obama’s Fiscal Year 2014 Revenue Proposals: </B>Proposals Relating to Individuals, Retirement Plans, and Estate and Gift Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals Mon, 15 Apr 2013 04:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals <B>President Obama’s Fiscal Year 2014 Revenue Proposals: </B>Proposals Relating to International Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals-International Mon, 15 Apr 2013 04:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2014-Revenue-Proposals-International Frank Aquila and Sarah Payne Co-author Article on Social Media Issues https://www.sullcrom.com/Publications-Aquila-Payne-Article-Social-Media-Issues-2013 Mon, 15 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Payne-Article-Social-Media-Issues-2013 <B>SEC Guidance on Disclosure Through Social Media: </B>Like Websites, Social Media Can Be a Regulation FD-Compliant Means of Broad Dissemination But Only If the Company Has Taken Steps to Establish It as a Recognized Channel of Distribution; Companies Using Social Media Should Remain Mindful of Antifraud and Other Regulatory Concerns https://www.sullcrom.com/SEC-Guidance-on-Disclosure-Through-Social-Media Mon, 08 Apr 2013 04:00:00 GMT https://www.sullcrom.com/SEC-Guidance-on-Disclosure-Through-Social-Media Frank Aquila and Jinhee Chung Author Article on Corporate Governance https://www.sullcrom.com/Publications-Aquila-Chung-Article-Corporate-Governance-2013 Mon, 08 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Chung-Article-Corporate-Governance-2013 <B>IRS Proposes Regulations on $500,000 Compensation Deduction Limit for Health Insurers: </B>Regulations Follow Prior IRS Guidance, Adding New Exceptions and Rules for Calculating Compensation; Consistent with Prior Guidance, Limit can Apply to Non-Insurers Affiliated with a Health Insurance Provider https://www.sullcrom.com/IRS_Proposes_Regulations_on_500_000_Compensation_Deduction_Limit_for_Health_Insurers Fri, 05 Apr 2013 04:00:00 GMT https://www.sullcrom.com/IRS_Proposes_Regulations_on_500_000_Compensation_Deduction_Limit_for_Health_Insurers Willard Taylor Authors Article on Repealing FIRPTA in <em>Florida Tax Review</em> https://www.sullcrom.com/Publications-Taylor-Authors-Article-Repealing-FIRPTA-Florida-Tax-Review-2013 Mon, 01 Apr 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Taylor-Authors-Article-Repealing-FIRPTA-Florida-Tax-Review-2013 Michael McGowan Publishes Article in British Tax Review https://www.sullcrom.com/Publication-McGowan-Article-British-Tax-Review-2013 Mon, 25 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publication-McGowan-Article-British-Tax-Review-2013 <B>Second Circuit Enforces Arbitration Agreement, Upholding Class Action Waiver in Title VII Action: </B>The Decision Reverses a District Court Holding that Plaintiffs Have a Statutory Right to Bring Title VII Claims by a Pattern-or-Practice Class Action https://www.sullcrom.com/Second-Circuit-Enforces-Arbitration-Agreement-Upholding-Class-Action-Waiver-in-Title-VII-Action Fri, 22 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Second-Circuit-Enforces-Arbitration-Agreement-Upholding-Class-Action-Waiver-in-Title-VII-Action Krishna Veeraraghavan and Jason Tyler Explore Lessons from <em>In re Ancestry.com Inc.</em> Shareholder Litigation on Columbia Law School Blog https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-Explore-Lessons-Ancestry-Shareholder-Litigation-Columbia-Law-School-Blog-2013 Fri, 22 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-Explore-Lessons-Ancestry-Shareholder-Litigation-Columbia-Law-School-Blog-2013 <B>Copyright Protection for Goods Made and Sold Abroad: </B>Supreme Court Holds That the First Sale Doctrine Permits the U.S. Resale of Copyrighted Works Made and Sold Overseas https://www.sullcrom.com/Copyright_Protection_for_Goods_Made_and_Sold_Abroad Thu, 21 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Copyright_Protection_for_Goods_Made_and_Sold_Abroad Alexandra Korry, Joe Frumkin and Jason Tyler Co-author Article for <em>Thomson Reuters Accelus</em> https://www.sullcrom.com/Publications-Korry-Frumkin-Tyler-Co-Author-Article-Thomson-Reuters-Accelus-2013 Thu, 21 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Korry-Frumkin-Tyler-Co-Author-Article-Thomson-Reuters-Accelus-2013 <B>Proxy Litigation Update: </B>Companies Should Prepare for Potential Proxy Disclosure Litigation in Connection with Approval of Equity Compensation Plans and “Say-on-Pay” Vote https://www.sullcrom.com/Proxy_Litigation_Update Wed, 20 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Proxy_Litigation_Update <B>IRS Seeks Comments on Bilateral Transfer Pricing Safe Harbor: </B>IRS Seeks Public Comments Regarding the Development of a Model Memorandum of Understanding Between U.S. Tax Treaty Partners Outlining Transfer Pricing Safe Harbors for Routine Distribution Services https://www.sullcrom.com/IRS_Seeks_Comments_on_Bilateral_Transfer_Pricing_Safe_Harbor Mon, 18 Mar 2013 04:00:00 GMT https://www.sullcrom.com/IRS_Seeks_Comments_on_Bilateral_Transfer_Pricing_Safe_Harbor Fran&ccedil;ois Barri&egrave;re Authors Article in <em>Osservatorio del diritto civile e commerciale</em> https://www.sullcrom.com/Publications-Barriere-Authors-Article-Osservatorio-del-diritto-civile-e-commerciale-2013 Mon, 18 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Authors-Article-Osservatorio-del-diritto-civile-e-commerciale-2013 Frank Aquila, Krishna Veeraraghavan and Mimi Butler Co-author Article on Confidentiality Agreements https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Butler-Article-Confidentiality-Agreements-2013 Mon, 18 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Butler-Article-Confidentiality-Agreements-2013 Krishna Veeraraghavan and Jason Tyler Co-author Article for Columbia Law School&rsquo;s <em>Blue Sky Blog</em> https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-Co-author-Article-Columbia-Law-Schools-Blue-Sky-Blog-2013 Mon, 18 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Veeraraghavan-Tyler-Co-author-Article-Columbia-Law-Schools-Blue-Sky-Blog-2013 Stephen Elliott Authors Article in <em>New York Law Journal</em> https://www.sullcrom.com/Publications-Elliott-Authors-Article-in-New-York-Law-Journal-03-18-2013 Mon, 18 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Elliott-Authors-Article-in-New-York-Law-Journal-03-18-2013 <B><I>Kallick</I> v. <I>SandRidge Energy, Inc.</I>: </B>Delaware Court of Chancery Enjoins Board from Resisting Insurgent Director Slate; Will Limit Use of Debt Change of Control Put Provisions https://www.sullcrom.com/Kallick_v_SandRidge_Energy_Inc Thu, 14 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Kallick_v_SandRidge_Energy_Inc Frank Aquila and Sarah Payne Author Article on Social Media Issues https://www.sullcrom.com/Publications-Aquila-Payne-Author-Article-Social-Media-Issues-2013 Wed, 13 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Payne-Author-Article-Social-Media-Issues-2013 Nasdaq Listing Standards: Nasdaq Proposes to Require Listed Companies to Establish and Maintain an Internal Audit Function https://www.sullcrom.com/Nasdaq_Listing_Standards Tue, 12 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Nasdaq_Listing_Standards Dustin Guzior Co-authors Article in University of Chicago&rsquo;s Journal of Law and Courts https://www.sullcrom.com/Publications-Guzior-Article-University-of-Chicago-Journal-Law-Courts-2013 Mon, 11 Mar 2013 04:00:00 GMT https://www.sullcrom.com/Publications-Guzior-Article-University-of-Chicago-Journal-Law-Courts-2013 Fran&ccedil;ois Barri&egrave;re Authors <em>Revue Banque</em> Article on Asset-Backed Securities https://www.sullcrom.com/Publications-Barriere-Revue-Banque-Article-Asset-Backed-Securities-2013 Mon, 04 Mar 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Barriere-Revue-Banque-Article-Asset-Backed-Securities-2013 Arnaud Berdou Authors Article in <em>Droits des Soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-03-01-2013 Fri, 01 Mar 2013 05:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-03-01-2013 Bill Monahan and Adam Magid Co-author Article on the Importance of Retaining Independent Counsel in Investigating Derivative Claims https://www.sullcrom.com/Publications-Monahan-Magid-Shareholder-Derivative-Claims-2013 Fri, 01 Mar 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Monahan-Magid-Shareholder-Derivative-Claims-2013 <B>Recent Developments Regarding Entity Classification for UK Tax Purposes: </B><I>HMRC</I> v. <I>Anson</I> – is a Delaware LLC “tax-transparent”? https://www.sullcrom.com/Recent-Developments-Regarding-Entity-Classification-for-UK-Tax-Purposes Thu, 28 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Recent-Developments-Regarding-Entity-Classification-for-UK-Tax-Purposes <B>Securities Class Actions: </B>U.S. Supreme Court Holds That Materiality Need Not Be Proven at Class Certification Stage To Trigger the “Fraud-on-the-Market” Presumption of Reliance in Securities Fraud Actions https://www.sullcrom.com/Securities-Class-Actions Thu, 28 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Securities-Class-Actions <B>Government Enforcement Actions: </B>Supreme Court Holds “Discovery Rule” Does Not Apply to General Federal Statute of Limitations for Government Enforcement Actions Seeking Civil Penalties https://www.sullcrom.com/Government_Enforcement_Actions Wed, 27 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Government_Enforcement_Actions <B>Proxy Litigation: </B>Court Enjoins Apple Shareholder Vote on a Charter Amendment Under SEC’s Unbundling Rules but Refuses to Enjoin “Say-on-Pay” Vote Based on CD&A Disclosure https://www.sullcrom.com/Proxy-Litigation Wed, 27 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Proxy-Litigation <B>FATCA: Final Regulations: </B>Treasury Issues Long-Awaited Final Regulations on FATCA; U.S. Enters into Related Intergovernmental Agreement with Switzerland https://www.sullcrom.com/FATCA_Final_Regulations Tue, 26 Feb 2013 05:00:00 GMT https://www.sullcrom.com/FATCA_Final_Regulations <B>EU Competition Law Implications of Technology Licensing: </B>European Commission Proposes Changes to Its Technology Transfer Block Exemption Regulation and Guidelines https://www.sullcrom.com/EU_Competition_Law_Implications_of_Technology_Licensing Mon, 25 Feb 2013 05:00:00 GMT https://www.sullcrom.com/EU_Competition_Law_Implications_of_Technology_Licensing Frank Aquila, Krishna Veeraraghavan and Zachary Jacobs Co-author Article on Board Preparations in Unsolicited Bids https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Jacobs-Board-Preparations-Unsolicited-Bids-2013 Mon, 25 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Veeraraghavan-Jacobs-Board-Preparations-Unsolicited-Bids-2013 <b>Financial Transaction Tax: </b>European Commission Publishes Revised Draft Directive on Financial Transaction Tax https://www.sullcrom.com/Financial_Transaction_Tax Fri, 22 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Financial_Transaction_Tax <B>Anti-Terrorism Act Liability for Financial Institutions: </B>Second Circuit Holds That Plaintiffs Seeking to Bring Anti-Terrorism Act Claims Against a Financial Institution Failed to Adequately Allege Proximate Causation https://www.sullcrom.com/Anti_Terrorism_Act_Liability_for_Financial_Institutions Thu, 21 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Anti_Terrorism_Act_Liability_for_Financial_Institutions Frank Aquila and Jinhee Chung Weigh in on Shareholder Engagement https://www.sullcrom.com/Publications-Aquila-Chung-Shareholder-Engagement-2013 Tue, 19 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Chung-Shareholder-Engagement-2013 Andy Solomon Co-Authors Article for <em>Practical International Tax Strategies, Worldtrade Executive </em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-practical-international-tax-strategies-worldtrade-executive Fri, 15 Feb 2013 05:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-practical-international-tax-strategies-worldtrade-executive <B>Treatment of U.S. Banks’ Foreign Branch Deposits: </B>FDIC Board of Directors Issues Proposed Rule to Exclude All Foreign Branch Deposits of U.S. Banks from the Definition of “Deposit” for Purposes of Deposit Insurance Coverage, But Treat Dually-Payable Foreign Branch Deposits as Deposit Liabilities for Purposes of Depositor Preference https://www.sullcrom.com/Treatment_of_US_Banks_Foreign_Branch_Deposits Tue, 12 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Treatment_of_US_Banks_Foreign_Branch_Deposits <B>District Court Dismisses Claims Based on a Non-Practicing Entity’s Allegedly Fraudulent Efforts to Enforce Its Patents: </B>Court Grants NPE’s Motion to Dismiss RICO, Unfair Competition and Tort Claims After Finding Complaint Allegations Failed to Support Sham Exception to <I>Noerr-Pennington</I> Doctrine https://www.sullcrom.com/District-Court-Dismisses-Claims-Based-on-NPEs-Allegedly-Fraudulent-Efforts-to-Enforce-Its-Patents Fri, 08 Feb 2013 05:00:00 GMT https://www.sullcrom.com/District-Court-Dismisses-Claims-Based-on-NPEs-Allegedly-Fraudulent-Efforts-to-Enforce-Its-Patents <B>Noncompensatory Partnership Options: </B>Treasury and IRS Issue Final and Proposed Regulations on Noncompensatory Options, Warrants and Convertible Instruments Issued by Partnerships https://www.sullcrom.com/Noncompensatory-Partnership-Options Fri, 08 Feb 2013 05:00:00 GMT https://www.sullcrom.com/Noncompensatory-Partnership-Options <B>Protocol to Japan-U.S. Tax Treaty: </B>Japan and the United States Sign a Protocol Amending the Existing Japan-U.S. Income Tax Treaty https://www.sullcrom.com/Protocol_to_Japan_US_Tax_Treaty Thu, 31 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Protocol_to_Japan_US_Tax_Treaty <B>Bank Capital Plans and Stress Tests: </B> Federal Reserve Announces 2013 Public Release Dates for Results of the Supervisory Stress Tests Imposed by the Dodd-Frank Act and the Comprehensive Capital Analysis and Review Program https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests_01_29_13 Tue, 29 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests_01_29_13 <B>Final Stock Exchange Rules for Compensation Committees and Advisers: </B>SEC Approves NYSE and Nasdaq Revised Listing Standards; Board Action Required by July 1, 2013 with Regard to Compensation Committee Authority over Compensation Advisers https://www.sullcrom.com/Final-Stock-Exchange-Rules-for-Compensation-Committees-and-Advisers Fri, 25 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Final-Stock-Exchange-Rules-for-Compensation-Committees-and-Advisers Frank Aquila and Melissa Sawyer Review How to Avoid Issues with Consortium Bids https://www.sullcrom.com/Publications-Frank-Aquila-Melissa-Sawyer-How-to-Avoid-Issues-with-Consortium-Bids-2013 Tue, 22 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Frank-Aquila-Melissa-Sawyer-How-to-Avoid-Issues-with-Consortium-Bids-2013 Frank Aquila and Scott Crofton Examine Current Trends in Public Company Corporate Governance https://www.sullcrom.com/Publications-Frank-Aquila-Scott-Crofton-Examine-Current-Trends-Public-Company-Corporate-Governance-2013 Tue, 22 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Frank-Aquila-Scott-Crofton-Examine-Current-Trends-Public-Company-Corporate-Governance-2013 Michael Wiseman, Sharon Nelles and Marc Trevino Discuss Strategies for Handling Early Stages of a Corporate Crisis https://www.sullcrom.com/Publications-Michael-Wiseman-Sharon-Nelles-Marc-Trevino-Early-Stages-Corporate-Crisis-2013 Tue, 22 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publications-Michael-Wiseman-Sharon-Nelles-Marc-Trevino-Early-Stages-Corporate-Crisis-2013 <B>Compensation Committees: </B>SEC Approves NYSE and Nasdaq Rules on Independence of Compensation Committees and Advisers; Committees Must Be Given Expanded Authority by July 1, 2013 https://www.sullcrom.com/Compensation-Committees Thu, 17 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Compensation-Committees <b>German Merger Control: </b>German Federal Cartel Office Imposes Landmark Fine on Individual for Incomplete Notification of a Merger https://www.sullcrom.com/German-Merger-Control Thu, 17 Jan 2013 05:00:00 GMT https://www.sullcrom.com/German-Merger-Control <B>Basel III Liquidity Framework: </B>Basel Committee Publishes Changes to the Liquidity Coverage Ratio https://www.sullcrom.com/Basel_III_Liquidity_Framework Tue, 15 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Basel_III_Liquidity_Framework <B>Hart-Scott-Rodino Act: </B>HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/Hart-Scott-Rodino-Act Fri, 11 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act <B>Supreme Court Holds Covenant Not to Sue Can Moot Challenge to Trademark: </B>Court Places Burden on Trademark Owner to Establish that Covenant Not to Sue Eliminates Any Case or Controversy https://www.sullcrom.com/Supreme_Court_Holds_Covenant_Not_to_Sue_Can_Moot_Challenge_to_Trademark Thu, 10 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Supreme_Court_Holds_Covenant_Not_to_Sue_Can_Moot_Challenge_to_Trademark <B>Audit Committees: </B>Potential Areas for Inquiry as a Result of 2010 PCAOB Inspections of Public Company Auditors https://www.sullcrom.com/Audit-Committees-01-09-2013 Wed, 09 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Audit-Committees-01-09-2013 <B>In re Ancestry.com Inc. Shareholder Litigation: </B>Delaware Court of Chancery Rules That “Don’t Ask, Don’t Waive” Standstills Are Not Per Se Unenforceable, but Their Use and Effect Should Be Disclosed to Shareholders https://www.sullcrom.com/In_re_Ancestry_com_Inc_Shareholder_Litigation Wed, 09 Jan 2013 05:00:00 GMT https://www.sullcrom.com/In_re_Ancestry_com_Inc_Shareholder_Litigation <B>Portfolio Margining: </B>SEC Order Grants Exemptions to Permit Portfolio Margining of CDS https://www.sullcrom.com/Portfolio-Margining Tue, 08 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Portfolio-Margining Gauthier Blanluet, François Barrière and Jean-Pierre Le Gall Contribute to Publication in Honor of Retired Professor https://www.sullcrom.com/Publication-Blanluet-Barriere-Le-Gall-Liber-Amoricum Tue, 08 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publication-Blanluet-Barriere-Le-Gall-Liber-Amoricum <B>Basel III Liquidity Framework: </B>Basel Committee Announces Summary of Changes to the Basel III Liquidity Coverage Ratio https://www.sullcrom.com/Basel-III-Liquidity-Framework Mon, 07 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Basel-III-Liquidity-Framework <B>Reporting Requirements for Foreign Financial Accounts: </B>FinCEN Releases Notice Extending Deadline to June 30, 2014 for Certain Signature Authority Filers https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts Fri, 04 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts <B>Fiscal Cliff Legislation Enacted: </B>The American Taxpayer Relief Act of 2012 Enacted https://www.sullcrom.com/Fiscal_Cliff_Legislation_Enacted Thu, 03 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Fiscal_Cliff_Legislation_Enacted <B>Audit Committees: </B>SEC Approves New PCAOB Auditing Standard Relating to Communications Between Auditors and Audit Committees https://www.sullcrom.com/Audit-Committees Wed, 02 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Audit-Committees White Paper on the Status of Foreign Branch Deposits Under the Depositor Preference Rule Authored by Sullivan &amp; Cromwell LLP in Conjunction with Cleary Gottlieb and Davis Polk https://www.sullcrom.com/Publication-White-Paper-Status-Foreign-Branch-Deposits-Depositor-Sullivan-Cromwell Wed, 02 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publication-White-Paper-Status-Foreign-Branch-Deposits-Depositor-Sullivan-Cromwell Frank Aquila, Krishna Veeraraghavan and Marc Morgenthau Offer Advice to Boards of Directors on Preparing for 2013 Proxy Season https://www.sullcrom.com/Publication-Aquila-Veeraraghavan-Morgenthau-Bloomberg-BNA-2013 Tue, 01 Jan 2013 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Veeraraghavan-Morgenthau-Bloomberg-BNA-2013 Frank Aquila Outlines Best and Worst Case Scenarios for M&amp;A Activity in 2013 https://www.sullcrom.com/Publication-Aquila-Mergers-Acquisitions-Activity-2013 Mon, 31 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Mergers-Acquisitions-Activity-2013 <B>FASB Proposes Major Revisions to Accounting for Credit Losses On Financial Assets: </B>FASB Proposes to Replace the “Probable” or “Incurred” Thresholds for the Allowance for Loan and Lease Losses Under U.S. GAAP With an “Expected Credit Loss” Standard: Potential Impact on Bank Reported Earnings and Capital and on Regulatory Capital Ratios https://www.sullcrom.com/FASB-Proposes-Major-Revisions-to-Accounting-for-Credit-Losses-On-Financial-Assets Thu, 27 Dec 2012 05:00:00 GMT https://www.sullcrom.com/FASB-Proposes-Major-Revisions-to-Accounting-for-Credit-Losses-On-Financial-Assets <B>Federal Reserve Supervision:</B> Federal Reserve Updates Consolidated Supervision Framework for Large Financial Institutions https://www.sullcrom.com/Publication_Federal_Reserve_Supervision Thu, 27 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publication_Federal_Reserve_Supervision <B>Ventes à découvert: </B>Nouveau régime pan-européen sur les ventes à découvert et certains aspects des contrats d'échange sur le risque de crédit https://www.sullcrom.com/Ventes-a-decouvert Fri, 21 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Ventes-a-decouvert Frank Aquila and Sarah Payne Advise on Controlling Stockholder Liability https://www.sullcrom.com/Publication-Aquila-Payne-Controlling-Stockholder-Liability Mon, 17 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Payne-Controlling-Stockholder-Liability Gauthier Blanluet and Nicolas de Boynes Co-author Article in <em>Tax Notes International</em> https://www.sullcrom.com/Publications-Gauthier-Blanluet-and-Nicolas-de-Boynes-Co-author-Article-in-iTax-Notes-Internationali-2012 Mon, 17 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publications-Gauthier-Blanluet-and-Nicolas-de-Boynes-Co-author-Article-in-iTax-Notes-Internationali-2012 Gauthier Blanluet Authors Article in <em>Les Echos</em> https://www.sullcrom.com/Publications-Gauthier-Blanluet-Authors-Article-in-Les-Echos-2012 Mon, 17 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publications-Gauthier-Blanluet-Authors-Article-in-Les-Echos-2012 <B>Regulation of U.S. Operations of Non-U.S. Banks: </B>Federal Reserve Issues Proposed Rules That Would Fundamentally Revise the Regulation and Structure of the U.S. Operations of Foreign Banking Organizations https://www.sullcrom.com/Regulation_of_US_Operations_of_Non_US_Banks_12_16_12 Sun, 16 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Regulation_of_US_Operations_of_Non_US_Banks_12_16_12 Andy Solomon Co-Authors Article for <em>Practical International Corporate Finance Strategies, Worldtrade Executive </em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-practical-international-corporate-finance-strategies-worldtrade-executive Sat, 15 Dec 2012 05:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-practical-international-corporate-finance-strategies-worldtrade-executive Andy Solomon Co-Authors Article for <em>Lexology Analytics</em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-lexology-analytics Thu, 13 Dec 2012 05:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-lexology-analytics Frank Aquila and Sarah Payne Explore &ldquo;Ultra Vires&rdquo; Doctrine https://www.sullcrom.com/Publications-Aquila-and-Payne-Explore-Ultra-Vires-Doctrine-2012 Wed, 12 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-and-Payne-Explore-Ultra-Vires-Doctrine-2012 <B>IRS Proposes Regulations Implementing the New 3.8% Tax on Investment Income: </B>Proposed Regulations Implement the New 3.8% Tax on Net Investment Income of Individuals, Estates and Trusts with Income in Excess of Statutory Thresholds https://www.sullcrom.com/IRS_Proposes_Regulations_Implementing_the_New_3_8_Tax_on_Investment_Income Mon, 10 Dec 2012 05:00:00 GMT https://www.sullcrom.com/IRS_Proposes_Regulations_Implementing_the_New_3_8_Tax_on_Investment_Income Krishna Veeraraghavan, Scott Crofton and Jeff Lee Publish Article on Financial Projections in M&amp;A https://www.sullcrom.com/Publication-Veeraraghavan-Crofton-Lee-Practical-Law Mon, 10 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Veeraraghavan-Crofton-Lee-Practical-Law <B>Exchange Act Requires Issuers to Disclose Iran-Related Activities: </B>Disclosures Required in Reports Due to Be Filed On or After February 6, 2013 https://www.sullcrom.com/BExchange-Act-Requires-Issuers-to-Disclose-Iran-Related-Activities-BDisclosures-Required-in-Reports-Due-to-Be-Filed-On-or-After-February-6-2013-12-16-2012 Wed, 05 Dec 2012 05:00:00 GMT https://www.sullcrom.com/BExchange-Act-Requires-Issuers-to-Disclose-Iran-Related-Activities-BDisclosures-Required-in-Reports-Due-to-Be-Filed-On-or-After-February-6-2013-12-16-2012 <B>NYSE Notice Procedures: </B>NYSE Proposes to Require Electronic Submission of Notices to NYSE Through Web-Based Communication System https://www.sullcrom.com/NYSE-Notice-Procedures Tue, 04 Dec 2012 05:00:00 GMT https://www.sullcrom.com/NYSE-Notice-Procedures <B>Personal Jurisdiction Over Non-U.S. Financial Institutions: </B>New York State’s Highest Court Holds That New York’s Long-Arm Statute Establishes Personal Jurisdiction Over a Non-U.S. Bank Whose Only New York Connection Was Its Maintenance and Use of a Correspondent Banking Account https://www.sullcrom.com/Personal-Jurisdiction-Over-Non-US-Financial-Institutions Tue, 04 Dec 2012 05:00:00 GMT https://www.sullcrom.com/Personal-Jurisdiction-Over-Non-US-Financial-Institutions <B><I>In re Complete Genomics, Inc. Shareholder Litigation</I>: </B>Delaware Chancery Court Enjoins “Don’t Ask, Don’t Waive” Standstill Provision and Conditionally Denies Injunction on Deal Protections https://www.sullcrom.com/In-re-Complete-Genomics-Inc-Shareholder-Litigation Fri, 30 Nov 2012 05:00:00 GMT https://www.sullcrom.com/In-re-Complete-Genomics-Inc-Shareholder-Litigation <B>Regulation of U.S. Operations of Non-U.S. Banks: </B>Federal Reserve Governor Tarullo Previews Proposals for Major Revisions to the Regulation of U.S. Operations of Non-U.S. Banks https://www.sullcrom.com/Regulation_of_US_Operations_of_Non_US_Banks Fri, 30 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Regulation_of_US_Operations_of_Non_US_Banks <B>FATCA International Agreements: </B>US Treasury Department Releases “Model 2” FATCA Intergovernmental Agreement; Signs FATCA Agreements with Denmark, Mexico and Spain https://www.sullcrom.com/FATCA_International_Agreements Wed, 28 Nov 2012 05:00:00 GMT https://www.sullcrom.com/FATCA_International_Agreements <B>Regulation of Foreign Banks in the United States: </B> Federal Reserve Governor Tarullo Previews Proposals for Major Revisions to the Regulatory Structure of Foreign Banks with Significant U.S. Operations https://www.sullcrom.com/Regulation_of_Foreign_Banks_in_the_United_States Wed, 28 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Regulation_of_Foreign_Banks_in_the_United_States <B>SEC Adopts Clearing Agency Standards</B>: SEC Adopts Rule Establishing Minimum Requirements for Registered Central Counterparties and Central Security Depositories https://www.sullcrom.com/SEC-Adopts-Clearing-Agency-Standards-11-28-2012 Wed, 28 Nov 2012 05:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Clearing-Agency-Standards-11-28-2012 <B>Federal Circuit Permits Purchasers to Assert <i>Walker Process</i> Antitrust Claims Even When Not Threatened With a Patent Infringement Action</B>: The Federal Circuit Concludes That a Party Asserting a <i>Walker Process</i> Antitrust Claim, Which Is Premised on Obtaining a Patent by Fraud, Need Not Have Standing to Challenge the Validity of the Patent https://www.sullcrom.com/Federal_Circuit_Permits_Purchasers_to_Assert_Walker_Process_Antitrust_Claims Tue, 27 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Federal_Circuit_Permits_Purchasers_to_Assert_Walker_Process_Antitrust_Claims <B>Money Market Mutual Funds:</B> Financial Stability Oversight Council Proposes Recommendations for Money Market Mutual Fund Regulation https://www.sullcrom.com/Money-Market-Mutual-Funds-11-21-2012 Wed, 21 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Money-Market-Mutual-Funds-11-21-2012 <B>Placements privés:</B> Harmonisation de la définition d'« investisseur qualifié » https://www.sullcrom.com/Placements-prives-11-21-2012 Wed, 21 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Placements-prives-11-21-2012 <b>ISS Finalizes 2013 Proxy Voting Updates:</b> Hedging or Pledging of Stock Can Now Lead to Director Withhold Votes; More Stringent Board Responsiveness Policy Delayed to 2014, with Potential Credit for Partial Implementation; Pay-for-Performance Test Revised to Account for Company Peer Group and Realizable Pay https://www.sullcrom.com/ISS_Finalizes_2013_Proxy_Voting_Updates_11-20-2012 Tue, 20 Nov 2012 05:00:00 GMT https://www.sullcrom.com/ISS_Finalizes_2013_Proxy_Voting_Updates_11-20-2012 <B>Treasury Issues Determination Exempting Foreign Exchange Forwards and Foreign Exchange Swaps: </B>Secretary of the Treasury Exempts Foreign Exchange Forwards and Foreign Exchange Swaps from the Definition of “Swap” Under the Commodity Exchange Act, as Amended by Dodd-Frank https://www.sullcrom.com/Treasury_Issues_Determination_Exempting_Foreign_Exchange_Forwards_and_Foreign_Exchange_Swaps Tue, 20 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Treasury_Issues_Determination_Exempting_Foreign_Exchange_Forwards_and_Foreign_Exchange_Swaps <B>Security-Based Swaps: Capital, Margin and Segregation Requirements:</B> SEC Proposes Rules Regarding Capital, Margin and Collateral Segregation Requirements for Security-Based Swap Dealers and Major Security-Based Swap Participants https://www.sullcrom.com/Publication_Proposed_Rules_on_Capital_Requirements_Margin_for_Security_Based_SDs_and_MSPs Mon, 19 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Publication_Proposed_Rules_on_Capital_Requirements_Margin_for_Security_Based_SDs_and_MSPs <B>CFTC Staff Clarifies Scope of Swap Definition: </B>CFTC’s Office of General Counsel Responds to Questions Regarding Certain Physical Commercial Agreements https://www.sullcrom.com/CFTC-Staff-Clarifies-Scope-of-Swap-Definition Thu, 15 Nov 2012 05:00:00 GMT https://www.sullcrom.com/CFTC-Staff-Clarifies-Scope-of-Swap-Definition <B>Margin Regulation: </B>SEC Approves Proposed Amendments to FINRA’s Rule on Margin Requirements https://www.sullcrom.com/Margin-Regulation Wed, 14 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Margin-Regulation <b>District Court Rejects PBGC Opinion that Sought to Impose Pension Liabilities on Private Equity Funds:</b> A Recent U.S. District Court Decision Rejects the 2007 PBGC Opinion that Sought to Hold Private Equity Funds Liable for the Unfunded Pension Liabilities of their Portfolio Companies https://www.sullcrom.com/District_Court_Rejects_PBGC_Opinion_that_Sought_To_Impose_Pension_Liabilities_on_Private_Equity_Funds Mon, 12 Nov 2012 05:00:00 GMT https://www.sullcrom.com/District_Court_Rejects_PBGC_Opinion_that_Sought_To_Impose_Pension_Liabilities_on_Private_Equity_Funds <B>Bank Capital Plans and Stress Tests: </B>Federal Reserve Issues Instructions and Guidance for the Comprehensive Capital Analysis and Review and Capital Plan Review Programs for 2013: Outline of Certain Key Aspects https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests Sun, 11 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Bank-Capital-Plans-and-Stress-Tests Sullivan & Cromwell Submits Comments to ISS Regarding Proposals for 2013 Proxy Season https://www.sullcrom.com/SC-Comment-Letter-ISS-November-8-2012 Thu, 08 Nov 2012 05:00:00 GMT https://www.sullcrom.com/SC-Comment-Letter-ISS-November-8-2012 <B>Restructurations / Procédures collectives: </B>Extension et renforcement des mesures conservatoires https://www.sullcrom.com/Restructurations-Procedures-collectives Tue, 06 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Restructurations-Procedures-collectives <B>Regulatory Capital Requirements: </B>UK Clarifies Tax Treatment of New Tier 2 Regulatory Capital Instruments https://www.sullcrom.com/Regulatory-Capital-Requirements Mon, 05 Nov 2012 05:00:00 GMT https://www.sullcrom.com/Regulatory-Capital-Requirements Andy Solomon Co-Authors Article for <em>Derivatives &ndash; Financial Products Report </em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-derivatives--financial-products-report Thu, 01 Nov 2012 04:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-derivatives--financial-products-report <strong>Stress Test Rules: </strong>Federal Banking Agencies Publish Final Stress Test Rules on Supervisory and Company-Run Stress Test Requirements Imposed by Dodd-Frank https://www.sullcrom.com/Stress_Test_Rules Fri, 26 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Stress_Test_Rules <B>FATCA: Revised Deadlines: </B>IRS and Treasury Department Issue Notice Postponing Certain FATCA Deadlines and Expanding Scope of FATCA “Grandfather” Rules https://www.sullcrom.com/FATCA-Revised-Deadlines Thu, 25 Oct 2012 04:00:00 GMT https://www.sullcrom.com/FATCA-Revised-Deadlines <B>Recent 2013 Proxy Season Developments: </B>ISS Publishes Proposed Updates to Its 2013 Proxy Voting Guidelines, Including Making Board Responsiveness Policy More Stringent and Revising Pay-for-Performance Test to Account for Company Peer Group and Realizable Compensation; SEC Staff Issues Legal Bulletin on Shareholder Proposal Process https://www.sullcrom.com/Recent-2013-Proxy-Season-Developments Mon, 22 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Recent-2013-Proxy-Season-Developments Frank Aquila and Anna Kripitz Author Article on Rise of Exclusive Forum-Selection Provisions https://www.sullcrom.com/Publication-Aquila-Kripitz-Forum-Selection-Provisions-Practical-Law Mon, 22 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Kripitz-Forum-Selection-Provisions-Practical-Law Garth Bray and Keiji Hatano Co-author Book on Outbound Exchange Offers https://www.sullcrom.com/Publication-Bray-Hatano-Outbound-Acquisition-Exchange-Offers Mon, 22 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Bray-Hatano-Outbound-Acquisition-Exchange-Offers <B>Droit boursier: </B>Réforme des obligations de déclarations de franchissement de seuils et de déclarations d’intentions https://www.sullcrom.com/Droit-boursier Wed, 17 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Droit-boursier <B>CFTC Relief and Guidance as the “Swap” Definition Takes Effect: </B>CFTC Issues Interpretive and No-Action Letters, and Responds to Questions Providing Guidance as the Definition of “Swap” Takes Effect https://www.sullcrom.com/CFTC-Relief-and-Guidance-as-the-Swap-Definition-Takes-Effect Mon, 15 Oct 2012 04:00:00 GMT https://www.sullcrom.com/CFTC-Relief-and-Guidance-as-the-Swap-Definition-Takes-Effect Gauthier Blanluet and Nicolas de Boynes Author &ldquo;Premi&egrave;res r&eacute;flexions autour de la taxe sur les transactions financi&egrave;res&rdquo; in October Issue of <em>Bulletin Joly Bourse</em> https://www.sullcrom.com/Publication-Blanluet-de-Boynes-Bulletin-Joly-Bourse Mon, 15 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Blanluet-de-Boynes-Bulletin-Joly-Bourse Louise Delahunty and Nicholas Storrs Author SEC Bounty Program Article in <em>The Lawyer</em> https://www.sullcrom.com/Publication-Delahunty-Storrs-The-Lawyer-Bounty-Program Mon, 15 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Delahunty-Storrs-The-Lawyer-Bounty-Program <B>Serious Fraud Office: </B>The SFO Issues New Bribery and Corruption Guidance https://www.sullcrom.com/Serious-Fraud-Office Wed, 10 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Serious-Fraud-Office <B>Exchanges Propose Compensation Committee Independence Standards</B>: No New Bright-Line Tests Under NYSE Proposal; Nasdaq Proposal Would Prohibit All Compensatory Fees Other Than Director Fees and Require Formal Compensation Committee and Written Charter https://www.sullcrom.com/NYSE-Amends-Proposed-Effective-Date-of-Compensation-Committee-Adviser-Rules Tue, 02 Oct 2012 04:00:00 GMT https://www.sullcrom.com/NYSE-Amends-Proposed-Effective-Date-of-Compensation-Committee-Adviser-Rules <B>Ninth Circuit Affirms Preliminary Injunction Against Enforcement of German Patent Injunction Based on RAND Commitment: </B>Relying on Motorola’s Commitment to License Its Worldwide Patents on RAND Terms, the Court of Appeals Upheld a Preliminary Injunction Barring Enforcement of a German Court’s Injunction Against the Continued Infringement by Microsoft of Motorola’s German Patents https://www.sullcrom.com/Ninth-Circuit-Affirms-Preliminary-Injunction-Against-Enforcement-of-German-Patent-Injunction Tue, 02 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Ninth-Circuit-Affirms-Preliminary-Injunction-Against-Enforcement-of-German-Patent-Injunction <B>Court Vacates Position Limit Rules</B>: U.S. District Court for the District of Columbia Vacates the CFTC’s New Position Limit Rules Under Part 151 of the CFTC’s Regulations https://www.sullcrom.com/Court-Vacates-Position-Limit-Rules Mon, 01 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Court-Vacates-Position-Limit-Rules Frank Aquila and Melissa Sawyer Review Ways to Address Antitrust Risk in M&amp;A Transactions https://www.sullcrom.com/Publication-Aquila-Sawyer-Lexis-Nexis-Antitrust-Risk Mon, 01 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-Lexis-Nexis-Antitrust-Risk Juan Rodriguez Authors Chapter on EU Merger Regulation in <i>The European Antitrust Review 2013</i> https://www.sullcrom.com/Publication-Rodriguez-European-Antitrust-Review-2013-October-2012 Mon, 01 Oct 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Rodriguez-European-Antitrust-Review-2013-October-2012 Fran&ccedil;ois Barri&egrave;re Authors Commentary in <em>European Review of Private Law</em> https://www.sullcrom.com/Publication-Barriere-European-Review-Private-Law Mon, 24 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-European-Review-Private-Law Michael McGowan and Andrew Thomson Author Article on Recent Judicial Developments Affecting U.K. Investments https://www.sullcrom.com/Publication-JTI-McGowan-Thomson-Recent-Judicial-Developments Mon, 24 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Publication-JTI-McGowan-Thomson-Recent-Judicial-Developments <B>FATCA International Agreements: </B>US and UK Release Joint FATCA Intergovernmental Agreement https://www.sullcrom.com/FATCA-International-Agreements Thu, 20 Sep 2012 04:00:00 GMT https://www.sullcrom.com/FATCA-International-Agreements Louise Delahunty and Nic Bourtin Author Article on U.K. Deferred Prosecution Agreement Model https://www.sullcrom.com/Publication-Delahunty-Bourtin-Legal-Week-Sept-2012 Mon, 17 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Delahunty-Bourtin-Legal-Week-Sept-2012 <B>Audit Committees: </B>PCAOB Adopts New Auditing Standard Related to Communications Between Auditors and Audit Committees https://www.sullcrom.com/Audit-Committees-Sept-11-2012 Tue, 11 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Audit-Committees-Sept-11-2012 <B>Listing VIE Structures on the Hong Kong Stock Exchange: </B>A Brief Guide for Listing Applicants Using VIE Structures https://www.sullcrom.com/Listing_VIE_Structures_on_the_Hong_Kong_Stock_Exchange Mon, 10 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Listing_VIE_Structures_on_the_Hong_Kong_Stock_Exchange <B>Tax Treatment of Certain Severance Payments: </B>Sixth Circuit Ruling Creates a Circuit Split on Whether Payments of Supplemental Unemployment Benefits Made Pursuant to a Downsizing Constitute “Wages” for Purposes of FICA https://www.sullcrom.com/Tax-Treatment-of-Certain-Severance-Payments Fri, 07 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Tax-Treatment-of-Certain-Severance-Payments Michael Wiseman and Andy Gladin Author White Paper on Uncertainty of Regulatory Landscape https://www.sullcrom.com/Michael-Wiseman-and-Andy-Gladin-Author-White-Paper-on-Uncertainty-of-Regulatory-Landscape-09-06-2012 Thu, 06 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Michael-Wiseman-and-Andy-Gladin-Author-White-Paper-on-Uncertainty-of-Regulatory-Landscape-09-06-2012 <b>Bank Capital Rules:</b> Federal Banking Agencies Publish Federal Register Versions of Capital NPRs https://www.sullcrom.com/Bank_Capital_Rules Tue, 04 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Bank_Capital_Rules <B>Federal Circuit, <I>En Banc</I>, Loosens Rules For Proving Infringement by Multiple Parties</B>: Overturning Prior Panel Precedent, Court Holds That Inducement Liability for Method Patent Claims May Be Predicated on Conduct by Multiple Parties Who Collectively Perform the Method Steps, Without a Showing of “Direction or Control” by One Party https://www.sullcrom.com/Federal_Circuit_En_Banc_Loosens_Rules_For_Proving_Infringement_by_Multiple_Parties Tue, 04 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Federal_Circuit_En_Banc_Loosens_Rules_For_Proving_Infringement_by_Multiple_Parties Basil Zirinis and Elizabeth Viole Co-Author <em>Trusts &amp; Trustees</em> Article https://www.sullcrom.com/Basil-Zirinis-and-Elizabeth-Viole-Co-Author-Trusts--Trustees-Article-09-04-2012 Tue, 04 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Basil-Zirinis-and-Elizabeth-Viole-Co-Author-Trusts--Trustees-Article-09-04-2012 <B>Clearing Exemption for Inter-Affiliate Swaps</B>: CFTC Proposes Rule to Exempt Swaps between Certain Affiliated Entities from the Clearing Requirement under Dodd-Frank https://www.sullcrom.com/Clearing_Exemption_for_Inter_Affiliate_Swaps Mon, 03 Sep 2012 04:00:00 GMT https://www.sullcrom.com/Clearing_Exemption_for_Inter_Affiliate_Swaps <B>SEC Adopts Final Rules to Implement the “Conflict Minerals” Disclosure Requirements of the Dodd-Frank Act: </B> Rules Require SEC Filings and Disclosures Regarding the Use of Minerals Found in a Wide Array of Products https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Conflict-Minerals-Disclosure-Requirements-of-the-Dodd-Frank-Act Fri, 31 Aug 2012 04:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Conflict-Minerals-Disclosure-Requirements-of-the-Dodd-Frank-Act <B>SEC Adopts Final Rules to Implement the “Resource Payments” Disclosure Requirements of the Dodd-Frank Act</B>: Final Rules Require Filing a Separate Report Disclosing Payments Made to Governments for the Commercial Development of Oil, Natural Gas or Minerals https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Resource-Payments-Disclosure-Requirements-of-the-Dodd-Frank-Act Fri, 31 Aug 2012 04:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Resource-Payments-Disclosure-Requirements-of-the-Dodd-Frank-Act <b>JOBS Act – “General Solicitation” in Private Offerings:</b> SEC Proposes Amendments to Rule 506 and Rule 144A to Remove the Prohibition https://www.sullcrom.com/JOBS-Act-General-Solicitation-in-Private-Offerings Thu, 30 Aug 2012 04:00:00 GMT https://www.sullcrom.com/JOBS-Act-General-Solicitation-in-Private-Offerings Michael Escue Discusses CFPB Expectations in <em>New York Law Journal</em> Banking Column https://www.sullcrom.com/Michael-Escue-Discusses-CFPB-Expectations-in-iNew-York-Law-Journali-Banking-Column Wed, 29 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Michael-Escue-Discusses-CFPB-Expectations-in-iNew-York-Law-Journali-Banking-Column <B>Directives « prospectus » et « transparence »</B>: Transposition d'une partie des dispositions de la directive 2010/73/UE dans le règlement général de l'AMF https://www.sullcrom.com/Directives_prospectus_et_transparence Tue, 28 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Directives_prospectus_et_transparence <B>Final Product Definitions Under Title VII of Dodd-Frank: </B>CFTC and SEC Adopt Rules and Guidance to Further Define “Swap”, “Security-Based Swap”, “Mixed Swaps” and Other Swap-Related Terms https://www.sullcrom.com/Final-Product-Definitions-Under-Title-VII-of-Dodd-Frank Mon, 27 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Final-Product-Definitions-Under-Title-VII-of-Dodd-Frank Frank Aquila and Anna Kripitz Author Article on Delaware Forum-Selection Provisions https://www.sullcrom.com/Frank-Aquila-and-Anna-Kripitz-Author-Article-on-Delaware-Selection-Provisions-08-27-2012 Mon, 27 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-and-Anna-Kripitz-Author-Article-on-Delaware-Selection-Provisions-08-27-2012 Juan Rodriguez Authors Article on EU Commission's Approval of Angola LNG Joint Venture https://www.sullcrom.com/Juan-Rodriguez-Authors-Article-on-EU-Commissions-Approval-of-Angola-LNG-Joint-Venture-08-27-2012 Mon, 27 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Juan-Rodriguez-Authors-Article-on-EU-Commissions-Approval-of-Angola-LNG-Joint-Venture-08-27-2012 <B>Amendments to New York Wage Deduction Law: </B>New Amendments to New York Labor Law Provide Guidance on the Permissible Scope of Wage Deductions https://www.sullcrom.com/Amendments-to-New-York-Wage-Deduction-Law Thu, 23 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Amendments-to-New-York-Wage-Deduction-Law Frank Aquila, Krishna Veeraraghavan and Jeffrey Lee Author Article in <em>The Deal Pipeline </em> https://www.sullcrom.com/Frank-Aquila-Krishna-Veeraraghavan-and-Jeffrey-Lee-Author-Article-in-iThe-Deal-Pipeline-i-08-23-2012 Thu, 23 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-Krishna-Veeraraghavan-and-Jeffrey-Lee-Author-Article-in-iThe-Deal-Pipeline-i-08-23-2012 <B>Federal Circuit Reaffirms Prior Decision:</b> Isolated Human DNA Patentable:</B> Federal Circuit Panel Decides That Its Previous Ruling Is Unaffected by Subsequent Supreme Court Opinion https://www.sullcrom.com/Federal_Circuit_Reaffirms_Prior_Decision_Isolated_Human_DNA_Patentable Mon, 20 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Federal_Circuit_Reaffirms_Prior_Decision_Isolated_Human_DNA_Patentable Frank Aquila and Sarah Payne Author Article on Merger Activity https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Author-Article-on-Merger-Activity-08-20-2012 Mon, 20 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Author-Article-on-Merger-Activity-08-20-2012 Frank Aquila and Sarah Payne Discuss Electronic Communications in Business https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Discuss-Electronic-Communications-in-Business-08-20-2012 Mon, 20 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Discuss-Electronic-Communications-in-Business-08-20-2012 Frank Aquila, Krishna Veeraraghavan and Jeffrey Lee Author Article on FCPA https://www.sullcrom.com/Frank-Aquila-Krishna-Veeraraghavan-and-Jeffrey-Lee-Author-Article-on-FCPA-08-20-2012 Mon, 20 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-Krishna-Veeraraghavan-and-Jeffrey-Lee-Author-Article-on-FCPA-08-20-2012 &quot;Merger Analysis: Some Old Habits Die Hard&quot; <i>Global Competition Review: The Antitrust Review of the Americas 2013</i> https://www.sullcrom.com/Merger-Analysis-Some-Old-Habits-Die-Hard-The-Antitrust-Review-of-the-Americas-2013 Thu, 16 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Merger-Analysis-Some-Old-Habits-Die-Hard-The-Antitrust-Review-of-the-Americas-2013 <b>UK Tax Residence:</b> Proposed Statutory Definition of Tax Residence for Individuals https://www.sullcrom.com/UK-Tax-Residence Tue, 14 Aug 2012 04:00:00 GMT https://www.sullcrom.com/UK-Tax-Residence Frank Aquila and Brian Parness Author Article on Best Practices for Boards of Directors https://www.sullcrom.com/Frank-Aquila-and-Brian-Parness-Author-Article-on-Best-Practices-for-Boards-of-Directors-08-13-2012 Mon, 13 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-and-Brian-Parness-Author-Article-on-Best-Practices-for-Boards-of-Directors-08-13-2012 Louise Delahunty and Nic Bourtin Co-Author Article on Double Jeopardy https://www.sullcrom.com/Louise-Delahunty-and-Nic-Bourtin-Co-Author-Article-on-Double-Jeopardy-08-10-2012 Fri, 10 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Louise-Delahunty-and-Nic-Bourtin-Co-Author-Article-on-Double-Jeopardy-08-10-2012 <B>Audit Committee Oversight of Auditors: </B>PCAOB Issues Guidance to Audit Committees on Audit Firm Inspection Process https://www.sullcrom.com/Audit-Committee-Oversight-of-Auditors Thu, 09 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Audit-Committee-Oversight-of-Auditors <b>Hong Kong Rewrites Its Companies Ordinance: </b>Hong Kong Rewrites its Companies Ordinance (Chapter 32 of the Laws of Hong Kong) to enhance corporate governance, ensure better regulation, facilitate business and modernize its company law https://www.sullcrom.com/Hong-Kong-Rewrites-Its-Companies-Ordinance Thu, 09 Aug 2012 04:00:00 GMT https://www.sullcrom.com/Hong-Kong-Rewrites-Its-Companies-Ordinance <b>New French Tax Reporting Requirements Applicable to Trusts: </b> First Tax Filing Due September 15, 2012 https://www.sullcrom.com/New-French-Tax-Reporting-Requirements-Applicable-to-Trusts Thu, 09 Aug 2012 04:00:00 GMT https://www.sullcrom.com/New-French-Tax-Reporting-Requirements-Applicable-to-Trusts <b>FATCA Model Joint Agreements Released</b>: U.S. Treasury Department publishes model intergovernmental agreements permitting Foreign Financial Institutions to report information about U.S. account holders to their home jurisdictions instead of the Internal Revenue Service https://www.sullcrom.com/FATCA-Model-Joint-Agreements-Released Wed, 01 Aug 2012 04:00:00 GMT https://www.sullcrom.com/FATCA-Model-Joint-Agreements-Released Nic Bourtin Serves as Editor and Contributing Author of the 2nd Edition of <i>The International Investigations Review</i> https://www.sullcrom.com/Nic-Bourtin-Serves-as-Editor-and-Contributing-Author-of-the-2nd-Edition-of-iThe-International-Investigations-Reviewi-07-31-2012 Tue, 31 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Nic-Bourtin-Serves-as-Editor-and-Contributing-Author-of-the-2nd-Edition-of-iThe-International-Investigations-Reviewi-07-31-2012 <B>OPA</B>: Modification du règlement général de l’AMF sur les offres publiques d’acquisition https://www.sullcrom.com/OPA-7-30-2012 Mon, 30 Jul 2012 04:00:00 GMT https://www.sullcrom.com/OPA-7-30-2012 Frank Aquila and Sarah Payne Advise on How to Prepare For a Sale Transaction https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Advise-on-How-to-Prepare-For-a-Sale-Transaction-07-30-2012 Mon, 30 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Frank-Aquila-and-Sarah-Payne-Advise-on-How-to-Prepare-For-a-Sale-Transaction-07-30-2012 Don Korb and Jim Gadwood Author&nbsp;&quot;The Increasing Demands on U.S. Tax Advisers&quot; and &quot;Debt Versus Equity in the US&quot; in <em>Tax Journal</em> https://www.sullcrom.com/Don-Korb-and-Jim-Gadwood-Author-Articles-in-the-iUK-Tax-Journali-07-27-2012 Fri, 27 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Don-Korb-and-Jim-Gadwood-Author-Articles-in-the-iUK-Tax-Journali-07-27-2012 Sondages de marché: Refonte des dispositions du règlement général de l’Autorité des marchés financiers relatives aux sondages de marché https://www.sullcrom.com/Sondages-de-marche Tue, 24 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Sondages-de-marche Michael Escue Authors Article in <i>New York Law Journal</i> https://www.sullcrom.com/Michael-Escue-Authors-Article-in-iNew-York-Law-Journali-07-23-20121 Mon, 23 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Michael-Escue-Authors-Article-in-iNew-York-Law-Journali-07-23-20121 <b>CFPB Announces First Public Enforcement Action: </b> CFPB and OCC Enter Into Consent Orders with Capital One Bank Requiring an Estimated $150 Million in Restitution and $60 Million in Civil Money Penalties; CFPB Also Issues Related Consumer Advisories and Compliance Bulletin https://www.sullcrom.com/CFPB_Announces_First_Public_Enforcement_Action Thu, 19 Jul 2012 04:00:00 GMT https://www.sullcrom.com/CFPB_Announces_First_Public_Enforcement_Action <B>Hong Kong Enacts Competition Law</B>: Hong Kong Prohibits Anti-Competitive Collusion and Abuse of Market Power But Does Not Expand Pre-Merger Review Beyond Telecommunications Industry https://www.sullcrom.com/Hong-Kong-Enacts-Competition-Law Wed, 18 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Hong-Kong-Enacts-Competition-Law <b>Third Circuit Holds Reverse Payment Settlements Subject to "Quick-Look" Antitrust Scrutiny: </b> Court Rejects “Scope of the Patent” Test Used In Three Other Circuits, Preparing Way for Supreme Court Review https://www.sullcrom.com/Third_Circuit_Holds_Reverse_Payment_Settlements_Subject_to_Quick-Look_Antitrust_Scrutiny Wed, 18 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Third_Circuit_Holds_Reverse_Payment_Settlements_Subject_to_Quick-Look_Antitrust_Scrutiny <B>Say-on-Pay – Review of 2012 Proxy Season Results:</B> Overall Shareholder Support Levels Were Consistent with 2011, but Failed Say-on-Pay Proposals Increased in 2012 as Shareholder Negative Votes Were More Concentrated; Results Indicate Greater ISS Influence https://www.sullcrom.com/Say-on-Pay-Review-2012-Proxy-Season-Results Tue, 17 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Say-on-Pay-Review-2012-Proxy-Season-Results <B>UK Tax: General Anti-Abuse Rule</B>: Government Publishes Draft GAAR Legislation For Consultation https://www.sullcrom.com/UK-Tax-General-Anti-Abuse-Rule Mon, 16 Jul 2012 04:00:00 GMT https://www.sullcrom.com/UK-Tax-General-Anti-Abuse-Rule A Right to a Word? The Interplay of Equal Protection and Freedom of Thought in the Move to Gender-Blind Marriage https://www.sullcrom.com/Dan-Dunson-Authors-Law-Review-Article-on-Constitutional-Law-07-16-2012 Mon, 16 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Dan-Dunson-Authors-Law-Review-Article-on-Constitutional-Law-07-16-2012 Ted Rogers and Christina Andersen Co-Author Article on Current Legal Landscape of Electronic Discovery https://www.sullcrom.com/Ted-Rogers-and-Christina-Andersen-Co-Author-Article-on-Current-Legal-Landscape-of-Electronic-Discovery-07-16-2012 Mon, 16 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Ted-Rogers-and-Christina-Andersen-Co-Author-Article-on-Current-Legal-Landscape-of-Electronic-Discovery-07-16-2012 <B>Bank-Related M&A:</B> Pre-Announcement Transaction Vetting with U.S. Bank Regulators is Critical for Both Buyers and Sellers in the Post-Dodd-Frank Era; Recent Federal Reserve Guidance Regarding Informal Pre-Filing Inquiries https://www.sullcrom.com/Bank-Related-MA-7-12-2012 Thu, 12 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Bank-Related-MA-7-12-2012 <B>CFTC Guidance on Extraterritoriality:</B> CFTC Releases Proposed Guidance on and Exemptive Relief from Cross-Border Application of Certain Swaps Provisions of the Commodity Exchange Act https://www.sullcrom.com/SC-Publication-CFTC-Guidance-Extraterritoriality-7-12-2012 Thu, 12 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-CFTC-Guidance-Extraterritoriality-7-12-2012 <B>Hong Kong Market Misconduct Update:</B> Repurchase Order and Other Relief: Application of Section 213 of the Securities and Futures Ordinance and Implications of the Hontex and Tiger Asia Cases https://www.sullcrom.com/Market-Misconduct-Update Thu, 12 Jul 2012 04:00:00 GMT https://www.sullcrom.com/Market-Misconduct-Update <B>SEC and CFTC Adopt Product Definitions Under Title VII of Dodd-Frank:</B> The SEC and CFTC Voted to Further Define “Swap”, “Security-Based Swap”, and “Security-Based Swap Agreement” and Finalize Related Requirements; CFTC Finalizes End-User Exception https://www.sullcrom.com/SEC-CFTC-Adopt-Product-Definitions-Under-Title-VII-Dodd-Frank Wed, 11 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SEC-CFTC-Adopt-Product-Definitions-Under-Title-VII-Dodd-Frank <B>Regulatory Capital Requirements</B>: UK Tax Treatment of New Regulatory Capital Instruments https://www.sullcrom.com/SC-Publication-Regulatory-Capital-Requirements Tue, 10 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Regulatory-Capital-Requirements <b>2012 Proxy Season Review:</b> Shareholder Proposals on Governance Structure Continue to Garner Strong Support and to Drive Structural Changes in 2012; Renewed Focus on Independent Chair; Proposals on Political, Social and Compensation Issues Remain Common, but Rarely Pass https://www.sullcrom.com/SC-Publication-2012-Proxy-Season-Review-7-9-2012 Mon, 09 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-2012-Proxy-Season-Review-7-9-2012 First Resolution Plans Filed https://www.sullcrom.com/SC-Publication-First-Resolution-Plans-Filed-7-9-2012 Mon, 09 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-First-Resolution-Plans-Filed-7-9-2012 <b>Implementation of Security-Based Swap Regulations under Title VII:</b> SEC Proposes Statement of General Policy on the Sequencing of Compliance with Security-Based Swap Regulations https://www.sullcrom.com/SC-Publication-Implementation-Security-Based-Swap-Regulations-Under-Title-VII Tue, 03 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Implementation-Security-Based-Swap-Regulations-Under-Title-VII <b>Passive Foreign Investment Company Rules</b>: Treatment of Income from Certain Government Bonds for Purposes of the Passive Foreign Investment Company Rules https://www.sullcrom.com/SC-Publication-Passive-Foreign-Investment-Company-Rules Mon, 02 Jul 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Passive-Foreign-Investment-Company-Rules Andy Solomon Co-Authors Article for <em>Lexology</em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-lexology Sun, 01 Jul 2012 04:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-lexology <B>FATCA: New Government-to-Government Model</B>: U.S. Treasury Department Issues Joint Statements with Japan and Switzerland Outlining a New Intergovernmental Model https://www.sullcrom.com/SC-Publication-FATCA-Government-Government-Model Fri, 29 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-FATCA-Government-Government-Model <b>OCC Lending Limit Rules</b>: OCC Issues Interim Final Rules Applying the Lending Limit for National Banks and Savings Associations to the Credit Exposure to Derivatives and Securities Financing Transactions https://www.sullcrom.com/SC-Publication-OCC-Lending-Limit-Rules-6-27-2012 Wed, 27 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-OCC-Lending-Limit-Rules-6-27-2012 <b>Margin Regulation</b>: FINRA Proposes Amendments to its Rule on Margin Requirements https://www.sullcrom.com/SC-Publication-Margin-Regulation-6-25-2012 Mon, 25 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Margin-Regulation-6-25-2012 Michael McGowan, Nicolas de Boynes and Andrew Thomson Co-Author Article on Implications of the Financial Transaction Tax https://www.sullcrom.com/Michael-McGowan-Nicolas-de-Boynes-and-Andrew-Thomson-Co-Author-Article-on-Implications-of-the-Financial-Transaction-Tax-06-25-2012 Mon, 25 Jun 2012 04:00:00 GMT https://www.sullcrom.com/Michael-McGowan-Nicolas-de-Boynes-and-Andrew-Thomson-Co-Author-Article-on-Implications-of-the-Financial-Transaction-Tax-06-25-2012 <b>Deferred Underwriting Compensation in Public Offerings:</b> FINRA Proposes to Expand the Scope of Deferred Compensation Arrangements Permitted in Engagement Letters for Public Offerings, but Subject to Significant New Requirements https://www.sullcrom.com/SC-Publication-Deferred-Underwriting-Compensation-Public-Offerings Fri, 22 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Deferred-Underwriting-Compensation-Public-Offerings <b>SEC Finalizes Guidance to Stock Exchanges on Compensation Committee and Adviser Independence</b>: Exchanges Still Responsible for Key Details, Including Definition of Independence, and Have 90 Days to Propose Rules; New Disclosure Requirement on Compensation Consultant Conflicts of Interest Will Apply to 2013 Proxy Statements https://www.sullcrom.com/SC-Publication-SEC-Finalizes-Guidance-Stock-Exchanges-Compensation-Committee Fri, 22 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-SEC-Finalizes-Guidance-Stock-Exchanges-Compensation-Committee <b>Proxy Access Proposals &ndash; Review of 2012 Results and Outlook for 2013:</b> Shareholder Proposals Failed at Most Companies in 2012, but More Widespread Efforts, and Greater Success, Could Occur in 2013; Companies Should Consider Potential Advance Actions https://www.sullcrom.com/SC-Publication-Proxy-Access-Proposals-Review-2012-Results-2013 Tue, 19 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Proxy-Access-Proposals-Review-2012-Results-2013 <b>FINRA Front-Running Policy:</b> FINRA Proposes to Codify NASD Front-Running Policy as FINRA Rule 5270, with Expanded Scope https://www.sullcrom.com/SC-Publication-FINRA-Front-Running-Policy-6-18-2012 Mon, 18 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-FINRA-Front-Running-Policy-6-18-2012 <b>Corporate Expatriation Transactions:</b> IRS and Treasury Issue Regulations on the “Substantial Business Activities” Exception and Finalize Regulations on Surrogate Foreign Corporations Under Section 7874 https://www.sullcrom.com/SC-Publication-Corporate-Expatriation-Transactions-6-13-2012 Wed, 13 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Corporate-Expatriation-Transactions-6-13-2012 <b>Secured Creditors Vindicated:</b> U.S. Supreme Court Affirms Credit Bid Rights of Secured Creditors https://www.sullcrom.com/SC-Publication-Secured-Creditors-Vindicated-6-13-2012 Wed, 13 Jun 2012 04:00:00 GMT https://www.sullcrom.com/SC-Publication-Secured-Creditors-Vindicated-6-13-2012 <b>Circuit Breakers:</b> SEC Order Approves Proposals to Address Extraordinary Volatility in Individual Stocks and Broader U.S. Stock Market https://www.sullcrom.com/Circuit-Breakers-06-11-2012 Mon, 11 Jun 2012 04:00:00 GMT https://www.sullcrom.com/Circuit-Breakers-06-11-2012 <b>Fraudulent Transfer Risk Expanded:</b> <i>In re TOUSA</i>: Eleventh Circuit Expands Fraudulent Transfer Risk for Lenders to Distressed Borrowers https://www.sullcrom.com/Fraudulent-Transfer-Risk-Expanded-06-11-2012 Mon, 11 Jun 2012 04:00:00 GMT https://www.sullcrom.com/Fraudulent-Transfer-Risk-Expanded-06-11-2012 <b>Bank Capital Rules:</b> Federal Reserve Approves NPRs Addressing Basel III Implementation and Substantial Revisions to Basel I-Based Rules for all Banks and Finalizes Amendments to Market Risk Rules https://www.sullcrom.com/Bank-Capital-Rules-06-08-2012 Fri, 08 Jun 2012 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Rules-06-08-2012 <b>CFTC and SEC Issue Final Swap-Related Rules Under Title VII of Dodd-Frank:</b> CFTC and SEC Issue Final Rules and Guidance to Further Define the Terms “Swap Dealer,” “Security-Based Swap Dealer,” “Major Swap Participant,” “Major Security-Based Swap Participant” and “Eligible Contract Participant” https://www.sullcrom.com/CFTC-SEC-Issue-Final-Swap-Related-Rules-Under-Title-VII-of-Dodd-Frank Fri, 08 Jun 2012 04:00:00 GMT https://www.sullcrom.com/CFTC-SEC-Issue-Final-Swap-Related-Rules-Under-Title-VII-of-Dodd-Frank National Labor Relations Board Report Focuses on Social Media Policies, Provides a Sample Policy https://www.sullcrom.com/National-Labor-Relations-Board-Report-Concerning-Employer-Social-Media-Policies Thu, 31 May 2012 04:00:00 GMT https://www.sullcrom.com/National-Labor-Relations-Board-Report-Concerning-Employer-Social-Media-Policies <b>CFTC Proposes Aggregation Exemptions:</b> Proposal would expand exemptions from aggregation under the new position limit rules, including for non-majority investments https://www.sullcrom.com/CFTC-Proposes-Aggregation-Exemptions-05-21-2012 Mon, 21 May 2012 04:00:00 GMT https://www.sullcrom.com/CFTC-Proposes-Aggregation-Exemptions-05-21-2012 <b>UK Tax Treatment of Depositary Receipts:</b> HMRC Will Still Treat ADR Holders as Beneficial Owners of Shares https://www.sullcrom.com/UK-Tax-Treatment-of-Depositary-Receipts-05-21-2012 Mon, 21 May 2012 04:00:00 GMT https://www.sullcrom.com/UK-Tax-Treatment-of-Depositary-Receipts-05-21-2012 <b>Financial Services M&A:</b> Delaware Decision Indicates Need for Explicit Carve-outs in Confidentiality Agreements https://www.sullcrom.com/Financial-Services-MA-05-18-2012 Fri, 18 May 2012 04:00:00 GMT https://www.sullcrom.com/Financial-Services-MA-05-18-2012 <b>Financial Services M&A:</b> Possible Tax Changes and Approval Process May Affect Transaction Planning https://www.sullcrom.com/Financial-Services-MA-05-14-2012 Mon, 14 May 2012 04:00:00 GMT https://www.sullcrom.com/Financial-Services-MA-05-14-2012 Brian Hamilton Authors Bloomberg Law Article on Cross-Border Joint Ventures https://www.sullcrom.com/Publication-Hamilton-Bloomberg-Law-Cross-Border-Joint-Ventures Mon, 14 May 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Hamilton-Bloomberg-Law-Cross-Border-Joint-Ventures <b>Hong Kong Enacts a Statutory Disclosure Regime:</b> Statutory Obligation for Hong Kong-Listed Corporations to Disclose Price Sensitive Information Becoming Effective on January 1, 2013 https://www.sullcrom.com/Hong-Kong-Enacts-a-Statutory-Disclosure-Regime-05-14-2012 Mon, 14 May 2012 04:00:00 GMT https://www.sullcrom.com/Hong-Kong-Enacts-a-Statutory-Disclosure-Regime-05-14-2012 <b>French Withholding Tax on Dividends:</b> European Court of Justice Rules That French Withholding Tax on Portfolio Dividends paid to non-French Mutual Investment Funds is Contrary to EU law https://www.sullcrom.com/French-Withholding-Tax-on-Dividends-05-11-2012 Fri, 11 May 2012 04:00:00 GMT https://www.sullcrom.com/French-Withholding-Tax-on-Dividends-05-11-2012 <b><i>Martin Marietta Materials, Inc.</i> v. <i>Vulcan Materials Company</i>:</b> Delaware Chancery Court Enjoins Hostile Bid that Used Confidential Information in Breach of Confidentiality Agreements https://www.sullcrom.com/Martin-Marietta-Materials-Vulcan-Materials-Company-05-09-2012 Wed, 09 May 2012 04:00:00 GMT https://www.sullcrom.com/Martin-Marietta-Materials-Vulcan-Materials-Company-05-09-2012 <b>Federal Reserve Approves First Acquisition in the United States by a Chinese Bank:</b> Federal Reserve Makes First CCS Determination for a Chinese Bank in Approving the Acquisition of The Bank of East Asia (U.S.A.) National Association by Industrial and Commercial Bank of China Limited https://www.sullcrom.com/Federal-Reserve-Approves-First-Acquisition-in-the-United-States-by-a-Chinese-Bank Wed, 09 May 2012 04:00:00 GMT https://www.sullcrom.com/Federal-Reserve-Approves-First-Acquisition-in-the-United-States-by-a-Chinese-Bank Melissa Sawyer Authors Article on Advising Buyers in Controlling Stockholder Transactions https://www.sullcrom.com/Melissa-Sawyer-Authors-Article-on-Advising-Buyers-in-Controlling-Stockholder-Transactions-05-09-2012 Wed, 09 May 2012 04:00:00 GMT https://www.sullcrom.com/Melissa-Sawyer-Authors-Article-on-Advising-Buyers-in-Controlling-Stockholder-Transactions-05-09-2012 <b>Indian Tax on Indirect Transfers of Shares:</b> The Decision of the Indian Supreme Court in Vodafone and India’s Proposed Retrospective Counteracting Legislation https://www.sullcrom.com/Indian-Tax-on-Indirect-Transfers-of-Shares-05-04-2012 Fri, 04 May 2012 04:00:00 GMT https://www.sullcrom.com/Indian-Tax-on-Indirect-Transfers-of-Shares-05-04-2012 <b>Large Trader Reporting:</b> SEC Order Temporarily Extends Compliance Date for Registered Broker-Dealers and Exempts Certain Transactions from Determination of Large Trader Reporting Status https://www.sullcrom.com/Large-Trader-Reporting-05-04-2012 Fri, 04 May 2012 04:00:00 GMT https://www.sullcrom.com/Large-Trader-Reporting-05-04-2012 <b>UK Competition Law:</b> UK Government Proposes Landmark Reform of Competition Law https://www.sullcrom.com/UK-Competition-Law--UK-Government-Proposes-Landmark-Reform-of-Competition-Law-05-01-2012 Tue, 01 May 2012 04:00:00 GMT https://www.sullcrom.com/UK-Competition-Law--UK-Government-Proposes-Landmark-Reform-of-Competition-Law-05-01-2012 <b>Validity of UK stamp duties on the issue of shares into a depositary receipt system:</b> UK authorities will not appeal the ruling of the UK tax tribunal that the 1.5% “season ticket” charge is in breach of European law https://www.sullcrom.com/Validity-of-UK-stamp-duties-05-01-2012 Tue, 01 May 2012 04:00:00 GMT https://www.sullcrom.com/Validity-of-UK-stamp-duties-05-01-2012 Arnaud Berdou Authors Article in <em>Droits des Soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-05-01-2012 Tue, 01 May 2012 04:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-05-01-2012 Carsten Berrar and Volker Wiegel Author Article on New European Proportionate Disclosure Regime https://www.sullcrom.com/Carsten-Berrar-and-Volker-Wiegel-Author-Article-on-New-European-Proportionate-Disclosure-Regime-05-01-2012 Tue, 01 May 2012 04:00:00 GMT https://www.sullcrom.com/Carsten-Berrar-and-Volker-Wiegel-Author-Article-on-New-European-Proportionate-Disclosure-Regime-05-01-2012 Tracy Richelle High Writes Article for PLI&#39;s Corporate Law and Practice Handbook Series https://www.sullcrom.com/publications-high-writes-article-pli-corporate-law-practice-handbook-series-2015 Mon, 30 Apr 2012 04:00:00 GMT https://www.sullcrom.com/publications-high-writes-article-pli-corporate-law-practice-handbook-series-2015 François Barrière Authors Section on Trusts in Civil Law https://www.sullcrom.com/Publication-Barriere-Cambridge-Civil-Law Mon, 23 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Cambridge-Civil-Law Frank Aquila Authors Chapter on Business Due Diligence Strategies https://www.sullcrom.com/Publication-Aquila-Inside-Minds-Due-Diligence Mon, 23 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Inside-Minds-Due-Diligence Karen Seymour and Tyler Friedman Contribute Chapter on Money Laundering to Book on Litigation in Federal Courts https://www.sullcrom.com/Publication-Seymour-Friedman-Business-Commercial-Litigation-Federal-Courts Mon, 23 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Seymour-Friedman-Business-Commercial-Litigation-Federal-Courts Omri Marian and Andrew Moin Author Article on Taxation of Structured Debt in a Low-Rate Environment https://www.sullcrom.com/Publication-Marian-Moin-Tax-Notes-2012 Mon, 23 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Marian-Moin-Tax-Notes-2012 <b>Information Reporting – Interest Paid to Non-U.S. Individuals on U.S. Bank Deposits:</b> IRS and the Treasury Department Issue Final Regulations Requiring the Reporting of Interest or Original Issue Discount (“OID”) Paid to Nonresident Alien Individuals on Bank Deposits https://www.sullcrom.com/Information-Reporting-Interest-Paid-to-Non-US-Individuals-on-US-Bank-Deposits Fri, 20 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Information-Reporting-Interest-Paid-to-Non-US-Individuals-on-US-Bank-Deposits <b>Volcker Rule:</b> Federal Reserve Issues Statement of Policy Clarifying the Conformance Period Under the Volcker Rule https://www.sullcrom.com/Volcker-Rule-04-20-2012 Fri, 20 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Volcker-Rule-04-20-2012 Rodge Cohen and Glen Schleyer Co-Author Article on Shareholder Influence Over Social Policy Matters https://www.sullcrom.com/Rodge-Cohen-and-Glen-Schleyer-Co-Author-Article-on-Shareholder-Influence-Over-Social-Policy-Matters-08-23-2012 Fri, 20 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Rodge-Cohen-and-Glen-Schleyer-Co-Author-Article-on-Shareholder-Influence-Over-Social-Policy-Matters-08-23-2012 <b>Appeals Court Enjoins Enforcement of National Labor Relations Board Notice Posting Requirement</b> https://www.sullcrom.com/Appeals-Court-Enjoins-Enforcement-of-National-Labor-Relations-Board-Notice-Posting-Requirement-04-18-2012 Wed, 18 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Appeals-Court-Enjoins-Enforcement-of-National-Labor-Relations-Board-Notice-Posting-Requirement-04-18-2012 <b>White Paper on the Separate Entity Doctrine as Applied to the U.S. Branches of Foreign Headquartered (Non-U.S.) Banks authored by Sullivan & Cromwell LLP in conjunction with Cleary Gottlieb and Davis Polk</b> https://www.sullcrom.com/White-Paper-on-the-Separate-Entity-Doctrine-as-Applied-to-the-US-Branches-of-Foreign-Headquartered-Non-US-Banks-04-18-2012 Wed, 18 Apr 2012 04:00:00 GMT https://www.sullcrom.com/White-Paper-on-the-Separate-Entity-Doctrine-as-Applied-to-the-US-Branches-of-Foreign-Headquartered-Non-US-Banks-04-18-2012 <b>French Bankruptcy Law Amendments:</b> Expansion and strengthening of protective measures, and reforms to procedures relating to bondholders and to accelerated financial safeguards https://www.sullcrom.com/French-Bankruptcy-Law-Amendments-04-17-2012 Tue, 17 Apr 2012 04:00:00 GMT https://www.sullcrom.com/French-Bankruptcy-Law-Amendments-04-17-2012 <b>UK Taxation of Corporate Debt Buybacks:</b> Government Proposes Anti-Avoidance Rule with Retrospective Effect https://www.sullcrom.com/UK-Taxation-of-Corporate-Debt-Buybacks-04-12-2012 Thu, 12 Apr 2012 04:00:00 GMT https://www.sullcrom.com/UK-Taxation-of-Corporate-Debt-Buybacks-04-12-2012 <b>The STOCK Act:</b> President Obama and Congress Enact the Stop Trading on Congressional Knowledge Act https://www.sullcrom.com/The-STOCK-Act-04-09-2012 Mon, 09 Apr 2012 04:00:00 GMT https://www.sullcrom.com/The-STOCK-Act-04-09-2012 <b>Validity of UK stamp duties on the issue of shares into a depositary receipt system:</b> UK 1.5% “season ticket” charge in breach of European law https://www.sullcrom.com/Validity-of-UK-stamp-duties-04-05-2012 Thu, 05 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Validity-of-UK-stamp-duties-04-05-2012 <b>Financial Stability Oversight Council Issues Final Rule on Designation of Systemically Important Nonbank Financial Companies:</b> Final Rule Clears Way for Individual Designations https://www.sullcrom.com/Financial-Stability-Oversight-Council-Issues-Final-Rule-on-Designation-of-Systemically-Important-Nonbank-Financial-Companies Wed, 04 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Financial-Stability-Oversight-Council-Issues-Final-Rule-on-Designation-of-Systemically-Important-Nonbank-Financial-Companies <b>Restructurations / Procédures collectives:</b> Extension et renforcement des mesures conservatoires. Réforme du régime des comités de créanciers obligataires et de la sauvegarde financière accélérée https://www.sullcrom.com/Restructurations-Procedures-collectives-04-04-2012 Wed, 04 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Restructurations-Procedures-collectives-04-04-2012 <b>Droit des sociétés:</b> Simplification du régime des apports en nature https://www.sullcrom.com/Droit-des-societes-04-03-2012 Tue, 03 Apr 2012 04:00:00 GMT https://www.sullcrom.com/Droit-des-societes-04-03-2012 <b>Important Clarification of the Swaps Push-Out Effective Date:</b> Federal Banking Agencies Clarify that the Effective Date of the Swaps Push-Out Provision is July 16, 2013 https://www.sullcrom.com/Important-Clarification-of-the-Swaps-Push-Out-Effective-Date-03-30-2012 Fri, 30 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Important-Clarification-of-the-Swaps-Push-Out-Effective-Date-03-30-2012 <b>Droit boursier:</b> Réforme des obligations de déclarations de franchissement de seuils et de déclarations d’intentions https://www.sullcrom.com/Droit-boursier-03-28-2012 Wed, 28 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Droit-boursier-03-28-2012 PCAOB Auditing Standards: PCAOB Proposes New Auditing Standard Regarding Related Party Transactions and Amendments to Existing Standards Regarding Significant Unusual Transactions and Executive Compensation https://www.sullcrom.com/PCAOB-Auditing-Standards-2012 Wed, 28 Mar 2012 04:00:00 GMT https://www.sullcrom.com/PCAOB-Auditing-Standards-2012 <b>Congress Passes the “Jumpstart Our Business Startups Act”:</b> The JOBS Act Eases Marketing Restrictions for Unregistered Offerings and Lowers Hurdles for IPOs of Smaller Issuers https://www.sullcrom.com/Congress-Passes-the-Jumpstart-Our-Business-Startups-Act-03-27-2012 Tue, 27 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Congress-Passes-the-Jumpstart-Our-Business-Startups-Act-03-27-2012 Steve Ehrenberg Authors Chapter on Electronically Stored Information in <i>Inside the Minds</i> https://www.sullcrom.com/Publication-Ehrenberg-Sullivan-Inside-Mind-Evidentiary-Law-ESI Mon, 26 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Ehrenberg-Sullivan-Inside-Mind-Evidentiary-Law-ESI <b>Supreme Court Decision on Scope of Patent Protection:</b> Supreme Court Holds Pharmaceutical Treatment Method Without “Inventive” Insight Unpatentable as a Law of Nature https://www.sullcrom.com/Supreme-Court-Decision-on-Scope-of-Patent-Protection-03-22-2012 Thu, 22 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Supreme-Court-Decision-on-Scope-of-Patent-Protection-03-22-2012 <b>National Labor Relations Board Requires Employers to Post Notice of Employee Rights</b> https://www.sullcrom.com/National-Labor-Relations-Board-Requires-Employers-to-Post-Notice-of-Employee-Rights-03-19-2012 Mon, 19 Mar 2012 04:00:00 GMT https://www.sullcrom.com/National-Labor-Relations-Board-Requires-Employers-to-Post-Notice-of-Employee-Rights-03-19-2012 <b>Guiding Principles for U.S. Banking Organization Corporate Governance:</b> The Clearing House Association Issues Exposure Draft for Public Comment; Comments Requested by May 1 https://www.sullcrom.com/Guiding-Principles-for-US-Banking-Organization-Corporate-Governance-03-15-2012 Thu, 15 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Guiding-Principles-for-US-Banking-Organization-Corporate-Governance-03-15-2012 Tom Spahn Authors Article in <em>Stanford Journal of Law, Business &amp; Finance</em> https://www.sullcrom.com/Publication-Spahn-Stanford-Journal-Law-Business-Finance Tue, 13 Mar 2012 04:00:00 GMT https://www.sullcrom.com/Publication-Spahn-Stanford-Journal-Law-Business-Finance <b>CFTC Proposes Block Size Rules for Swaps:</b> CFTC Proposes Procedures to Establish Appropriate Minimum Block Sizes for Block Trades and Large Notional Off-Facility Trades https://www.sullcrom.com/CFTC-Proposes-Block-Size-Rules-for-Swaps-03-12-2012 Mon, 12 Mar 2012 04:00:00 GMT https://www.sullcrom.com/CFTC-Proposes-Block-Size-Rules-for-Swaps-03-12-2012 <b>Proxy Access:</b> SEC Staff Permits Companies to Exclude Most Common Proxy Access Proposal; Others Required to Be Included https://www.sullcrom.com/Proxy-Access-03-09-2012 Fri, 09 Mar 2012 05:00:00 GMT https://www.sullcrom.com/Proxy-Access-03-09-2012 <strong>German Merger Control: </strong>Federal Cartel Office Reviews Increase of Gazprom&rsquo;s Shareholding in German Energy Company by 1.88% to 10.52% https://www.sullcrom.com/German-Merger-Control-03-09-2012 Fri, 09 Mar 2012 05:00:00 GMT https://www.sullcrom.com/German-Merger-Control-03-09-2012 <b>CFTC Adopts Internal Business Conduct Rules:</b> CFTC Adopts Final Rules on Swap Dealer Major Swap Participant Recordkeeping and Reporting, Duties, and Conflicts of Interest Policies and Procedures; Futures Commission Merchant and Introducing Broker Conflicts of Interest Policies and Procedures; Swap Dealer, Major Swap Participant and Futures Commission Merchant Chief Compliance Officer https://www.sullcrom.com/CFTC-Adopts-Internal-Business-Conduct-Rules Thu, 08 Mar 2012 05:00:00 GMT https://www.sullcrom.com/CFTC-Adopts-Internal-Business-Conduct-Rules <b>Foreign-Targeted Bearer Bonds:</b> IRS Issues Transitional Guidance on the Upcoming “Bearer Bond” Repeal https://www.sullcrom.com/Foreign-Targeted-Bearer-Bonds-03-08-2012 Thu, 08 Mar 2012 05:00:00 GMT https://www.sullcrom.com/Foreign-Targeted-Bearer-Bonds-03-08-2012 <b>French Financial Transaction Tax:</b> French Parliament Adopts Proposed Legislation on Financial Transaction Tax with Few Amendments https://www.sullcrom.com/French-Financial-Transaction-Tax-03-06-2012 Tue, 06 Mar 2012 05:00:00 GMT https://www.sullcrom.com/French-Financial-Transaction-Tax-03-06-2012 <b>In re Micromet, Inc. Shareholders Litigation:</b> Delaware Chancery Court Reaffirms Revlon Duties related to Pre-Signing Market Checks and Parameters of Fiduciary Duty of Disclosure https://www.sullcrom.com/In-re-Micromet-Inc-Shareholders-Litigation-03-05-2012 Mon, 05 Mar 2012 05:00:00 GMT https://www.sullcrom.com/In-re-Micromet-Inc-Shareholders-Litigation-03-05-2012 Willard Taylor Authors Article on International Taxation of Goodwill and Other Intangibles https://www.sullcrom.com/Publication-Taylor-International-Taxation-Goodwill-Intangibles Mon, 05 Mar 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Taylor-International-Taxation-Goodwill-Intangibles Michael Escue Authors Banking Column in <em>New York Law Journal</em> https://www.sullcrom.com/Escue-NYLJ-March-30-2012 Sat, 03 Mar 2012 05:00:00 GMT https://www.sullcrom.com/Escue-NYLJ-March-30-2012 <b>Audit Committees:</b> PCAOB Reproposes Auditing Standard Related to Communications Between Auditors and Audit Committees https://www.sullcrom.com/Audit-Committees-03-01-2012 Thu, 01 Mar 2012 05:00:00 GMT https://www.sullcrom.com/Audit-Committees-03-01-2012 <b>EU and German Competition Law:</b> German Court Refuses Disclosure of Leniency Materials to Cartel Victim https://www.sullcrom.com/EU-and-German-Competition-Law Tue, 28 Feb 2012 05:00:00 GMT https://www.sullcrom.com/EU-and-German-Competition-Law <b>FATCA: Proposed Regulations:</b> IRS and Treasury Department Release Proposed FATCA Regulations https://www.sullcrom.com/FATCA-Proposed-Regulations-02-28-2012 Tue, 28 Feb 2012 05:00:00 GMT https://www.sullcrom.com/FATCA-Proposed-Regulations-02-28-2012 Andy Solomon Co-Authors Article for <em>Bloomberg BNA Daily Tax Report </em> https://www.sullcrom.com/publications-solomon-co-authors-article-for-bloomberg-bna-daily-tax-report Tue, 28 Feb 2012 05:00:00 GMT https://www.sullcrom.com/publications-solomon-co-authors-article-for-bloomberg-bna-daily-tax-report Frank Aquila, Melissa Sawyer and Keerthika Subramanian Author Article on Advising a Special Committee in a Going Private Transaction https://www.sullcrom.com/Publications-Aquila-Sawyer-Subramanian-Speed-Reading-LexisNexis-Going-Private Mon, 27 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Sawyer-Subramanian-Speed-Reading-LexisNexis-Going-Private <b>CFTC Adopts Final Rule Amendments Regarding Registration and Reporting Requirements for CPOs and CTAs and Issues Regulatory Harmonization Proposal:</b> CFTC’s New Rules Rescind and Amend Certain Existing Exemptions and Exclusions, Require Advisers to Many Private Funds to Register with the CFTC, and Significantly Limit the Ability of Registered Investment Companies to Claim Exclusion from the Definition of CPO; Proposed Rule Amendments Seek to Harmonize Certain SEC and CFTC Compliance... https://www.sullcrom.com/CFTC-Adopts-Final-Rule-Amendments-02-22-2012 Wed, 22 Feb 2012 05:00:00 GMT https://www.sullcrom.com/CFTC-Adopts-Final-Rule-Amendments-02-22-2012 Frank Aquila, Melissa Sawyer and Neil Toomey Author Article on Increased FCPA Enforcement and its Effect on M&A Transactions https://www.sullcrom.com/Publication-Aquila-Sawyer-Toomey-Speed-Reading-LexisNexis Wed, 22 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-Toomey-Speed-Reading-LexisNexis <b>Final Fee Disclosure Rules for Service Providers to Pension Plans:</b> Department of Labor Regulations Modify Fee Disclosure Rules for Service Providers to Pension Plans https://www.sullcrom.com/Final-Fee-Disclosure-Rules-for-Service-Providers-to-Pension-Plans-02-17-2012 Fri, 17 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Final-Fee-Disclosure-Rules-for-Service-Providers-to-Pension-Plans-02-17-2012 <b>Bank Mergers & Acquisitions:</b> Federal Reserve Board’s Approval of Capital One's Acquisition of ING Direct Discusses Financial Stability Factor https://www.sullcrom.com/Bank-Mergers-Acquisitions-02-15-2012 Wed, 15 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Bank-Mergers-Acquisitions-02-15-2012 <b>Reporting Requirements for Foreign Financial Accounts:</b> FinCEN Releases Notice Extending Deadline to June 30, 2013 for Certain Signature Authority Filers https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-02-14-2012 Tue, 14 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-02-14-2012 <b>Financial Transaction Tax:</b> Draft legislation to introduce a financial transaction tax in France https://www.sullcrom.com/Financial-Transaction-Tax-02-08-2012 Wed, 08 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Financial-Transaction-Tax-02-08-2012 <b>CFTC Adopts Final Rules on Business Conduct Standards:</b> CFTC Imposes External Business Conduct Standards on Swap Dealers and Major Swap Participants https://www.sullcrom.com/CFTC-Adopts-Final-Rules-on-Business-Conduct-Standards Mon, 06 Feb 2012 05:00:00 GMT https://www.sullcrom.com/CFTC-Adopts-Final-Rules-on-Business-Conduct-Standards <b>UK Controlled Foreign Company Reform:</b> Further Draft Legislation on Permanent Changes to the CFC Rules https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-02-06-2012 Mon, 06 Feb 2012 05:00:00 GMT https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-02-06-2012 Gauthier Blanluet Authors Article in <i>Revue de Droit Fiscal</i> https://www.sullcrom.com/Publication-Blanluet-Tax-Consequences-Revue-Droit-Fiscal Thu, 02 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Blanluet-Tax-Consequences-Revue-Droit-Fiscal Frank Aquila and Scott Crofton Co-Author Article on Regulatory Response to the Decoupling of Economic and Voting Interests https://www.sullcrom.com/Publication-Aquila-Crofton-Co-Author-Activist-Report-2012 Wed, 01 Feb 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Crofton-Co-Author-Activist-Report-2012 <b>Venezuela Withdraws From ICSID:</b> President Hugo Chavez Follows Through on Threats to Abandon the Widely-Used Investor-State Arbitral Forum https://www.sullcrom.com/Venezuela-Withdraws-From-ICSID-01-27-2012 Fri, 27 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Venezuela-Withdraws-From-ICSID-01-27-2012 <b>Hart-Scott-Rodino Act:</b> HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-25-2012 Wed, 25 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-25-2012 <b>UK Patent Box:</b> UK Government Publishes Draft Legislation Creating a Preferential Tax Regime for Certain Types of Intellectual Property https://www.sullcrom.com/UK-Patent-Box-01-24-2012 Tue, 24 Jan 2012 05:00:00 GMT https://www.sullcrom.com/UK-Patent-Box-01-24-2012 <b>Withholding Tax on Dividend Equivalent Payments:</b> IRS and Treasury Issue Temporary and Proposed Regulations on “Dividend Equivalents” on “Specified Notional Principal Contracts” https://www.sullcrom.com/Withholding-Tax-on-Dividend-Equivalent-Payments Tue, 24 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Withholding-Tax-on-Dividend-Equivalent-Payments S&amp;C Lawyers Author Article on Final Cost Sharing Regulations in <em>Tax Management Transfer Pricing Report</em> https://www.sullcrom.com/Publication-Banerjee-Korb-Maxwell-Solomon-Wang-Transfer-Pricing-Report Tue, 24 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Publication-Banerjee-Korb-Maxwell-Solomon-Wang-Transfer-Pricing-Report <b>Volcker Rule:</b> Regulatory Testimony Raises Concerns over the Scope of the Volcker Rule Exemptions for Covered Funds https://www.sullcrom.com/Volcker-Rule-01-20-2012 Fri, 20 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Volcker-Rule-01-20-2012 <b>Bank Mergers & Acquisitions:</b> Federal Reserve Details New Financial Stability Analysis in Approving PNC’s Acquisition of RBC Bank (USA) https://www.sullcrom.com/Bank-Mergers-Acquisitions-01-18-2012 Wed, 18 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Bank-Mergers-Acquisitions-01-18-2012 <b>New York Wage Theft Prevention Act – Domestic Employees:</b> Reminder Regarding Requirement to Provide Employees, Including Household Employees, with Written Annual Wage Notification By February 1, 2012 https://www.sullcrom.com/New-York-Wage-Theft-Prevention-Act--Domestic-Employees-01-13-2012 Fri, 13 Jan 2012 05:00:00 GMT https://www.sullcrom.com/New-York-Wage-Theft-Prevention-Act--Domestic-Employees-01-13-2012 <b>IRS Offshore Voluntary Disclosure Program:</b> IRS Launches Third Offshore Voluntary Disclosure Program https://www.sullcrom.com/IRS-Offshore-Voluntary-Disclosure-Program-01-10-2012 Tue, 10 Jan 2012 05:00:00 GMT https://www.sullcrom.com/IRS-Offshore-Voluntary-Disclosure-Program-01-10-2012 <b>UK Controlled Foreign Company Reform:</b> Draft Legislation on Permanent Changes to the CFC Rules https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-01-05-2012 Thu, 05 Jan 2012 05:00:00 GMT https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-01-05-2012 Arnaud Berdou Authors Article in <em>Actes Pratiques &ndash; Ing&eacute;nierie Soci&eacute;taire</em> https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iActes-Pratiques--Ingenierie-Societairei-01-01-2012 Sun, 01 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iActes-Pratiques--Ingenierie-Societairei-01-01-2012 Michael McGowan and Andrew Thomson Author Article on U.K. Controlled Foreign Company Reform https://www.sullcrom.com/Publication-McGowan-Thomson-Article-Practical-European-Tax-Strategies Sun, 01 Jan 2012 05:00:00 GMT https://www.sullcrom.com/Publication-McGowan-Thomson-Article-Practical-European-Tax-Strategies Andrew Gilman Co-Authors Litigation Coordination Chapter in <i>Business and Commercial Litigation in Federal Courts</i> https://www.sullcrom.com/Publication-Gilman-Business-Commercial-Litigation-Federal-Courts Fri, 30 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Gilman-Business-Commercial-Litigation-Federal-Courts <b>SEC Adopts Final Rules to Implement the Mine Safety Disclosure Requirements of the Dodd-Frank Act:</b> Rules Implement Already Effective Disclosure Requirements Regarding Safety and Health Violations at Certain U.S. Mines https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Mine-Safety-Disclosure-Requirements-of-the-Dodd-Frank-Act-12-29-2011 Thu, 29 Dec 2011 05:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Final-Rules-to-Implement-the-Mine-Safety-Disclosure-Requirements-of-the-Dodd-Frank-Act-12-29-2011 <b>Transfer Pricing Developments – Cost Sharing Arrangements:</b> IRS Finalizes Cost Sharing Regulations & Issues Supplemental Guidance on the Application of the Income Method https://www.sullcrom.com/Transfer-Pricing-Developments-12-28-2011 Wed, 28 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Transfer-Pricing-Developments-12-28-2011 <b>Corporate Reorganizations – Measuring Continuity of Interest:</b> IRS Proposes New Regulations for Measuring Continuity of Interest in Corporate Reorganizations https://www.sullcrom.com/Corporate-Reorganizations-Measuring-Continuity-of-Interest Fri, 23 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Corporate-Reorganizations-Measuring-Continuity-of-Interest <b>Net Worth Standard for Accredited Investors:</b> SEC Adopts Amendments to the Definition of “Accredited Investor” Under the Securities Act Pursuant to Dodd-Frank Section 413(a) https://www.sullcrom.com/Net-Worth-Standard-for-Accredited-Investors Fri, 23 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Net-Worth-Standard-for-Accredited-Investors <b>ISS Publishes Guidance on Pay-for-Performance Assessments and Updates to Governance Ratings System:</b> Provides Additional Detail on Measuring Relative and Absolute Alignment Between CEO Pay and Total Shareholder Return; Update to GRId Ratings System Adds Numerous New Elements to Governance Scoring in Compensation and Other Areas https://www.sullcrom.com/ISS-Publishes-Guidance-on-Pay-for-Performance-Assessments-and-Updates-to-Governance-Ratings-System Thu, 22 Dec 2011 05:00:00 GMT https://www.sullcrom.com/ISS-Publishes-Guidance-on-Pay-for-Performance-Assessments-and-Updates-to-Governance-Ratings-System <b>New York Court of Appeals Holds That Martin Act Does Not Preempt Common Law Claims:</b> New York Court of Appeals Resolves Question of Martin Act Preemption of Common Law Claims, Holding That Claims for Breach of Fiduciary Duty and Gross Negligence May Be Asserted in Private Actions https://www.sullcrom.com/New-York-Court-of-Appeals-Holds-That-Martin-Act-Does-Not-Preempt-Common-Law-Claims Thu, 22 Dec 2011 05:00:00 GMT https://www.sullcrom.com/New-York-Court-of-Appeals-Holds-That-Martin-Act-Does-Not-Preempt-Common-Law-Claims <b>Systemically Important Financial Companies:</b> Federal Reserve Issues Proposed Rules Implementing Enhanced Prudential Supervision Regime https://www.sullcrom.com/Systemically-Important-Financial-Companies-12-22-2011 Thu, 22 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Systemically-Important-Financial-Companies-12-22-2011 <b>UK Bank Levy:</b> Amendments to the UK Bank Levy Regime and its Interaction with French and German Bank Levies https://www.sullcrom.com/UK-Bank-Levy-12-21-2011 Wed, 21 Dec 2011 05:00:00 GMT https://www.sullcrom.com/UK-Bank-Levy-12-21-2011 <b>Foreign Financial Asset Reporting Rules:</b> IRS Releases Temporary and Proposed Regulations on the Reporting of Specified Foreign Financial Assets https://www.sullcrom.com/Foreign-Financial-Asset-Reporting-Rules-12-20-2011 Tue, 20 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Foreign-Financial-Asset-Reporting-Rules-12-20-2011 Frank Aquila and Melissa Sawyer Co-Author Article on M&amp;A Activity https://www.sullcrom.com/Publication-Aquila-Sawyer-M-and-A-Lawyer-Nov-Dec-2011 Tue, 20 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-M-and-A-Lawyer-Nov-Dec-2011 Frank Aquila Authors Tribute to Rodge Cohen https://www.sullcrom.com/Publication-Aquila-Tribute-Cohen-Directors-Boards Tue, 20 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Tribute-Cohen-Directors-Boards Nina McIntyre Co-Authors Article on Allocation of Financing Control and Risk in <em>The M&amp;A Lawyer</em> https://www.sullcrom.com/Publication-McIntyre-M-and-A-Lawyer-Nov-Dec-2011 Tue, 20 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Publication-McIntyre-M-and-A-Lawyer-Nov-Dec-2011 <b>Hart-Scott-Rodino Act:</b> DOJ Enforcement Action Serves As a Reminder that Stock Received as Executive Compensation Can Trigger an HSR Act Filing https://www.sullcrom.com/Hart-Scott-Rodino-Act-12-19-2011 Mon, 19 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act-12-19-2011 <b>Credit Rating Alternatives:</b> Federal Banking Agencies Issue Proposed Rules Regarding Alternatives to Credit Ratings for Bank Capital and Other Regulatory Purposes https://www.sullcrom.com/Credit-Rating-Alternatives-12-16-2011 Fri, 16 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Credit-Rating-Alternatives-12-16-2011 <b>UK Competition Law:</b> Competition Appeal Tribunal Quashes OFT Decision on Tobacco Price Fixing Cartel: Smoke Without Fire https://www.sullcrom.com/UK-Competition-Law-12-16-2011 Fri, 16 Dec 2011 05:00:00 GMT https://www.sullcrom.com/UK-Competition-Law-12-16-2011 <b>IRS Announcement Provides Temporary Relief to IRA Owners; DOL Considering Additional Relief:</b> IRS Announcement Forestalls Disqualification of Many IRAs, Pending Further DOL Consideration of Additional Relief, Including Potential Class Exemption https://www.sullcrom.com/IRS-Announcement-Provides-Temporary-Relief-to-IRA-Owners-DOL-Considering-Additional-Relief-12-12-2011 Mon, 12 Dec 2011 05:00:00 GMT https://www.sullcrom.com/IRS-Announcement-Provides-Temporary-Relief-to-IRA-Owners-DOL-Considering-Additional-Relief-12-12-2011 Frank Aquila Authors Article on Activist Investors https://www.sullcrom.com/Publication-Aquila-Activist-Investors-Boardmembercom-Insights Mon, 12 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Activist-Investors-Boardmembercom-Insights <b>SEC Policy Change: Non-Public Submissions from Foreign Private Issuers:</b> SEC Limits Availability of Confidential Submission Procedures https://www.sullcrom.com/SEC-Policy-Change-Non-Public-Submissions-from-Foreign-Private-Issuers-12-09-2011 Fri, 09 Dec 2011 05:00:00 GMT https://www.sullcrom.com/SEC-Policy-Change-Non-Public-Submissions-from-Foreign-Private-Issuers-12-09-2011 <b>UK Tax Residence:</b> Update on Statutory Definition of Tax Residence for Individuals https://www.sullcrom.com/UK-Tax-Residence-12-07-2011 Wed, 07 Dec 2011 05:00:00 GMT https://www.sullcrom.com/UK-Tax-Residence-12-07-2011 <b>UK Tax: General Anti-Avoidance Rule:</b> Graham Aaronson QC’s Study Group Recommends a Narrow GAAR https://www.sullcrom.com/UK-Tax-General-Anti-Avoidance-Rule-12-06-2011 Tue, 06 Dec 2011 05:00:00 GMT https://www.sullcrom.com/UK-Tax-General-Anti-Avoidance-Rule-12-06-2011 <b>DOL Advisory Opinion Has Potential to Adversely Impact IRA Owners:</b> Common Indemnification and Security Arrangements Could Cause IRAs to Lose Their Tax-Exempt Status https://www.sullcrom.com/DOL-Advisory-Opinion-Has-Potential-to-Adversely-Impact-IRA-Owners Fri, 02 Dec 2011 05:00:00 GMT https://www.sullcrom.com/DOL-Advisory-Opinion-Has-Potential-to-Adversely-Impact-IRA-Owners <b>Iranian Sanctions:</b> United States Designates Iran as a Primary Money Laundering Concern under Section 311 of the USA PATRIOT Act; New Sanctions Target Persons Who Provide Goods, Services, Technology or Support that Contributes to Iran’s Development of Petroleum Resources or Production of Petrochemical Products https://www.sullcrom.com/Iranian-Sanctions-12-2-11 Fri, 02 Dec 2011 05:00:00 GMT https://www.sullcrom.com/Iranian-Sanctions-12-2-11 <b>Bank Capital Plans :</b> Federal Reserve Board Issues Final Rule Regarding Capital Plan and Formal Stress Test Requirements for Certain Large Bank Holding Companies https://www.sullcrom.com/Bank-Capital-Plans-11-29-2011 Tue, 29 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Bank-Capital-Plans-11-29-2011 <b>Proposed Regulations Seek to Ease Compliance with the Loss Trafficking Rules:</b> Treasury Issues Notice of Proposed Rulemaking Limiting the Application of the Section 382 Segregation Rules in Certain Circumstances https://www.sullcrom.com/Proposed-Regulations-Seek-to-Ease-Compliance-with-the-Loss-Trafficking-Rules Wed, 23 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Proposed-Regulations-Seek-to-Ease-Compliance-with-the-Loss-Trafficking-Rules Frank Aquila Authors Column on America&rsquo;s Future in <em>Bloomberg Businessweek</em> https://www.sullcrom.com/Publications-Aquila-Column-America-Bright-Future-Bloomberg-Businessweek Tue, 22 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Publications-Aquila-Column-America-Bright-Future-Bloomberg-Businessweek <b>New York Wage Theft Prevention Act:</b> New Requirement for Employers to Provide All Employees with Written Annual Wage Notification Comes into Effect February 1, 2012 https://www.sullcrom.com/New-York-Wage-Theft-Prevention-Act-11-18-2011 Fri, 18 Nov 2011 05:00:00 GMT https://www.sullcrom.com/New-York-Wage-Theft-Prevention-Act-11-18-2011 <B>Partnership Debt-for-Equity Exchanges</B>: IRS Issues Final Regulations on Cancellation of Indebtedness Income https://www.sullcrom.com/Partnership-Debt-for-Equity-Exchanges Fri, 18 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Partnership-Debt-for-Equity-Exchanges <b>European Commission Proposes Disclosure Requirements for Payments to Governments for the Development of Natural Resources:</b> Summary Side-by-Side Comparison of European Union and United States Proposals https://www.sullcrom.com/European-Commission-Proposes-Disclosure-Requirements-for-Payments-to-Governments-for-the-Development-of-Natural-Resources Thu, 17 Nov 2011 05:00:00 GMT https://www.sullcrom.com/European-Commission-Proposes-Disclosure-Requirements-for-Payments-to-Governments-for-the-Development-of-Natural-Resources <b>ISS Finalizes 2012 Proxy Voting Updates:</b> Changes Include Significantly Revised Pay-for-Performance Model and Scrutiny if Prior Year Say-on-Pay Received Less Than 70% Support; No Details Yet on Specific Proxy Access Terms https://www.sullcrom.com/ISS-Finalizes-2012-Proxy-Voting-Updates-11-17-2011 Thu, 17 Nov 2011 05:00:00 GMT https://www.sullcrom.com/ISS-Finalizes-2012-Proxy-Voting-Updates-11-17-2011 Joe Neuhaus Authors Chapter on the Current and Future State of Class Arbitration https://www.sullcrom.com/Publication-Neuhaus-Authors-Chapter-Current-Future-State-Class-Arbitration Mon, 14 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Neuhaus-Authors-Chapter-Current-Future-State-Class-Arbitration S&amp;C Co-Authors Article with Promontory Financial on Recovery and Resolution Planning https://www.sullcrom.com/Publication-SC-Promontory-Financial-Authors-Article-on-Recovery-Resolution-Planning Mon, 14 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Publication-SC-Promontory-Financial-Authors-Article-on-Recovery-Resolution-Planning <b>Bank Capital Requirements:</b> Basel Committee Issues Final Rule Regarding Common Equity Surcharge for Global Systemically Important Banks https://www.sullcrom.com/Bank-Capital-Requirements-11-10-2011 Thu, 10 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Bank-Capital-Requirements-11-10-2011 <b>Schedule UTP: IRS Releases Internal Guidance to LB&I Personnel:</b> Addresses How LB&I Personnel Should Use Schedule UTP as Part of the Tax Return Examination Process https://www.sullcrom.com/Schedule-UTP-IRS-Releases-Internal-Guidance-to-LBI-Personnel Tue, 08 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Schedule-UTP-IRS-Releases-Internal-Guidance-to-LBI-Personnel <b>CFTC to Impose Position Limits on Derivatives on 28 Physical Commodities:</b> CFTC Issues Final Rules to Impose Position Limits on Physical Commodity Futures, Options, Swaps and Swaptions https://www.sullcrom.com/CFTC-to-Impose-Position-Limits-on-Derivatives-on-28-Physical-Commodities Mon, 07 Nov 2011 05:00:00 GMT https://www.sullcrom.com/CFTC-to-Impose-Position-Limits-on-Derivatives-on-28-Physical-Commodities Frank Aquila and Scott Crofton Co-Author Article on 13D Disclosure https://www.sullcrom.com/Publication-Aquila-Crofton-Activist-Report-Article-13D Mon, 07 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Crofton-Activist-Report-Article-13D Frank Aquila Authors Article on Emerging Markets M&amp;A https://www.sullcrom.com/Publication-Aquila-Authors-Emerging-Markets-M-and-A Mon, 07 Nov 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Authors-Emerging-Markets-M-and-A <b>U.S. Income Taxation of Foreign Governments:</b> IRS Issues Proposed Regulations on the U.S. Taxation of the U.S. Investment Income of Foreign Governments and Entities Wholly Owned by Foreign Governments https://www.sullcrom.com/US-Income-Taxation-of-Foreign-Governments-11-03-2011 Thu, 03 Nov 2011 04:00:00 GMT https://www.sullcrom.com/US-Income-Taxation-of-Foreign-Governments-11-03-2011 Arnaud Berdou Authors Article in <em>Droits des Soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-11-01-2011 Tue, 01 Nov 2011 04:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-11-01-2011 <b>FINRA Proposal on Private Placements:</b> FINRA Proposes Rule 5123 Requiring Investor Disclosure and Filings in Third-Party Private Placements https://www.sullcrom.com/FINRA-Proposal-on-Private-Placements-10-31-2011 Mon, 31 Oct 2011 04:00:00 GMT https://www.sullcrom.com/FINRA-Proposal-on-Private-Placements-10-31-2011 <b>UK Tax Residence:</b> Supreme Court decision in <i>Davies</i> and <i>Gaines-Cooper</i> https://www.sullcrom.com/UK-Tax-Residence-10-31-2011 Mon, 31 Oct 2011 04:00:00 GMT https://www.sullcrom.com/UK-Tax-Residence-10-31-2011 <b>2012 Proxy Season Developments:</b> SEC Staff Issues Legal Bulletin on Shareholder Proposal Process; ISS Releases Its 2012 Draft Proxy Voting Guidelines on Say-on-Pay, Pay-for-Performance and Proxy Access https://www.sullcrom.com/2012-Proxy-Season-Developments Fri, 28 Oct 2011 04:00:00 GMT https://www.sullcrom.com/2012-Proxy-Season-Developments Louise Delahunty and Juan Rodriguez Co-Author Article on U.K. Bribery Act https://www.sullcrom.com/Publication-Delahunty-Rodriguez-Author-Article-Legal-Week-Article Thu, 27 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Delahunty-Rodriguez-Author-Article-Legal-Week-Article <b>The Second Circuit Curbs ERISA “Stock Drop” Class Actions:</b> Following Other Circuits, the Second Circuit Adopts the Moench Presumption of Prudence, Which Limits Liability of ERISA Fiduciaries for Losses Suffered in Employer-Sponsored Retirement Plans https://www.sullcrom.com/The-Second-Circuit-Curbs-ERISA-Stock-Drop-Class-Actions Tue, 25 Oct 2011 04:00:00 GMT https://www.sullcrom.com/The-Second-Circuit-Curbs-ERISA-Stock-Drop-Class-Actions <b>In re Southern Peru Copper Corporation Shareholder Derivative Litigation:</b> Delaware Chancery Court Finds Acquisition by Southern Peru Copper of a Subsidiary Owned by Its Controlling Shareholder Did Not Satisfy Entire Fairness and Awards $1.26 Billion in Damages https://www.sullcrom.com/In-re-Southern-Peru-Copper-Corporation-Shareholder-Derivative-Litigation Mon, 24 Oct 2011 04:00:00 GMT https://www.sullcrom.com/In-re-Southern-Peru-Copper-Corporation-Shareholder-Derivative-Litigation Nic Bourtin Authors a Chapter and Is Named Contributing Editor of the 1st Edition of <i>The International Investigations Review</i> https://www.sullcrom.com/Publication-Bourtin-Chapter-Contributing-Editor-of-International-Investigations-Review Mon, 24 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Bourtin-Chapter-Contributing-Editor-of-International-Investigations-Review <b>Tax-Free Spin-Offs:</b> The Internal Revenue Service Finalizes “Hot Stock” Rules Without Change https://www.sullcrom.com/Tax-Free-Spin-Offs-10-20-2011 Thu, 20 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Tax-Free-Spin-Offs-10-20-2011 <b>Designation of Systemically Important Nonbank Financial Companies Under Dodd-Frank:</b> Financial Stability Oversight Council Issues Revised Proposal on Designation of Systemically Important Nonbank Financial Companies https://www.sullcrom.com/Designation-of-Systemically-Important-Nonbank-Financial-Companies-Under-Dodd-Frank Tue, 18 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Designation-of-Systemically-Important-Nonbank-Financial-Companies-Under-Dodd-Frank <b>Registration Process for Security-Based Swap Entities:</b> SEC Proposes Rules on Registration of Security-Based Swap Dealers and Major Security-Based Swap Participants https://www.sullcrom.com/Registration-Process-for-Security-Based-Swap-Entities Tue, 18 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Registration-Process-for-Security-Based-Swap-Entities Juan Rodriguez Authors Chapter on EU Merger Regulation in <i>The European Antitrust Review 2012</i> https://www.sullcrom.com/Publication-Rodriguez-Chapter-EU-Merger-Regulation-European-Antitrust-Review-2012 Tue, 18 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Rodriguez-Chapter-EU-Merger-Regulation-European-Antitrust-Review-2012 <b>U.S. Bank Reporting Obligations Regarding Their Non-U.S. Correspondent Accounts:</b> FinCEN Adopts Final Rules to Implement CISADA Section 104(e): Upon Request, U.S. Banks Must Request Information on Financial Ties to Iran from Non-U.S. Banks for Which a Correspondent Account is Maintained, and Report to FinCEN https://www.sullcrom.com/US-Bank-Reporting-Obligations-Regarding-Their-Non-US-Correspondent-Accounts Mon, 17 Oct 2011 04:00:00 GMT https://www.sullcrom.com/US-Bank-Reporting-Obligations-Regarding-Their-Non-US-Correspondent-Accounts <b>Volcker Rule:</b> Agencies Release Proposed Rule Implementing the Volcker Rule https://www.sullcrom.com/Volcker-Rule-10-12-2011 Wed, 12 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Volcker-Rule-10-12-2011 <b>Volcker Rule—Foreign Bank Issues:</b> Highlights of Certain Issues Facing Foreign Banks in Draft Notice of Proposed Rulemaking to Implement Volcker Rule https://www.sullcrom.com/Volcker-Rule-Foreign-Bank-Issues-10-06-2011 Thu, 06 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Volcker-Rule-Foreign-Bank-Issues-10-06-2011 <b>Conflicts of Interest in Securitizations:</b> SEC Proposes Rule under Section 621 of the Dodd-Frank Act to Prohibit Securitization Participants from Engaging in Transactions Involving Material Conflicts of Interest with ABS Investors https://www.sullcrom.com/Conflicts-of-Interest-in-Securitizations-10-05-2011 Wed, 05 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Conflicts-of-Interest-in-Securitizations-10-05-2011 <b>Financial Transaction Tax:</b> European Commission Draft Directive on Financial Transaction Tax https://www.sullcrom.com/Financial-Transaction-Tax-10-04-2011 Tue, 04 Oct 2011 04:00:00 GMT https://www.sullcrom.com/Financial-Transaction-Tax-10-04-2011 <b>The Independent Commission on Banking:</b> The Vickers Report and Proposals for the Future of UK Banking https://www.sullcrom.com/The-Independent-Commission-on-Banking Fri, 30 Sep 2011 04:00:00 GMT https://www.sullcrom.com/The-Independent-Commission-on-Banking <b>The Territorial Reach of U.S. Securities Laws After <i>Morrison</i> v. <i>National Australia Bank</i>:</b> Recent Lower Court Decisions Applying <i>Morrison</i> Limit Overseas Reach of the U.S. Securities Laws https://www.sullcrom.com/The-Territorial-Reach-of-US-Securities-Laws-After-Morrison-v-National-Australia-Bank--Recent-Lower-Court-Decisions-Applying-Morrison-Limit-Overseas-Reach-of-the-US-Securities-Laws-09-29-2011 Thu, 29 Sep 2011 04:00:00 GMT https://www.sullcrom.com/The-Territorial-Reach-of-US-Securities-Laws-After-Morrison-v-National-Australia-Bank--Recent-Lower-Court-Decisions-Applying-Morrison-Limit-Overseas-Reach-of-the-US-Securities-Laws-09-29-2011 <b>Restructuring and Bankruptcy Alert:</b> Washington Mutual Decision Reinforces Applicability of Insider Trading Laws to Participation in Bankruptcy Negotiations https://www.sullcrom.com/Restructuring-and-Bankruptcy-Alert--Washington-Mutual-Decision-Reinforces-Applicability-of-Insider-Trading-Laws-to-Participation-in-Bankruptcy-Negotiations-09-27-2011 Tue, 27 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Restructuring-and-Bankruptcy-Alert--Washington-Mutual-Decision-Reinforces-Applicability-of-Insider-Trading-Laws-to-Participation-in-Bankruptcy-Negotiations-09-27-2011 Juan Rodriguez and Axel Beckmerhagen Co-Author Article on Cooperation in EU Competition Breach https://www.sullcrom.com/Publication-Rodriguez-Beckmerhagen-Legal-Week-Sept-2011 Thu, 22 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Rodriguez-Beckmerhagen-Legal-Week-Sept-2011 <b>Proposed Regulations Regarding the Scope of Swap Exclusion for Contracts Marked to Market and Expanded Definition of Notional Principal Contract</b>: IRS and Treasury Department Issue Proposed Regulations on Swap Exclusion for Section 1256 Contracts and on Definition of Notional Principal Contract https://www.sullcrom.com/Proposed-Regulations-Regarding-the-Scope-of-Swap-Exclusion-for-Contracts Tue, 20 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Proposed-Regulations-Regarding-the-Scope-of-Swap-Exclusion-for-Contracts <b>Asset-Backed Securities and Companies in Mortgage-Related Businesses under the Investment Company Act:</b> SEC Issues Advance Notice of Proposed Rulemaking to Amend Rule 3a-7 under the Investment Company Act and Concept Release on Section 3(c)(5)(C) of the Investment Company Act https://www.sullcrom.com/Asset-Backed-Securities-and-Companies-in-Mortgage-Related-Businesses Mon, 19 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Asset-Backed-Securities-and-Companies-in-Mortgage-Related-Businesses <b>SEC Confirms That Rule 14a-8 Will Be Available for Proxy Access Bylaw Proposals in 2012:</b> Related Rules, Including Schedule 14N, Also Take Effect https://www.sullcrom.com/SEC-Confirms-That-Rule-14a-8-Will-Be-Available-for-Proxy-Access-Bylaw-Proposals-in-2012 Fri, 16 Sep 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Confirms-That-Rule-14a-8-Will-Be-Available-for-Proxy-Access-Bylaw-Proposals-in-2012 Willard Taylor Co-Authors Article on U.K. and U.S. Approaches to Tax Competition in <em>Tax Journal</em> https://www.sullcrom.com/Publication-Taylor-Tax-Journal-UK-US-Approaches-Tax-Competition Fri, 16 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Taylor-Tax-Journal-UK-US-Approaches-Tax-Competition <b>Concept Release on Use of Derivatives by Funds:</b> SEC Issues Concept Release on the Use of Derivatives by Investment Companies Regulated under the Investment Company Act of 1940 https://www.sullcrom.com/Concept-Release-on-Use-of-Derivatives-by-Funds Thu, 15 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Concept-Release-on-Use-of-Derivatives-by-Funds <b>Funding Proposals in the American Jobs Act of 2011:</b> Proposals Relating to Business and Individual Taxation https://www.sullcrom.com/Funding-Proposals-in-the-American-Jobs-Act-of-2011 Wed, 14 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Funding-Proposals-in-the-American-Jobs-Act-of-2011 <b>Financial Transaction Tax:</b> France and Germany issue an outline of proposed financial transaction tax to be implemented in the European Union https://www.sullcrom.com/Financial-Transaction-Tax-09-12-2011 Mon, 12 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Financial-Transaction-Tax-09-12-2011 <b>Update:</b> UK tax treaties anti-avoidance https://www.sullcrom.com/UK-tax-treaties-anti-avoidance-09-12-2011 Mon, 12 Sep 2011 04:00:00 GMT https://www.sullcrom.com/UK-tax-treaties-anti-avoidance-09-12-2011 <b>Congress Passes Historic Patent Reform Legislation:</b> America Invents Act Transitions U.S. Patent System from a “First-to-Invent” to “First-Inventor-to-File” System, Overhauls Post-Issue Review Proceedings and Provides Other Significant Reforms; Expected to Become Law by End of September https://www.sullcrom.com/Congress-Passes-Historic-Patent-Reform-Legislation Thu, 08 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Congress-Passes-Historic-Patent-Reform-Legislation <b>SEC to Allow Shareholders to Submit Proxy Access Proposals for 2012 Season:</b> SEC Will Not Appeal Court Decision Vacating Mandatory Proxy Access Rule But Will Allow Revised Rule 14a-8 to Become Effective; Significant Shareholder Proposals Expected https://www.sullcrom.com/SEC-to-Allow-Shareholders-to-Submit-Proxy-Access-Proposals-for-2012-Season-09-07-201 Wed, 07 Sep 2011 04:00:00 GMT https://www.sullcrom.com/SEC-to-Allow-Shareholders-to-Submit-Proxy-Access-Proposals-for-2012-Season-09-07-201 <b>UK Controlled Foreign Company Reform:</b> Consultation Document on Permanent Changes to the Controlled Foreign Company Rules https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-09-06-2011 Tue, 06 Sep 2011 04:00:00 GMT https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform-09-06-2011 <b>ABS Shelf Eligibility Criteria:</b> SEC Re-proposes Shelf Eligibility Criteria for Asset-Backed Securities https://www.sullcrom.com/ABS-Shelf-Eligibility-Criteria-09-01-2011 Thu, 01 Sep 2011 04:00:00 GMT https://www.sullcrom.com/ABS-Shelf-Eligibility-Criteria-09-01-2011 Michael McGowan and Andrew Thomson Author <em>Journal of Taxation of Investment </em>Article on<em> </em>Investment in the U.K. https://www.sullcrom.com/Publication-McGowan-Thomson-JTI-Investment-UK-Fall-2012 Thu, 01 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Publication-McGowan-Thomson-JTI-Investment-UK-Fall-2012 S&amp;C Lawyers Co-Author Article on IRS and Treasury Department Proposed Phase-In FATCA Requirements https://www.sullcrom.com/Publication-Solomon-Fiorini-Orchowski-FATCA-JTI-Fall-2011 Thu, 01 Sep 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Solomon-Fiorini-Orchowski-FATCA-JTI-Fall-2011 <b>UK tax treaties anti-avoidance:</b> Proposed legislative changes countering the use of avoidance schemes to obtain benefits pursuant to the UK’s network of double tax treaties https://www.sullcrom.com/UK-tax-treaties-anti-avoidance-08-25-2011 Thu, 25 Aug 2011 04:00:00 GMT https://www.sullcrom.com/UK-tax-treaties-anti-avoidance-08-25-2011 <b>Recent Developments Regarding Entity Classification for UK Tax Purposes:</b> <i>Anson</i> v. <i>HMRC</i> – is a Delaware LLC “tax-transparent”? https://www.sullcrom.com/Recent-Developments-Regarding-Entity-Classification-for-UK-Tax-Purposes-08-24-2011 Wed, 24 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Recent-Developments-Regarding-Entity-Classification-for-UK-Tax-Purposes-08-24-2011 Jeff Scott, Matthew Schwartz and Tom White Author NYLJ Article on ERISA &quot;Stock Drop&quot; Litigation https://www.sullcrom.com/Publication-Scott-Schwartz-White-NYLJ-August-2011 Thu, 11 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Scott-Schwartz-White-NYLJ-August-2011 <b>Large Trader Reporting Rules:</b> SEC Adopts Rules Requiring Large Traders to File a New Form 13H and Broker-Dealers to Identify Transactions Executed by Large Traders https://www.sullcrom.com/Large-Trader-Reporting-Rules-08-10-2011 Wed, 10 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Large-Trader-Reporting-Rules-08-10-2011 <b>Salariés:</b> Prime de partage des profits https://www.sullcrom.com/Salaries-08-09-2011 Tue, 09 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Salaries-08-09-2011 <b>Use of Credit Ratings in SEC Rules and Forms:</b> SEC Adopts New Short-Form Registration Criteria to Replace Credit Ratings https://www.sullcrom.com/Use-of-Credit-Ratings-in-SEC-Rules-and-Forms-08-05-2011 Fri, 05 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Use-of-Credit-Ratings-in-SEC-Rules-and-Forms-08-05-2011 <b>Hart-Scott-Rodino Act:</b> FTC Announces Changes to the HSR Act Rules and Form https://www.sullcrom.com/Hart-Scott-Rodino-Act-08-02-2011 Tue, 02 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act-08-02-2011 <b>Patent Law:</b> Federal Circuit Rules Isolated DNA May Be Patented https://www.sullcrom.com/Patent-Law-08-02-2011 Tue, 02 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Patent-Law-08-02-2011 Nader Mousavi Authors IAM Article on Evolving Role of Intellectual Property in M&amp;A Transactions https://www.sullcrom.com/Nader_Mousavi_Authors_IAM_IP_Article Mon, 01 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Nader_Mousavi_Authors_IAM_IP_Article Sharon Nelles Co-Authors <em>Bloomberg Law </em>Article on Preserving Bank Examination Privilege in the Wake of Public Disclosures by the FCIC https://www.sullcrom.com/Publication-Nelles-Bloomberg-Law-Article-July-2011 Mon, 01 Aug 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Nelles-Bloomberg-Law-Article-July-2011 <em>Latin American Law &amp; Business Report</em> Publishes Excerpt of S&amp;C Client Memo on Important Win for Central Bank of Argentina https://www.sullcrom.com/Publication-Neuhaus-Wiesel-LALBR-Publishes-Excert-Client-Memo-July-2011 Sun, 31 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Neuhaus-Wiesel-LALBR-Publishes-Excert-Client-Memo-July-2011 Frank Aquila and Melissa Sawyer Author Article on Top 10 Issues to Consider When Designating Directors https://www.sullcrom.com/Publication-Aquila-Sawyer-Speed-Reading-Emerging-Issues-July-2011 Sun, 31 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-Speed-Reading-Emerging-Issues-July-2011 <b>Bank Capital Requirements:</b> Regulatory Capital Surcharge for Global Systemically Important Banks https://www.sullcrom.com/Bank-Capital-Requirements-07-26-2011 Tue, 26 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Requirements-07-26-2011 <b>FATCA: IRS Clarifies New Deadlines:</b> IRS Clarifies That Withholding on Payments Made to NFFEs Will Commence at the Same Time as Withholding on Payments Made to Nonparticipating FFIs https://www.sullcrom.com/FATCA-IRS-Clarifies-New-Deadlines-07-26-2011 Tue, 26 Jul 2011 04:00:00 GMT https://www.sullcrom.com/FATCA-IRS-Clarifies-New-Deadlines-07-26-2011 Sergio Galvis Serves on Council on Foreign Relations-Sponsored Independent Task Force to Produce Report on Brazil and U.S.-Brazil Relations https://www.sullcrom.com/Publication-Galvis-Council-Foreign-Relations-Independent-Task-Force-to-Produce-Report-Brazil-US-Brazil-Relations Tue, 26 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Galvis-Council-Foreign-Relations-Independent-Task-Force-to-Produce-Report-Brazil-US-Brazil-Relations Tracy Richelle High and Adrienne Harris Co-Author Article on Corporate Accounting Fraud for PLI Course Handbook https://www.sullcrom.com/Publication-High-Harris-PLI-Corporate-Accounting-Fraud-2011 Tue, 26 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-High-Harris-PLI-Corporate-Accounting-Fraud-2011 <b>UK Tax Residence:</b> Consultation on Statutory Definition of Tax Residence for Individuals https://www.sullcrom.com/UK-Tax-Residence-07-25-2011 Mon, 25 Jul 2011 04:00:00 GMT https://www.sullcrom.com/UK-Tax-Residence-07-25-2011 <b>Court Vacates SEC Proxy Access Rule:</b> Opinion Strongly Criticizes SEC’s Analysis, Including Its Consideration of Costs and Benefits, the Impact of Special Interest Shareholders and the Burden on Investment Companies https://www.sullcrom.com/Court-Vacates-SEC-Proxy-Access-Rule-07-22-2011 Fri, 22 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Court-Vacates-SEC-Proxy-Access-Rule-07-22-2011 <b>Economic Substance Doctrine: New Directive for IRS Examiners and Managers:</b> LB&I Directive Sets Out Detailed Substantive and Procedural Standards for IRS Examiners to Follow – This Provides Valuable Information to Taxpayers and Their Advisors https://www.sullcrom.com/Economic-Substance-Doctrine-New-Directive-for-IRS-Examiners-and-Managers Fri, 22 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Economic-Substance-Doctrine-New-Directive-for-IRS-Examiners-and-Managers <b>Schedule UTP: IRS Releases New FAQs:</b> IRS Provides More Information on Schedule Due with 2010 Returns https://www.sullcrom.com/Schedule-UTP-IRS-Releases-New-FAQs Fri, 22 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Schedule-UTP-IRS-Releases-New-FAQs <b>Tax Treatment of the Assignment of Derivative Positions:</b> IRS and Treasury Issue Regulations Clarifying That Transfers of Derivative Positions Among Dealers or Clearinghouses Will Generally Not Be Taxable Events for Non-assigning Counterparties https://www.sullcrom.com/Tax-Treatment-of-the-Assignment-of-Derivative-Positions Thu, 21 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Tax-Treatment-of-the-Assignment-of-Derivative-Positions <b>The Dodd-Frank Act:</b> Many Provisions of the Dodd-Frank Act Become Effective on July 21, 2011 — the One-Year Anniversary of Its Enactment https://www.sullcrom.com/The-Dodd-Frank-Act-07-17-2011 Sun, 17 Jul 2011 04:00:00 GMT https://www.sullcrom.com/The-Dodd-Frank-Act-07-17-2011 <b>FATCA Postponed Deadlines:</b> IRS and Treasury Department Propose "Phase-In" of FATCA Requirements https://www.sullcrom.com/FATCA-Postponed-Deadlines-07-15-2011 Fri, 15 Jul 2011 04:00:00 GMT https://www.sullcrom.com/FATCA-Postponed-Deadlines-07-15-2011 <b>CFTC Anti-Fraud and Manipulation Enforcement Authority:</b> Commodity Futures Trading Commission Implements Expanded Anti-manipulation Authority to Prohibit Fraudulent and Manipulative Behavior https://www.sullcrom.com/CFTC-Anti-Fraud-and-Manipulation-Enforcement-Authority-07-14-2011 Thu, 14 Jul 2011 04:00:00 GMT https://www.sullcrom.com/CFTC-Anti-Fraud-and-Manipulation-Enforcement-Authority-07-14-2011 <b>Foreign Sovereign Immunity:</b> U.S. Court of Appeals Rules Argentine Central Bank Reserves Immune from Attachment and Execution https://www.sullcrom.com/Foreign-Sovereign-Immunity-07-11-2011 Mon, 11 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Foreign-Sovereign-Immunity-07-11-2011 Robert Fettman Co-Authors <em>Insurance Daily</em> Article https://www.sullcrom.com/Publication-Chapman-Fettman-Insurance-Daily Mon, 11 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Chapman-Fettman-Insurance-Daily <b>Credit Rating Agencies:</b> SEC Proposes a Broad Range of Amendments to Implement Dodd-Frank Act Provisions https://www.sullcrom.com/Credit-Rating-Agencies-07-08-2011 Fri, 08 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Credit-Rating-Agencies-07-08-2011 <b>SEC Exemptive Relief in Connection with Effective Date of Title VII of Dodd-Frank:</b> SEC Issues Interim Final Rules and Order to Provide Relief from Certain Provisions That Would Be Effective on July 16, 2011 https://www.sullcrom.com/SEC-Exemptive-Relief-07-08-2011 Fri, 08 Jul 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Exemptive-Relief-07-08-2011 <b>SEC Proposes Business Conduct Standards Under Title VII of Dodd-Frank:</b> SEC Issues Proposed Rules Regarding Business Conduct Standards for Security-Based Swap Dealers and Major Security-Based Swap Participants https://www.sullcrom.com/SEC-Proposes-Business-Conduct-Standards-Under-Title-VII-of-Dodd-Frank-07-08-2011 Fri, 08 Jul 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Business-Conduct-Standards-Under-Title-VII-of-Dodd-Frank-07-08-2011 <em>La Semaine Juridique</em> Publishes Article by Fran&ccedil;ois Barri&egrave;re https://www.sullcrom.com/Publication-Barriere-La-Semaine-Juridique-Publishes-Article Thu, 07 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-La-Semaine-Juridique-Publishes-Article <b>UK tax avoidance cases:</b> The UK substance-over-form principle following the recent judgments in <i>Mayes</i> and <i>Tower MCashback</i> https://www.sullcrom.com/UK-tax-avoidance-cases-07-05-2011 Tue, 05 Jul 2011 04:00:00 GMT https://www.sullcrom.com/UK-tax-avoidance-cases-07-05-2011 Karen Seymour and Allison Caffarone Contribute Chapter on Defending Individuals to Book on Government Investigations https://www.sullcrom.com/Publication-Seymour-Caffarone-Chapter-Defending-Individuals-Book-Government-Investigations Tue, 05 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Seymour-Caffarone-Chapter-Defending-Individuals-Book-Government-Investigations <b>Bank Capital Requirements:</b> UK Tax Treatment of New Regulatory Capital Instruments Following Basel III https://www.sullcrom.com/Bank-Capital-Requirements-07-01-2011 Fri, 01 Jul 2011 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Requirements-07-01-2011 <b>SEC Adopts Rules Under the Dodd-Frank Act Implementing Amendments to the Investment Advisers Act and Extends Deadline for Compliance:</b> New Rules and Forms Will Implement the Dodd-Frank Act’s Registration Requirements for: Advisers to Private Funds; Mid-Sized Advisers; Exemptions for Advisers to Venture Capital Funds, Certain Private Fund Advisers and Foreign Private Advisers; the New Exclusion for Family Offices; and Reporting Requirements for Registered Advisers... https://www.sullcrom.com/SEC-Adopts-Rules-Under-the-Dodd-Frank-Act-Implementing-Amendments-to-the-Investment-Advisers-Act Thu, 30 Jun 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Rules-Under-the-Dodd-Frank-Act-Implementing-Amendments-to-the-Investment-Advisers-Act <b>Regulation D Rule 506 Proposal:</b> SEC Proposes Rules Disqualifying Unregistered Securities Offerings Involving “Bad Actors” from Reliance on the Rule 506 Safe Harbor https://www.sullcrom.com/Regulation-D-Rule-506-Proposal-06-29-2011 Wed, 29 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Regulation-D-Rule-506-Proposal-06-29-2011 <b>Bank Capital Requirements:</b> Regulatory Capital Surcharge for Global Systemically Important Banks https://www.sullcrom.com/Bank-Capital-Requirements-06-26-2011 Sun, 26 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-Requirements-06-26-2011 <b>SEC Exemptive Relief in Connection with Effective Date of Title VII of Dodd-Frank:</b> SEC Issues Order to Provide Relief from Certain Provisions of Title VII That Would Be Effective on July 16, 2011 https://www.sullcrom.com/SEC-Exemptive-Relief-in-Connection-with-Effective-Date-of-Title-VII-of-Dodd-Frank-06-22-2011 Wed, 22 Jun 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Exemptive-Relief-in-Connection-with-Effective-Date-of-Title-VII-of-Dodd-Frank-06-22-2011 <b>Class Action Litigation:</b> U.S. Supreme Court Reverses the Largest Class Action in History, Defining Limits to Certification of Class Claims https://www.sullcrom.com/Class-Action-Litigation-06-21-2011 Tue, 21 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Class-Action-Litigation-06-21-2011 <b>CFTC Exemptive Relief Upon Effective Date of Title VII of Dodd-Frank:</b> CFTC Issues Proposed Order to Provide Relief from Certain Provisions of Title VII That Would Be Effective on July 16, 2011 https://www.sullcrom.com/CFTC-Exemptive-Relief-Upon-Effective-Date-of-Title-VII-of-Dodd-Frank-06-20-2011 Mon, 20 Jun 2011 04:00:00 GMT https://www.sullcrom.com/CFTC-Exemptive-Relief-Upon-Effective-Date-of-Title-VII-of-Dodd-Frank-06-20-2011 <b>Reporting Requirements for Foreign Financial Accounts:</b> FinCEN Releases Notice Delaying Signature Authority Filing Deadline to June 30, 2012 for Officers and Employees of Investment Advisors https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-06-17-2011 Fri, 17 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-06-17-2011 <b>Reporting Requirements for Foreign Financial Accounts:</b> IRS Extends June 30, 2011 Deadline for Previously Deferred FBAR Filings to November 1, 2011 https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-06-16-2011 Thu, 16 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-06-16-2011 <b>Private Securities Fraud Claims Under Section 10(b) Based on False or Misleading Statements:</b> U.S. Supreme Court Holds that Private Actions May Be Brought Only Against Parties With Ultimate Authority Over the Content and Issuance of the Alleged Misstatements https://www.sullcrom.com/Private-Securities-Fraud-Claims-Under-Section-10b-Based-on-False-or-Misleading-Statements Tue, 14 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Private-Securities-Fraud-Claims-Under-Section-10b-Based-on-False-or-Misleading-Statements Alan Konevsky Authors Practice Note on Cross-Border Business Combinations https://www.sullcrom.com/Publication-Konevsky-Authors-Practice-Note-Cross-Border-Business-Combinations Mon, 13 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Konevsky-Authors-Practice-Note-Cross-Border-Business-Combinations <b>Title VII of the Dodd-Frank Act:</b> SEC Announces Steps to Address July 16 Effective Date https://www.sullcrom.com/Title-VII-of-the-Dodd-Frank-Act-06-10-2011 Fri, 10 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Title-VII-of-the-Dodd-Frank-Act-06-10-2011 <b>Patent Litigation and Licensing:</b> The Supreme Court Rules on Ownership of Federally Funded Inventions under the Bayh-Dole Act https://www.sullcrom.com/Patent-Litigation-and-Licensing-06-09-2011 Thu, 09 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Patent-Litigation-and-Licensing-06-09-2011 <b>Securities Class Actions:</b> U.S. Supreme Court Rules That Loss Causation Need Not Be Proven At Class Certification Stage https://www.sullcrom.com/Securities-Class-Actions-06-08-2011 Wed, 08 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Securities-Class-Actions-06-08-2011 Alan Konevsky Authors Feature Article on Risks of Term Sheets and Letters of Intent https://www.sullcrom.com/Publication-Konevsky-JIBFL-June-2011 Mon, 06 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Konevsky-JIBFL-June-2011 Tom Walsh Authors Article on UNCITRAL Model Law https://www.sullcrom.com/Publication-Walsh-UNCITRAL-Model-Law Mon, 06 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Walsh-UNCITRAL-Model-Law <b>Patent Litigation:</b> Supreme Court Rules on Knowledge Requirement for Induced Infringement https://www.sullcrom.com/Patent-Litigation-06-02-2011 Thu, 02 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Patent-Litigation-06-02-2011 <b>Whistleblower Provisions:</b> SEC Issues Final Rules Implementing the Dodd-Frank Whistleblower Provisions https://www.sullcrom.com/Whistleblower-Provisions-06-01-2011 Wed, 01 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Whistleblower-Provisions-06-01-2011 Michael DeSombre Authors <em>Financier Worldwide</em> Article on Corruption Risks in M&amp;A https://www.sullcrom.com/Publications-DeSombre-Financier-Worldwide-June-2011 Wed, 01 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Publications-DeSombre-Financier-Worldwide-June-2011 <b>Patent Litigation:</b> Federal Circuit Tightens Standards for Inequitable Conduct https://www.sullcrom.com/Patent-Litigation-05-31-2011 Tue, 31 May 2011 04:00:00 GMT https://www.sullcrom.com/Patent-Litigation-05-31-2011 <b>Reporting Requirements for Foreign Financial Accounts:</b> FinCEN Releases Notice Delaying Deadline to June 30, 2012 for Certain Signature Authority Filers https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-05-31-2011 Tue, 31 May 2011 04:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-05-31-2011 Willard Taylor Authors <em>Tax Notes International</em> Article https://www.sullcrom.com/Publication-Taylor-Tax-Notes-International-May-2011 Mon, 30 May 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Taylor-Tax-Notes-International-May-2011 <b>Droit des sociétés:</b> Principales dispositions de droit des sociétés issues de la loi n° 2011-525 de simplification et d'amélioration de la qualité du droit du 17 mai 2011 https://www.sullcrom.com/Droit-des-societes-05-23-2011 Mon, 23 May 2011 04:00:00 GMT https://www.sullcrom.com/Droit-des-societes-05-23-2011 <b>Patent Litigation and Licensing:</b> Federal Circuit Rules on the Duty to Preserve Evidence https://www.sullcrom.com/Patent-Litigation-and-Licensing-05-20-11 Fri, 20 May 2011 04:00:00 GMT https://www.sullcrom.com/Patent-Litigation-and-Licensing-05-20-11 Robert Fettman and Wendy Goldberg Co-Author <em>Daily Insurance</em> Article https://www.sullcrom.com/Publication-Fettman-Goldberg-Author-Insurance-Daily-Article Fri, 13 May 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Fettman-Goldberg-Author-Insurance-Daily-Article <b>Proposed Product Definitions Under Title VII of Dodd-Frank:</b> CFTC and SEC Propose Rules and Guidance to Further Define the Terms, “Swap,” “Security-Based Swap,” and “Mixed Swaps” https://www.sullcrom.com/Proposed-Product-Definitions-Under-Title-VII-of-Dodd-Frank Thu, 12 May 2011 04:00:00 GMT https://www.sullcrom.com/Proposed-Product-Definitions-Under-Title-VII-of-Dodd-Frank <b>Proposed Treasury Exemption for Foreign Exchange Swaps and Forwards:</b> Treasury proposes to exempt foreign exchange swaps and foreign exchange forwards from the definition of “swap” under the Commodity Exchange Act, as amended by the Dodd-Frank Act https://www.sullcrom.com/Proposed-Treasury-Exemption-for-Foreign-Exchange-Swaps-and-Forwards Wed, 11 May 2011 04:00:00 GMT https://www.sullcrom.com/Proposed-Treasury-Exemption-for-Foreign-Exchange-Swaps-and-Forwards Fran&ccedil;ois Barri&egrave;re Authors <em>Revue des Soci&eacute;t&eacute;s</em> Article on Whistleblowing Requirements and Privacy Laws https://www.sullcrom.com/Publication-Barriere-Authors-Revue-des-Societes-Article-on-Whistleblowing-Requirements-Privacy-Laws Wed, 11 May 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Authors-Revue-des-Societes-Article-on-Whistleblowing-Requirements-Privacy-Laws <b>Bank Levies in the UK, France and Germany:</b> A Comparison of the New Levies on Banks https://www.sullcrom.com/Bank-Levies-in-the-UK-France-and-Germany-05-06-2011 Fri, 06 May 2011 04:00:00 GMT https://www.sullcrom.com/Bank-Levies-in-the-UK-France-and-Germany-05-06-2011 <b>Class Arbitration Waivers:</b> U.S. Supreme Court Upholds Class Arbitration Waiver https://www.sullcrom.com/Class-Arbitration-Waivers-05-02-2011 Mon, 02 May 2011 04:00:00 GMT https://www.sullcrom.com/Class-Arbitration-Waivers-05-02-2011 <b>IPO Allocations Rule Update:</b> FINRA Proposes Changes to Rule 5131 Governing IPO Allocations and Other Practices https://www.sullcrom.com/IPO-Allocations-Rule-Update-05-02-2011 Mon, 02 May 2011 04:00:00 GMT https://www.sullcrom.com/IPO-Allocations-Rule-Update-05-02-2011 Fran&ccedil;ois Barri&egrave;re Co-authors <em>Droit des Soci&eacute;t&eacute;s</em> Article on New French Law Provisions https://www.sullcrom.com/Publication-Barriere-co-authors-Droite-des-Societe-Article-on-New-French-Law-Provisions Mon, 02 May 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-co-authors-Droite-des-Societe-Article-on-New-French-Law-Provisions <b>New York Prudent Management Of Institutional Funds Act:</b> New York Attorney General Releases Practical Guide to NYPMIFA https://www.sullcrom.com/New-York-Prudent-Management-Of-Institutional-Funds-Act Fri, 29 Apr 2011 04:00:00 GMT https://www.sullcrom.com/New-York-Prudent-Management-Of-Institutional-Funds-Act <strong>Proposed Assessment Rate Adjustment Guidelines for Large and Highly Complex Institutions:</strong> FDIC Proposes New Assessment Rate Adjustment Guidelines for Large and Highly Complex Institutions in connection with its Final Rule on Assessment and Large Bank Assessment Pricing https://www.sullcrom.com/Proposed-Assessment-Rate-Adjustment-Guidelines-for-Large-and-Highly-Complex-Institutions Fri, 29 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Proposed-Assessment-Rate-Adjustment-Guidelines-for-Large-and-Highly-Complex-Institutions <b>Credit Risk Retention:</b> Six Federal Agencies Propose Joint Rules on Credit Risk Retention for Asset-Backed Securities https://www.sullcrom.com/Credit-Risk-Retention-04-21-2011 Thu, 21 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Credit-Risk-Retention-04-21-2011 <b>Golden Parachute Disclosure and Votes:</b> Reminder - Golden Parachute Disclosure and Votes Required for Initial Filings Beginning Next Monday https://www.sullcrom.com/Golden-Parachute-Disclosure-and-Votes-04-19-2011 Tue, 19 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Golden-Parachute-Disclosure-and-Votes-04-19-2011 <b>Regulators Propose Rules for “Living Wills” of Covered Financial Companies:</b> Implements Dodd-Frank Act Requirement That Bank Holding Companies with $50 Billion in Assets and Designated Nonbank Financial Companies Prepare Detailed Resolution Plans and Credit Exposure Reports https://www.sullcrom.com/Regulators-Propose-Rules-for-Living-Wills-of-Covered-Financial-Companies Tue, 19 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Regulators-Propose-Rules-for-Living-Wills-of-Covered-Financial-Companies Edwin Williamson&rsquo;s Article is Reprinted in the Federalist Society&rsquo;s <em>Engage</em> https://www.sullcrom.com/Publication-Williamson-Federalist-Society-Engage Tue, 19 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Williamson-Federalist-Society-Engage <b>In-House Counsel Registration:</b> New York Court of Appeals Adopts Provision Allowing for Registration of In-House Counsel Not Admitted to the New York Bar https://www.sullcrom.com/In-House-Counsel-Registration-04-18-2011 Mon, 18 Apr 2011 04:00:00 GMT https://www.sullcrom.com/In-House-Counsel-Registration-04-18-2011 <b>Proposed Margin Requirements for Uncleared Swaps under Dodd-Frank:</b> Federal Reserve Board, OCC, FDIC, Farm Credit Administration, Federal Housing Finance Agency and CFTC Propose Rules for Minimum Margin and Capital Requirements for Certain Dealers and Major Participants in Swaps and Security-Based Swaps https://www.sullcrom.com/Proposed-Margin-Requirements-for-Uncleared-Swaps-under-Dodd-Frank Mon, 18 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Proposed-Margin-Requirements-for-Uncleared-Swaps-under-Dodd-Frank <b>New FATCA Guidance:</b> Supplemental Notice Provides Additional Guidance on the Information Reporting and Withholding Rules for Foreign Financial Institutions https://www.sullcrom.com/New-FATCA-Guidance-04-14-2011 Thu, 14 Apr 2011 04:00:00 GMT https://www.sullcrom.com/New-FATCA-Guidance-04-14-2011 <b>U.S. Agencies Seek Comment on Proposed Joint Rule on Financial Institution Compensation:</b> Comments on Proposed Joint Rule are Due by May 31, 2011 https://www.sullcrom.com/US-Agencies-Seek-Comment-on-Proposed-Joint-Rule-on-Financial-Institution-Compensation Thu, 14 Apr 2011 04:00:00 GMT https://www.sullcrom.com/US-Agencies-Seek-Comment-on-Proposed-Joint-Rule-on-Financial-Institution-Compensation S&amp;C Lawyers Publish Article in French Tax Law Journal <em>Bulletin Fiscal</em> https://www.sullcrom.com/Publication-De-Boynes-Bachellerie-Bulletin-Fiscal Tue, 12 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Publication-De-Boynes-Bachellerie-Bulletin-Fiscal <b>Private Fund Advisers; Mid-Sized Advisers:</b> SEC May Postpone until the First Quarter of 2012 the Dodd-Frank Requirements Applicable to Private Fund Advisers and Mid-Sized Advisers https://www.sullcrom.com/Private-Fund-Advisers-Mid-Sized-Advisers Mon, 11 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Private-Fund-Advisers-Mid-Sized-Advisers Willard Taylor Authors <em>Tax Lawyer</em> Article https://www.sullcrom.com/Publication-Taylor-Tax-Lawyer-April-2011 Mon, 11 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Taylor-Tax-Lawyer-April-2011 Robert Fettman and Wendy Goldberg Co-Author <em>Insurance Daily</em> Article https://www.sullcrom.com/Publication-Fettman-Goldberg-Co-Author-Insurance-Daily-Article Mon, 04 Apr 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Fettman-Goldberg-Co-Author-Insurance-Daily-Article <b>SEC Proposes Guidance to Stock Exchanges on Compensation Committee and Adviser Independence:</b> Exchanges Will Be Responsible for Details, Including Whether Significant Stock Ownership Will Impact Committee Member Independence; Timing of Implementation Depends on Stock Exchange Rulemaking https://www.sullcrom.com/SEC-Proposes-Guidance-to-Stock-Exchanges-on-Compensation-Committee-and-Adviser-Independence Fri, 01 Apr 2011 04:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Guidance-to-Stock-Exchanges-on-Compensation-Committee-and-Adviser-Independence <b>Materiality of Misrepresentations in U.S. Securities Litigation:</b> The U.S. Supreme Court Reaffirms Law on Pleading Materiality in Securities Fraud Actions, Declines to Endorse Bright-Line Standard https://www.sullcrom.com/Materiality-of-Misrepresentations-in-US-Securities-Litigation Mon, 28 Mar 2011 04:00:00 GMT https://www.sullcrom.com/Materiality-of-Misrepresentations-in-US-Securities-Litigation <b>IRS Schedule UTP: IRS Releases FAQs:</b> IRS Releases Frequently Asked Questions and Answers Relating to Schedule UTP and the IRS Policy of Restraint https://www.sullcrom.com/IRS-Schedule-UTP-IRS-Releases-FAQs-03-25-2011 Fri, 25 Mar 2011 04:00:00 GMT https://www.sullcrom.com/IRS-Schedule-UTP-IRS-Releases-FAQs-03-25-2011 Alan Konevsky Publishes <em>M&amp;A Journal</em> Article on U.S. Considerations in Foreign Deals https://www.sullcrom.com/Publication-Konevsky-M-and-A-Journal-Article-US-Considerations-Foreign-Deals Tue, 22 Mar 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Konevsky-M-and-A-Journal-Article-US-Considerations-Foreign-Deals <b>Security-Based Swap Execution Facilities:</b> SEC Proposes Rules on Registration of Security-Based Swap Execution Facilities https://www.sullcrom.com/Security-Based-Swap-Execution-Facilities-03-21-2011 Mon, 21 Mar 2011 04:00:00 GMT https://www.sullcrom.com/Security-Based-Swap-Execution-Facilities-03-21-2011 <b>Beneficial Ownership Rules:</b> SEC Proposes Reaffirmation of Existing Treatment of Security-Based Swaps under Sections 13 and 16 https://www.sullcrom.com/Beneficial-Ownership-Rules-03-18-2011 Fri, 18 Mar 2011 04:00:00 GMT https://www.sullcrom.com/Beneficial-Ownership-Rules-03-18-2011 François Barrière Authors <i>La Semaine Juridique</i> Article and Book Chapter https://www.sullcrom.com/Publication-Barriere-Authors-La-Semaine-Juridique-Article-and-Book-Chapter Thu, 10 Mar 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Authors-La-Semaine-Juridique-Article-and-Book-Chapter <b>Recent Efforts by India and Other Jurisdictions to Tax Indirect Transfers of Companies:</b> The Kraft-Cadbury and Vodafone Transactions https://www.sullcrom.com/Recent-Efforts-by-India-and-Other-Jurisdictions-to-Tax-Indirect-Transfers-of-Companies Wed, 02 Mar 2011 05:00:00 GMT https://www.sullcrom.com/Recent-Efforts-by-India-and-Other-Jurisdictions-to-Tax-Indirect-Transfers-of-Companies Don Korb, Jim Gadwood and Jason Gross Author &quot;Brazilian Legislation Proposes to Allow Administrative Settlement of Tax Disputes&quot; in&nbsp;<em>Latin American Law &amp; Business Report</em> https://www.sullcrom.com/Publication-Korb-Gadwood-Gross-LALBR-Feb-2011 Mon, 28 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Korb-Gadwood-Gross-LALBR-Feb-2011 <b>President Obama’s Fiscal Year 2012 Revenue Proposals:</b> Proposals Relating to International Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-02-25-2011 Fri, 25 Feb 2011 05:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-02-25-2011 <b>Reporting Requirements for Foreign Financial Accounts:</b> Final FinCEN Regulations on Foreign Bank and Financial Account Reporting https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-02-25-2011 Fri, 25 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Reporting-Requirements-for-Foreign-Financial-Accounts-02-25-2011 <b>President Obama’s Fiscal Year 2012 Revenue Proposals:</b> Proposals Relating to Domestic Business Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-2-24-11 Thu, 24 Feb 2011 05:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-2-24-11 <b>CFTC Rule Proposals Regarding Registration of and Reporting by CPOs and CTAs:</b> CFTC Proposes New Rules and Amendments Regarding Registration and Reporting Requirements for CPOs and CTAs; Certain Existing Exemptions and Exclusions Would Be Rescinded or Amended, Affecting the Ability of Registered Investment Companies to Utilize Futures, Options and Swaps, and Requiring Advisers to Many Private Funds to Register with the CFTC https://www.sullcrom.com/CFTC-Rule-Proposals-Regarding-Registration-of-and-Reporting-by-CPOs-and-CTAs Wed, 23 Feb 2011 05:00:00 GMT https://www.sullcrom.com/CFTC-Rule-Proposals-Regarding-Registration-of-and-Reporting-by-CPOs-and-CTAs Frank Aquila Authors <em>Bloomberg Businessweek</em> Article on Poison Pills https://www.sullcrom.com/Publication-Aquila-Bloomberg-Businessweek-Article-Poison-Pills Wed, 23 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Bloomberg-Businessweek-Article-Poison-Pills <b>Further UK Consultation Regarding Final Reform of Controlled Foreign Company Rules:</b> UK Publishes Further Proposals for Reforming its Controlled Foreign Company (“CFC”) Rules in 2012 https://www.sullcrom.com/Further-UK-Consultation-Regarding-Final-Reform-of-Controlled-Foreign-Company-Rules Tue, 22 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Further-UK-Consultation-Regarding-Final-Reform-of-Controlled-Foreign-Company-Rules <b>Patent Litigation:</b> Federal Circuit Provides Guidance on Claim Selection Procedures and Federal Jurisdiction Over Patent License Disputes https://www.sullcrom.com/Patent-Litigation-02-22-2011 Tue, 22 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Patent-Litigation-02-22-2011 <b>President Obama’s Fiscal Year 2012 Revenue Proposals:</b> Proposals Relating to Individuals and Estate and Gift Taxation https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-Estate-and-Gift-Taxation Tue, 22 Feb 2011 05:00:00 GMT https://www.sullcrom.com/President-Obamas-Fiscal-Year-2012-Revenue-Proposals-Estate-and-Gift-Taxation <b>Use of Credit Ratings in SEC Rules and Forms:</b> SEC Proposes to Remove References to Credit Ratings in a Number of Rules and Forms https://www.sullcrom.com/Use-of-Credit-Ratings-in-SEC-Rules-and-Forms Fri, 18 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Use-of-Credit-Ratings-in-SEC-Rules-and-Forms <b>Financial Regulators Propose Rules for Incentive Pay at Large Financial Institutions:</b> For America’s Biggest Financial Institutions, Deferral and Clawback of Executive Incentive Pay Required; For All Covered Institutions with Consolidated Assets of $1 Billion, Expanded Board Oversight of Incentive Pay, Required Implementation of Interagency Guidance on Sound Incentive Pay and Enhanced Pay Reporting to Regulators https://www.sullcrom.com/Financial-Regulators-Propose-Rules-for-Incentive-Pay-at-Large-Financial-Institutions Thu, 17 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Financial-Regulators-Propose-Rules-for-Incentive-Pay-at-Large-Financial-Institutions <b>U.S. - Australia Joint Audits:</b> IRS and Australian Taxation Office Confirm Joint Audit Process https://www.sullcrom.com/US-Australia-Joint-Audits-02-17-2011 Thu, 17 Feb 2011 05:00:00 GMT https://www.sullcrom.com/US-Australia-Joint-Audits-02-17-2011 <b>Volcker Rule Conformance Periods:</b> Federal Reserve Adopts Final Rule Implementing Volcker Rule Conformance Periods https://www.sullcrom.com/Volcker-Rule-Conformance-Periods-02-11-2011 Fri, 11 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Volcker-Rule-Conformance-Periods-02-11-2011 <b>2011 Offshore Voluntary Disclosure Initiative:</b> IRS Launches Second Offshore Voluntary Disclosure Initiative https://www.sullcrom.com/2011-Offshore-Voluntary-Disclosure-Initiative Wed, 09 Feb 2011 05:00:00 GMT https://www.sullcrom.com/2011-Offshore-Voluntary-Disclosure-Initiative <b>Net Worth Standard for Accredited Investors:</b> SEC Proposes Amendments to the Definition of “Accredited Investor” Under the Securities Act Pursuant to Dodd-Frank Section 413(a) https://www.sullcrom.com/Net-Worth-Standard-for-Accredited-Investors-02-03-2011 Thu, 03 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Net-Worth-Standard-for-Accredited-Investors-02-03-2011 <b>OPA:</b> Modification du règlement général de l'AMF sur les offres publiques d'acquisition https://www.sullcrom.com/OPA-02-03-2011 Thu, 03 Feb 2011 05:00:00 GMT https://www.sullcrom.com/OPA-02-03-2011 <b>Recent Developments Affecting Investment Advisers:</b> SEC and CFTC Jointly Propose Form PF to Implement Dodd-Frank Reporting Requirements for Advisers to Certain Private Funds; SEC Releases Study on Enhancing Investment Adviser Examinations https://www.sullcrom.com/Recent-Developments-Affecting-Investment-Advisers-02-03-2011 Thu, 03 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Recent-Developments-Affecting-Investment-Advisers-02-03-2011 <b>Droit boursier:</b> Modifications du règlement général de l’AMF concernant les dispositions relatives à la publicité des droits de vote, des opérations de cession temporaire d’actions et du rachat sans annulation de titres de créance https://www.sullcrom.com/Droit-boursier-02-02-2011 Wed, 02 Feb 2011 05:00:00 GMT https://www.sullcrom.com/Droit-boursier-02-02-2011 <b>UK Controlled Foreign Company Reform:</b> UK Government Announces Interim Changes to the Controlled Foreign Company Rules https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform Wed, 02 Feb 2011 05:00:00 GMT https://www.sullcrom.com/UK-Controlled-Foreign-Company-Reform <b>Conseil d’administration:</b> Représentation équilibrée hommes-femmes au sein des conseils d’administration ou de surveillance https://www.sullcrom.com/Conseil-dadministration-01-31-2011 Mon, 31 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Conseil-dadministration-01-31-2011 <b>Disclosure of Repurchase Requests and Issuer Review of Assets in ABS Offerings:</b> SEC Adopts Rules under Dodd-Frank Sections 943 and 945 on Disclosure of Repurchase Requests and Issuer Review of Assets in Offerings of Asset-Backed Securities https://www.sullcrom.com/Disclosure-of-Repurchase-Requests-and-Issuer-Review-of-Assets-in-ABS-Offerings Mon, 31 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Disclosure-of-Repurchase-Requests-and-Issuer-Review-of-Assets-in-ABS-Offerings <b>Final Say-on-Pay and Say-on-Golden Parachute Rules:</b> Benefits of Voluntary Annual Golden Parachute Disclosure Continue to Be Limited; Minor Changes from the Proposal Include Giving Companies More Time to Make Frequency Determination, Limiting Exclusion of Say-on-Pay or Frequency Shareholder Proposals, No Golden Parachute Disclosure in Third-Party Tenders, and Two-Year Say-on-Pay Delay for Smaller Reporting Companies https://www.sullcrom.com/Final-Say-on-Pay-and-Say-on-Golden-Parachute-Rules Mon, 31 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Final-Say-on-Pay-and-Say-on-Golden-Parachute-Rules Don Korb Co-Authors <em>International Tax Review</em> Article on Respecting Client Privileges https://www.sullcrom.com/Publication-Korb-International-Tax-Review-Jan-2011 Mon, 31 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Korb-International-Tax-Review-Jan-2011 Kenneth Raisler and David Gilberg Author <em>Futures &amp; Derivatives Law Report</em> Article on Proposed Swap Definitions Title VII of the Dodd-Frank Act https://www.sullcrom.com/Publications-Raisler-Gilberg-Futures-Derivatives-Law-Report-Article-Proposed-Swap-Definitions-Title-VII-Dodd-Frank-Act Mon, 31 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publications-Raisler-Gilberg-Futures-Derivatives-Law-Report-Article-Proposed-Swap-Definitions-Title-VII-Dodd-Frank-Act Omri Marian Co-Authors Book With Global Perspective on Income Tax https://www.sullcrom.com/Publication-Marian-Co-Author-Global-Perspectives-on-Income-Taxation-Law-Oxford-University-Press Thu, 27 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Marian-Co-Author-Global-Perspectives-on-Income-Taxation-Law-Oxford-University-Press Dan Grimm Authors <em>NYU Journal of Law &amp; Business</em> Article on Foreign Corrupt Practices Act https://www.sullcrom.com/Publication-Grimm-NYU-Journal-Law-Business-Foreign-Corrupt-Practices-Act Mon, 24 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Grimm-NYU-Journal-Law-Business-Foreign-Corrupt-Practices-Act Karen Patton Seymour, Nic Bourtin and Alex Willscher Author <i>Counsel to Counsel</i> Article on “Conducting a Credible Internal Investigation” https://www.sullcrom.com/Publication-Seymour-Bourtin-Willscher-Counsel-to-Counsel-Winter-2010 Mon, 24 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Seymour-Bourtin-Willscher-Counsel-to-Counsel-Winter-2010 <b>Chinese Bank Acquisitions in the United States:</b> Proposed Acquisition of The Bank of East Asia (USA), National Association by Industrial and Commercial Bank of China Limited https://www.sullcrom.com/Chinese-Bank-Acquisitions-in-the-United-States Sun, 23 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Chinese-Bank-Acquisitions-in-the-United-States <b>Hart-Scott-Rodino Act:</b> HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-21-2011 Fri, 21 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Hart-Scott-Rodino-Act-01-21-2011 <b>Swap Execution Facility Requirements:</b> CFTC Proposes Rules for Swap Execution Facility Requirements https://www.sullcrom.com/Swap-Execution-Facility-Requirements Fri, 21 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Swap-Execution-Facility-Requirements <b>CFTC Proposed Rules on Position Limits on Physical Commodity Derivatives:</b> CFTC Adopts Proposed Rule during Public Meeting to Impose Position Limits on Futures and Swaps on Physical Commodities https://www.sullcrom.com/CFTC-Proposed-Rules-on-Position-Limits-on-Physical-Commodity-Derivatives Wed, 19 Jan 2011 05:00:00 GMT https://www.sullcrom.com/CFTC-Proposed-Rules-on-Position-Limits-on-Physical-Commodity-Derivatives <b>Ongoing Reporting by Issuers of Asset-Backed Securities:</b> SEC Proposes Rules under Dodd-Frank Section 942(a) Providing for Suspension or Termination of Reporting Obligations of Issuers of Asset-Backed Securities https://www.sullcrom.com/Ongoing-Reporting-by-Issuers-of-Asset-Backed-Securities Wed, 19 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Ongoing-Reporting-by-Issuers-of-Asset-Backed-Securities <b>Security-Based Swaps:</b> SEC Proposes to Require Security-Based Swap Dealers and Major Security-Based Swap Participants to Provide and Verify Trade Acknowledgments in Security-Based Swap Transactions https://www.sullcrom.com/Security-Based-Swaps-01-19-2011 Wed, 19 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Security-Based-Swaps-01-19-2011 <b>Swap Recordkeeping Requirements:</b> CFTC Issues Proposed Rules to Impose Swap Recordkeeping Requirements on All Swap Market Participants https://www.sullcrom.com/Swap-Recordkeeping-Requirements Wed, 19 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Swap-Recordkeeping-Requirements <b>Basel III Capital Framework:</b> Basel Committee Issues Final Minimum Requirements for Regulatory Capital Instruments to Ensure Loss Absorbency at the Point of Bank Non-Viability https://www.sullcrom.com/Basel-III-Capital-Framework-01-14-2011 Fri, 14 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Basel-III-Capital-Framework-01-14-2011 <b>Judicial Deference to the IRS:</b> Supreme Court Holds that Chevron Deference Applies to “Interpretive” Treasury Regulations https://www.sullcrom.com/Judicial-Deference-to-the-IRS-01-14-2011 Fri, 14 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Judicial-Deference-to-the-IRS-01-14-2011 <b>UK Taxation of Non-UK Branches:</b> UK Government Announces Detail of Elective Exemption from UK Tax for Non-UK Branches of UK Companies https://www.sullcrom.com/UK-Taxation-of-Non-UK-Branches Thu, 13 Jan 2011 05:00:00 GMT https://www.sullcrom.com/UK-Taxation-of-Non-UK-Branches Andy Gladin, Joseph Hearn and Stephen Salley Author Article on Basel III https://www.sullcrom.com/Publication-Gladin-Hearn-Salley-PLC-Dec-2010 Mon, 10 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Publication-Gladin-Hearn-Salley-PLC-Dec-2010 <b>Information Reporting - Interest Paid to Nonresident Alien Individuals on Bank Deposits:</b> IRS Issues Proposed Regulations on Interest or Original Issue Discount (“OID”) Paid to Nonresident Alien Individuals on Bank Deposits https://www.sullcrom.com/Information-Reporting-Interest-Paid-to-Nonresident-Alien-Individuals-on-Bank-Deposits Fri, 07 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Information-Reporting-Interest-Paid-to-Nonresident-Alien-Individuals-on-Bank-Deposits <b>SEC Proposes Rules to Implement the Mine Safety Disclosure Requirements of the Dodd-Frank Act:</b> Proposed Rules Would Implement and Enhance Already Effective Disclosure Requirements Regarding Safety and Health Violations at Mines https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Mine-Safety-Disclosure-Requirements-of-the-Dodd-Frank-Act Fri, 07 Jan 2011 05:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Mine-Safety-Disclosure-Requirements-of-the-Dodd-Frank-Act <b>Debt Restructurings:</b> IRS Finalizes Regulations Clarifying that an Issuer’s Financial Condition Will Generally Not Be Taken into Account in Determining Whether a Modified Debt Instrument Will Continue to Be Treated as Indebtedness https://www.sullcrom.com/Debt-Restructurings-01-06-2011 Thu, 06 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Debt-Restructurings-01-06-2011 <b>IRS Guidance on Distressed Debt Investments by REITs:</b> IRS Issues Guidance on Application of Income & Asset Tests for REIT Qualification to Modifications of Debt Held by REITs and to Purchases of Distressed Debt by REITs https://www.sullcrom.com/IRS-Guidance-on-Distressed-Debt-Investments-by-REITs Thu, 06 Jan 2011 05:00:00 GMT https://www.sullcrom.com/IRS-Guidance-on-Distressed-Debt-Investments-by-REITs <b>SEC Proposes Rules to Implement the “Conflict Minerals” Disclosure Requirements of the Dodd-Frank Act:</b> Proposed Rules Would Require Disclosures and Related Procedures Regarding Minerals Found in a Wide Array of Products https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Conflict-Minerals-Disclosure-Requirements-of-the-Dodd-Frank-Act Thu, 06 Jan 2011 05:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Conflict-Minerals-Disclosure-Requirements-of-the-Dodd-Frank-Act <b>SEC Proposes Rules to Implement the “Resource Payments” Disclosure Requirements of the Dodd-Frank Act:</b> Proposed Rules Would Require Disclosures Regarding Payments Made to Governments for Commercial Development of Natural Resources https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Resource-Payments-Disclosure-Requirements-of-the-Dodd-Frank-Act Thu, 06 Jan 2011 05:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Rules-to-Implement-the-Resource-Payments-Disclosure-Requirements-of-the-Dodd-Frank-Act <b>MIGA Improves Political Risk Insurance for Project Debt:</b> MIGA Convention Amended to Delete Requirement for Insured Equity https://www.sullcrom.com/MIGA-Improves-Political-Risk-Insurance-for-Project-Debt Tue, 04 Jan 2011 05:00:00 GMT https://www.sullcrom.com/MIGA-Improves-Political-Risk-Insurance-for-Project-Debt <b>Extraterritorial Application of Section 10(b) to Security-Based Swap Agreements:</b> Following Morrison v. National Australia Bank, Court in the Southern District of New York Holds that Section 10(b) Does Not Apply to Certain Security-Based Swap Agreements https://www.sullcrom.com/Extraterritorial-Application-of-Section-10b-to-Security-Based-Swap-Agreements Mon, 03 Jan 2011 05:00:00 GMT https://www.sullcrom.com/Extraterritorial-Application-of-Section-10b-to-Security-Based-Swap-Agreements Andy Solomon Authors Article for Canadian Tax Foundation https://www.sullcrom.com/publications-solomon-authors-article-for-canadian-tax-foundation Sat, 01 Jan 2011 05:00:00 GMT https://www.sullcrom.com/publications-solomon-authors-article-for-canadian-tax-foundation <b>Basel III Capital and Liquidity Framework:</b> Basel Committee Issues Final Revisions to International Regulation of Bank Capital and Liquidity https://www.sullcrom.com/Basel-III-Capital-and-Liquidity-Framework Fri, 31 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Basel-III-Capital-and-Liquidity-Framework <b>IRS Issues Notice Delaying Application of Nondiscrimination Rules to Insured Group Health Plans:</b> IRS, Treasury and Departments of Labor and Health and Human Services Will Not Enforce Statutory Prohibition against Discrimination in Insured Group Health Plans in Favor of Highly Compensated Individuals until Regulatory or Administrative Guidance Is Issued https://www.sullcrom.com/IRS-Issues-Notice-Delaying-Application-of-Nondiscrimination-Rules-to-Insured-Group-Health-Plans Thu, 23 Dec 2010 05:00:00 GMT https://www.sullcrom.com/IRS-Issues-Notice-Delaying-Application-of-Nondiscrimination-Rules-to-Insured-Group-Health-Plans <b>RIC Modernization Act of 2010:</b> President Signs Legislation Designed to Simplify and Update the Rules Relating to Regulated Investment Companies https://www.sullcrom.com/RIC-Modernization-Act-of-2010 Thu, 23 Dec 2010 05:00:00 GMT https://www.sullcrom.com/RIC-Modernization-Act-of-2010 <b>Whistleblowing: Revised French Procedures:</b> The French Data Protection Authority recently issued revised procedures concerning the implementation of whistleblowing policies https://www.sullcrom.com/Whistleblowing-Revised-French-Procedures-12-23-2010 Thu, 23 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Whistleblowing-Revised-French-Procedures-12-23-2010 <b>Credit Institutions / Investment Firms:</b> New rules governing compensation within French credit institutions and investment firms https://www.sullcrom.com/Credit-Institutions-Investment-Firms-12-22-2010 Wed, 22 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Credit-Institutions-Investment-Firms-12-22-2010 <b>CFTC Reporting and Public Dissemination Proposals for Swaps:</b> CFTC Proposes Rules for the Reporting and Public Dissemination of Swap Transaction and Pricing Data https://www.sullcrom.com/CFTC-Reporting-and-Public-Dissemination-Proposals-for-Swaps Tue, 21 Dec 2010 05:00:00 GMT https://www.sullcrom.com/CFTC-Reporting-and-Public-Dissemination-Proposals-for-Swaps <b>Depositary Receipts Program Payments:</b> IRS Releases Chief Counsel Memorandum Applying Withholding Tax to Payments Made to a Non-U.S. Corporate Issuer Participating in a Sponsored American Depositary Receipts Program https://www.sullcrom.com/Depositary-Receipts-Program-Payments-12-21-2010 Tue, 21 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Depositary-Receipts-Program-Payments-12-21-2010 <b>Estate Planning Opportunities under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010:</b> New Federal Tax Legislation Creates Estate Planning Opportunities https://www.sullcrom.com/Estate-Planning-Opportunities-under-the-Tax-Relief-Act-12-17-2010 Fri, 17 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Estate-Planning-Opportunities-under-the-Tax-Relief-Act-12-17-2010 <b>Implementation of Portions of the Collins Amendment:</b> Proposed Rule Establishes Basel I-Based General Risk-Based Capital Guidelines as Floor for Banking Organizations Otherwise Subject to Basel II-Based Advanced Approach https://www.sullcrom.com/Implementation-of-Portions-of-the-Collins-Amendment-12-17-2010 Fri, 17 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Implementation-of-Portions-of-the-Collins-Amendment-12-17-2010 <b>Tax Provisions in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010:</b> Extension of Current Tax Rates, Changes to Estate and Gift Taxes, Enactment of a Partial Payroll Tax Holiday, Business Incentives and Other Extenders https://www.sullcrom.com/Tax-Provisions-in-the-Tax-Relief-Unemployment-Insurance-Reauthorization-and-Job-Creation-Act Fri, 17 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Tax-Provisions-in-the-Tax-Relief-Unemployment-Insurance-Reauthorization-and-Job-Creation-Act <b>Droits des actionnaires:</b> Ordonnance transposant la directive européenne concernant l’exercice de certains droits des actionnaires de sociétés cotées https://www.sullcrom.com/Droits-des-actionnaires-12-15-2010 Wed, 15 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Droits-des-actionnaires-12-15-2010 <b>Foreign Tax Credit “Splitter” Arrangements:</b> IRS Issues Initial Guidance on Section 909 https://www.sullcrom.com/Foreign-Tax-Credit-Splitter-Arrangements Tue, 14 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Foreign-Tax-Credit-Splitter-Arrangements <b>Proposed Swap Definitions Under Title VII of the Dodd-Frank Act:</b> CFTC and SEC Propose Rules and Guidance to Further Define the Terms “Swap Dealer,” “Security-Based Swap Dealer,” “Major Swap Participant,” “Major Security-Based Swap Participant” and “Eligible Contract Participant” https://www.sullcrom.com/Proposed-Swap-Definitions-Under-Title-VII-of-the-Dodd-Frank-Act Tue, 14 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Proposed-Swap-Definitions-Under-Title-VII-of-the-Dodd-Frank-Act <b>UK Bank Levy:</b> Rates and Update https://www.sullcrom.com/UK-Bank-Levy-Rates-and-Update-12-13-2010 Mon, 13 Dec 2010 05:00:00 GMT https://www.sullcrom.com/UK-Bank-Levy-Rates-and-Update-12-13-2010 Frank Aquila and Melissa Sawyer Author <i>M&A Lawyer</i> Cover Story on Deal Outlook https://www.sullcrom.com/Publication-Aquila-Sawyer-M-and-ALawyer-Nov-Dec-2010 Mon, 13 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-M-and-ALawyer-Nov-Dec-2010 <b>Security-Based Swap Reporting Proposals Under Title VII of the Dodd-Frank Act:</b> SEC Proposes Regulation SBSR regarding Reporting and Dissemination of Security-Based Swap Information https://www.sullcrom.com/Security-Based-Swap-Reporting-Proposals-Under-Title-VII-of-the-Dodd-Frank-Act Wed, 01 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Security-Based-Swap-Reporting-Proposals-Under-Title-VII-of-the-Dodd-Frank-Act Ryan Williams Authors <em>Yale Law Journal</em> Article on Substantive Due Process https://www.sullcrom.com/Publication-Williams-Yale-Law-Journal-Dec-2010 Wed, 01 Dec 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Williams-Yale-Law-Journal-Dec-2010 <b>CFTC Proposes Dodd-Frank Whistleblower Rules:</b> CFTC’s Proposed Rules for Implementing the Whistleblower Protection and Award Provisions of the Dodd-Frank Act Leave Open Issues of Concern for Employers https://www.sullcrom.com/CFTC-Proposes-Dodd-Frank-Whistleblower-Rules Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/CFTC-Proposes-Dodd-Frank-Whistleblower-Rules Basil Zirinis, Marina Bezrukova, Richard Corn and Jim Gadwood Author&nbsp;&quot;Unintended Consequences: Does an Offshore Trustee&rsquo;s Disclosure of Privileged Legal Advice to a Beneficiary Pursuant to Local Law Waive the Attorney-Client Privilege in the United States?&quot; in <em>Trust Quarterly Review</em> https://www.sullcrom.com/Publication-Zirinis-Bezrukova-Corn-Gadwood-Trust-Quarterly-Review-Nov-2010 Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Zirinis-Bezrukova-Corn-Gadwood-Trust-Quarterly-Review-Nov-2010 Frank Aquila and Brian Hamilton Co-Author &ldquo;Dodd-Frank, Beyond Financial Regulation: What Lawyers Need to Watch&rdquo; https://www.sullcrom.com/Publication-Aquila-Hamilton-Bloomberg-Law-Reports Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Hamilton-Bloomberg-Law-Reports Frank Aquila and Sarah Payne Co-Author <em>Bloomberg Law</em> Article on Top-Up Options in Tender Offers https://www.sullcrom.com/Publication-Aquila-Payne-Tender-Offers-Bloomberg-Dec-2010 Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Payne-Tender-Offers-Bloomberg-Dec-2010 Frank Aquila and Sarah Payne Co-Author Article on Investor Relations and Social Media in <em>Bloomberg Law</em> https://www.sullcrom.com/Publication-Aquila-Payne-Investor-Relations-Bloomberg-Law-Nov-2010 Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Payne-Investor-Relations-Bloomberg-Law-Nov-2010 Sam Seymour Authors Chapter on Commercial Litigation in New York State Courts https://www.sullcrom.com/Publication-Seymour-Chapter-Commercial-Litigation-New-York-State-Courts Tue, 30 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Seymour-Chapter-Commercial-Litigation-New-York-State-Courts <b>SAS:</b> Délégation de pouvoirs dans les SAS https://www.sullcrom.com/SAS-11-29-2010 Mon, 29 Nov 2010 05:00:00 GMT https://www.sullcrom.com/SAS-11-29-2010 <b>Proposed Rules Under the Investment Advisers Act:</b> SEC Proposes Rules to Implement Dodd-Frank Act Registration Requirements for Advisers to Private Funds; Registration Exemptions for Venture Capital Funds, Certain Private Fund Advisers and Foreign Private Advisers; and Reporting Requirements for Registered Advisers and Certain Exempted Advisers https://www.sullcrom.com/Proposed-Rules-Under-the-Investment-Advisers-Act Wed, 24 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Proposed-Rules-Under-the-Investment-Advisers-Act Basil Zirinis, Jeff Scott and Ben Walker Author Article on Potential Exposure to U.S. Litigation for Offshore Trustees in <em>Trusts and Trustees</em> https://www.sullcrom.com/Publication-Zirinis-Scott-Walker-Trusts-Trustees-November-2010 Wed, 24 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Zirinis-Scott-Walker-Trusts-Trustees-November-2010 Fran&ccedil;ois Barri&egrave;re Authors Article for November Issue of <em>Revue des soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Publication-Barriere-Authors-Article-Revue-des-Societes Tue, 23 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Authors-Article-Revue-des-Societes Jim Carter and Joe Neuhaus Analyze Implications of Arbitration Under Expedited Procedures https://www.sullcrom.com/Publication-Carter-Neuhaus-Analyze-Implications-of-Arbitration-Under-Expedited-Procedures Tue, 23 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Carter-Neuhaus-Analyze-Implications-of-Arbitration-Under-Expedited-Procedures <b>Proposed Implementation of Volcker Rule:</b> Federal Reserve Requests Comment on Proposed Rule Implementing Volcker Rule Conformance Periods https://www.sullcrom.com/Proposed-Implementation-of-Volcker-Rule-11-22-2010 Mon, 22 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Proposed-Implementation-of-Volcker-Rule-11-22-2010 <b>Supervisory Guidance For Large Bank Holding Companies:</b> Federal Reserve Issues New Supervisory Guidance for Large Bank Holding Companies Regarding Capital Plans, Second Round of Stress Tests, Dividend Payments and Other Capital Distributions https://www.sullcrom.com/Supervisory-Guidance-For-Large-Bank-Holding-Companies--Federal-Reserve-Issues-New-Supervisory-Guidance-for-Large-Bank-Holding-Companies-Regarding-Capital-Plans-Second-Round-of-Stress-Tests-Dividend-Payments-and-Other-Capital-Distributions-11-22-2010 Mon, 22 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Supervisory-Guidance-For-Large-Bank-Holding-Companies--Federal-Reserve-Issues-New-Supervisory-Guidance-for-Large-Bank-Holding-Companies-Regarding-Capital-Plans-Second-Round-of-Stress-Tests-Dividend-Payments-and-Other-Capital-Distributions-11-22-2010 <b>Proposed Legislation on French Tax Treatment of Partnerships:</b> France Would Abandon its unique “Semi-Transparency” Regime and Adopt a Transparency Regime https://www.sullcrom.com/Proposed-Legislation-on-French-Tax-Treatment-of-Partnerships-11-19-2010 Fri, 19 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Proposed-Legislation-on-French-Tax-Treatment-of-Partnerships-11-19-2010 <b>Health Care Legislation:</b> Amendment to Regulations Implementing “Grandfather” Provisions https://www.sullcrom.com/Health-Care-Legislation-11-18-2010 Thu, 18 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Health-Care-Legislation-11-18-2010 <b>Basel III and FSB Proposals:</b> G-20 Summit Endorses Basel Committee Proposals and Financial Stability Board Recommendations Regarding Systemically Important Financial Institutions https://www.sullcrom.com/Basel-III-and-FSB-Proposalsb-11-15-2010 Mon, 15 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Basel-III-and-FSB-Proposalsb-11-15-2010 <b>Taxation of Insurance Companies:</b> Tax Court Ruling Limits Insurance Companies’ Use of the Annual-Statement Method of Accounting for U.S. Federal Tax Purposes https://www.sullcrom.com/Taxation-of-Insurance-Companies-11-15-2010 Mon, 15 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Taxation-of-Insurance-Companies-11-15-2010 <b>SEC Proposes Dodd-Frank Whistleblower Rules:</b> SEC Proposes Rules for Implementing the Whistleblower Protection and Award Provisions of the Dodd-Frank Act that Leave Open Issues of Concern for Employers https://www.sullcrom.com/SEC-Proposes-Dodd-Frank-Whistleblower-Rules-11-12-2010 Fri, 12 Nov 2010 05:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Dodd-Frank-Whistleblower-Rules-11-12-2010 <b>UK Bank Levy:</b> UK Publishes Draft Legislation for its New Tax on Banks https://www.sullcrom.com/bUK-Bank-Levyb-UK-Publishes-Draft-Legislation-for-its-New-Tax-on-Banks-11-10-2010 Wed, 10 Nov 2010 05:00:00 GMT https://www.sullcrom.com/bUK-Bank-Levyb-UK-Publishes-Draft-Legislation-for-its-New-Tax-on-Banks-11-10-2010 <b>Recent CFTC Issuances:</b> CFTC Issues Proposed Rules under the Dodd-Frank Act on the Prohibition of Market Manipulation and an Advance Notice of Proposed Rulemaking on the Prohibition of Disruptive Trading Practices https://www.sullcrom.com/Recent-CFTC-Issuances-11-09-2010 Tue, 09 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Recent-CFTC-Issuances-11-09-2010 <b>SEC Proposes Anti-Fraud Rule Under Title VII of Dodd-Frank:</b> SEC Issues Proposed Rule Prohibiting Fraud, Manipulation and Deception in Connection with Security-Based Swaps https://www.sullcrom.com/SEC-Proposes-Anti-Fraud-Rule-Under-Title-VII-of-Dodd-Frank Tue, 09 Nov 2010 05:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Anti-Fraud-Rule-Under-Title-VII-of-Dodd-Frank <b>Ventes à découvert:</b> Modification du règlement général de l'AMF du régime des ventes à découvert https://www.sullcrom.com/Ventes-a-decouvert-11-09-2010 Tue, 09 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Ventes-a-decouvert-11-09-2010 Sergio Galvis and Sam Woodall Author Article on Dodd-Frank in <em>Latin Lawyer</em> https://www.sullcrom.com/Publication-Galvis-Woodall-Dodd-Frank-Latin-Lawyer Tue, 09 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Galvis-Woodall-Dodd-Frank-Latin-Lawyer <strong>Foreign Corrupt Practices Act &ndash; Recent Developments:</strong> DOJ and SEC Reach Settlements with Six Companies; SEC Employs Expansive Jurisdictional Theory to Charge Non-Issuer Defendant; Self-Reporting and Cooperation are Rewarded, But Do Not Guarantee Leniency; DOJ and SEC Appear to Retreat from Use of Corporate Monitors https://www.sullcrom.com/Foreign-Corrupt-Practices-Act-Recent-11-8-2010 Mon, 08 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Foreign-Corrupt-Practices-Act-Recent-11-8-2010 Frank Aquila and Melissa Sawyer Author Article on Top 10 Issues in Charter and ByLaws https://www.sullcrom.com/Publication-Aquila-Sawyer-LexisNexis-Speed-Reading-Top-10-Issues-Charter-Bylaws Mon, 08 Nov 2010 05:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-LexisNexis-Speed-Reading-Top-10-Issues-Charter-Bylaws Frank Aquila and Samantha Lipton Author <em>Practical Law</em> Cover Story on How to Use Special Committees https://www.sullcrom.com/Publication-Aquila-Lipton-Practical-Law-Cover-Story-on-Special-Committees Tue, 02 Nov 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Lipton-Practical-Law-Cover-Story-on-Special-Committees <b>Liability of Professional Advisers:</b> The New York Court of Appeals Reaffirms the Doctrine of In Pari Delicto, Which Holds a Company Responsible for the Wrongdoing of Corporate Officers and Prevents a Company from Suing Lawyers, Accountants, Financial Advisers and Others for Its Own Misconduct https://www.sullcrom.com/Liability-of-Professional-Advisers-11-01-2010 Mon, 01 Nov 2010 04:00:00 GMT https://www.sullcrom.com/Liability-of-Professional-Advisers-11-01-2010 Alan Konevsky and Jessica King Author <em>The M&amp;A Journal</em> Cover Story on Cross-Border Business Combination Transactions https://www.sullcrom.com/Publication-Konevsky-King-M-and-A-Journal-November-2010 Mon, 01 Nov 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Konevsky-King-M-and-A-Journal-November-2010 Don Korb and Jim Gadwood&nbsp;Author &quot;The IRS Uncertain Tax Position Initiative&quot;&nbsp;in<em> Tax Journal</em> https://www.sullcrom.com/Publication-Korb-Gadwood-Contribute-Article-on-IRS-Initiative-to-Tax-Journal Mon, 01 Nov 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Korb-Gadwood-Contribute-Article-on-IRS-Initiative-to-Tax-Journal George White, Alan Konevsky and Jessica King Author Article on Global Impact of Dodd-Frank https://www.sullcrom.com/Publication-White-Konevsky-King-Global-Reach-of-the-Dodd-Frank-Act Mon, 01 Nov 2010 04:00:00 GMT https://www.sullcrom.com/Publication-White-Konevsky-King-Global-Reach-of-the-Dodd-Frank-Act <b>Changes to Organizational Sentencing Guidelines to Take Effect on November 1, 2010:</b> U.S. Sentencing Commission Adopts New Requirements for Effective Compliance Programs and Reduced Penalties for Criminal Conduct Involving High-Level Personnel https://www.sullcrom.com/Changes-to-Organizational-Sentencing-Guidelines-10-29-2010 Fri, 29 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Changes-to-Organizational-Sentencing-Guidelines-10-29-2010 <b>Procédure de sauvegarde:</b> Réforme de la procédure de sauvegarde par la loi de régulation bancaire et financière du 22 octobre 2010 https://www.sullcrom.com/Procedure-de-sauvegarde-10-26-2010 Tue, 26 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Procedure-de-sauvegarde-10-26-2010 <b>Droit financier et Droit des sociétés:</b> Modification de diverses dispositions relatives au droit boursier, aux mécanismes de supervision des acteurs et des marchés financiers et au droit des sociétés par la loi de régulation bancaire et financière du 22 octobre 2010 https://www.sullcrom.com/Droit-financier-et-Droit-des-societes-10-25-2010 Mon, 25 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Droit-financier-et-Droit-des-societes-10-25-2010 <b>Proposed Regulations Would Greatly Expand Reach of ERISA Fiduciary Exposure:</b> Adoption Would Extend ERISA’s Prudence and Conflict of Interest Rules to Those Providing “Investment Advice” to Employee Benefit Plans https://www.sullcrom.com/Proposed-Regulations-Would-Greatly-Expand-Reach-of-ERISA-Fiduciary-Exposure Mon, 25 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Proposed-Regulations-Would-Greatly-Expand-Reach-of-ERISA-Fiduciary-Exposure Fran&ccedil;ois Kopf and Mathieu Della Vittoria Author Article Discussing French Class Actions in <em>Journal des Soci&eacute;t&eacute;s</em> https://www.sullcrom.com/Publication-Kopf-Della-Vittoria-Author-Article-Discussing-French-Class-Actions-in-Journal-des-Societes Mon, 25 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Kopf-Della-Vittoria-Author-Article-Discussing-French-Class-Actions-in-Journal-des-Societes Juan Rodriguez Authors Article on Merger Referrals in <em>Antitrust Review</em> https://www.sullcrom.com/Publication-Rodriguez-Authors-Article-on-Merger-Referrals-in-Antitrust-Review Mon, 25 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Rodriguez-Authors-Article-on-Merger-Referrals-in-Antitrust-Review <b>SEC Proposes Say-on-Pay and Golden Parachute Rules for Proxy Statements:</b> Highlights Include: No Need for Preliminary Proxy for Say-on-Pay Votes; CD&A Must Address Previous Say-on-Pay Votes; New Detailed Disclosure of Golden Parachute Arrangements; and Annual Disclosure of Institutional Investment Managers’ Votes on These Matters https://www.sullcrom.com/SEC-Proposes-Say-on-Pay-and-Golden-Parachute-Rules-for-Proxy-Statements Fri, 22 Oct 2010 04:00:00 GMT https://www.sullcrom.com/SEC-Proposes-Say-on-Pay-and-Golden-Parachute-Rules-for-Proxy-Statements <b>UK Takeover Panel “Toughens Up” UK Takeover Regime:</b> The UK Panel on Takeovers and Mergers Has Announced New Rules to “Toughen Up” the UK Takeover Regime Following Criticism in the Wake of the Takeover of Cadbury PLC by Kraft Foods Inc. https://www.sullcrom.com/UK-Takeover-Panel-Toughens-Up-UK-Takeover-Regime Fri, 22 Oct 2010 04:00:00 GMT https://www.sullcrom.com/UK-Takeover-Panel-Toughens-Up-UK-Takeover-Regime Gauthier Blanluet Authors Article on Proposed French Tax Legislation https://www.sullcrom.com/Publication-Blanluet-Article-on-Proposed-French-Tax-Legislation Thu, 21 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Blanluet-Article-on-Proposed-French-Tax-Legislation <b>Implementation of Title VII of Dodd-Frank:</b> SEC Issues Proposed Rules to Mitigate Potential Conflicts of Interest in the Operation of Security-Based Swap Clearing Agencies, Security-Based Swap Execution Facilities and Security-Based Swap Exchanges and an Interim Final Temporary Rule Regarding Reporting of Pre-Enactment Security-Based Swap Transactions https://www.sullcrom.com/Implementation-of-Title-VII-of-Dodd-Frank Wed, 20 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Implementation-of-Title-VII-of-Dodd-Frank <b>IPO Allocations Rule:</b> SEC-Approved FINRA Rule Governing Quid Pro Quo Allocations, Spinning, Penalty Bids, Lock-up Waivers and Other Practices in Initial Public Offerings https://www.sullcrom.com/IPO-Allocations-Rule-10-18-2010 Mon, 18 Oct 2010 04:00:00 GMT https://www.sullcrom.com/IPO-Allocations-Rule-10-18-2010 <b>Proposed Dodd-Frank Section 945 Rules:</b> SEC Proposes Requirements Regarding Review of Assets Underlying Asset-Backed Securities Offerings and Disclosure of Findings and Conclusions https://www.sullcrom.com/Proposed-Dodd-Frank-Section-945-Rules-10-18-2010 Mon, 18 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Proposed-Dodd-Frank-Section-945-Rules-10-18-2010 <b>Investment Advisers Act:</b> SEC Proposes Rule Defining “Family Offices” That Are Exempt from Regulation Under the Investment Advisers Act of 1940 https://www.sullcrom.com/Investment-Advisers-Act-10-15-2010 Fri, 15 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Investment-Advisers-Act-10-15-2010 <b>FDIC Securitization Rule:</b> FDIC Adopts Revised Securitization Rule Substantially as Proposed https://www.sullcrom.com/FDIC-Securitization-Rule-10-13-2010 Wed, 13 Oct 2010 04:00:00 GMT https://www.sullcrom.com/FDIC-Securitization-Rule-10-13-2010 <b>Proposed Dodd-Frank Section 943 Rules:</b> SEC Proposes Disclosure Requirements Regarding Representations and Warranties in Asset-Backed Securities Offerings https://www.sullcrom.com/Proposed-Dodd-Frank-Section-943-Rules-10-13-2010 Wed, 13 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Proposed-Dodd-Frank-Section-943-Rules-10-13-2010 Frank Aquila Authors Column on Repatriation of Overseas Profits https://www.sullcrom.com/Publication-Aquila-Businessweek-Repatriation-of-Overseas-Profits Tue, 12 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Businessweek-Repatriation-of-Overseas-Profits <b>Recent CFTC Issuances:</b> CFTC Issues Proposed Rule under the Dodd-Frank Act on Financial Resource Requirements for DCOs and SIDCOs, as well as a Proposed Rule to Mitigate Potential Conflicts of Interest in the Operation of DCOs, DCMs and SEFs and an Interim Final Rule Regarding Reporting of Pre-Enactment Swap Transactions https://www.sullcrom.com/Recent-CFTC-Issuances Fri, 08 Oct 2010 04:00:00 GMT https://www.sullcrom.com/Recent-CFTC-Issuances <b>SEC Stays Effectiveness of New Proxy Access Rules Due to Legal Challenge:</b> Effectiveness Delayed Pending Review by the Court of Appeals of a Legal Challenge to the Rules https://www.sullcrom.com/SEC-Stays-Effectiveness-of-New-Proxy-Access-Rules-10-04-2010 Mon, 04 Oct 2010 04:00:00 GMT https://www.sullcrom.com/SEC-Stays-Effectiveness-of-New-Proxy-Access-Rules-10-04-2010 <b>French Bank Levy:</b> Draft Legislation to Impose a 0.25% Tax on Minimum Regulatory Capital https://www.sullcrom.com/French-Bank-Levy-10-01-2010 Fri, 01 Oct 2010 04:00:00 GMT https://www.sullcrom.com/French-Bank-Levy-10-01-2010 <b>Majority Voting in Director Elections:</b> Delaware Supreme Court Outlines Shareholder Inspection Rights If the Board Rejects the Resignation of a Director Who Failed to Receive a Majority Vote https://www.sullcrom.com/Majority-Voting-in-Director-Elections-09-30-2010 Thu, 30 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Majority-Voting-in-Director-Elections-09-30-2010 Ted Rogers Contributes Chapter to <i>Global Labor and Employment Law for the Practicing Lawyer</i> https://www.sullcrom.com/Publication-Rogers-Contributes-Chapter-to-Global-Labor-and-Employment-Law-for-the-Practicing-Lawyer Thu, 30 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Rogers-Contributes-Chapter-to-Global-Labor-and-Employment-Law-for-the-Practicing-Lawyer <b>Extraterritorial Application of RICO:</b> Following <i>Morrison</i> v. <i>National Australia Bank</i>, the Second Circuit Holds that the RICO Law Does Not Apply To Conduct Primarily Involving Foreign Actors and Foreign Acts https://www.sullcrom.com/Extraterritorial-Application-of-RICO-09-29-2010 Wed, 29 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Extraterritorial-Application-of-RICO-09-29-2010 <b>Labor and Employment Law:</b> Domestic Worker’s “Bill of Rights” Amends New York’s Labor, Human Rights, and Workers Compensation Laws to Extend Certain Employment Protections to Housekeepers, Nannies and other Domestic Workers https://www.sullcrom.com/Labor-and-Employment-Law-09-29-2010 Wed, 29 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Labor-and-Employment-Law-09-29-2010 <b>Uncertain Tax Positions:</b> Internal Revenue Service Releases Final Schedule UTP and Accompanying Instructions Effective for 2010 Tax Years https://www.sullcrom.com/Uncertain-Tax-Positions-09-28-2010 Tue, 28 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Uncertain-Tax-Positions-09-28-2010 <b>Certain Tax Provisions in the Small Business Jobs Act of 2010:</b> Changes to Roth 401(k) Accounts, Extension of 50% Bonus Depreciation, Small Business Relief and Information Reporting and Penalty Provisions Included in Bill Passed By House and Senate https://www.sullcrom.com/Certain-Tax-Provisions-in-the-Small-Business-Jobs-Act-of-2010 Fri, 24 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Certain-Tax-Provisions-in-the-Small-Business-Jobs-Act-of-2010 Frank Aquila and Sergio Galvis Discuss Cross-Border Latin American Deals in <em>Legal Week</em> https://www.sullcrom.com/Publication-Aquila-Galvis-Legal-Week Thu, 23 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Galvis-Legal-Week <b>Classification of "Series" and "Cells" as Entities for U.S. Federal Income Tax Purposes:</b> IRS Proposes Regulations on the Classification of a “Series” or “Cell” of a Single Juridical Entity for U.S. Federal Income Tax Purposes https://www.sullcrom.com/Classification-of-Series-and-Cells-as-Entities-for-US-Federal-Income-Tax-Purposes Mon, 20 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Classification-of-Series-and-Cells-as-Entities-for-US-Federal-Income-Tax-Purposes <b>Public Company Disclosure Requirements:</b> SEC Proposes New Disclosure Requirements Relating to Short-Term Borrowings and Approves Interpretive Guidance on Liquidity and Capital Resources Disclosures https://www.sullcrom.com/Public-Company-Disclosure-Requirements-09-20-2010 Mon, 20 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Public-Company-Disclosure-Requirements-09-20-2010 <b>Delaware Court Refuses to Enjoin Closing of Dollar Thrifty Merger:</b> Court of Chancery Finds That a Well-Informed and Properly Motivated Board May Enter Into a Binding Merger Agreement Without Conducting a Pre-Signing Market Check https://www.sullcrom.com/Delaware-Court-Refuses-to-Enjoin-Closing-of-Dollar-Thrifty-Merger Thu, 16 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Delaware-Court-Refuses-to-Enjoin-Closing-of-Dollar-Thrifty-Merger <b>EU Competition Law:</b> EU Court Refuses Privilege for In-house Lawyers’ Communications https://www.sullcrom.com/EU-Competition-Law-09-16-2010 Thu, 16 Sep 2010 04:00:00 GMT https://www.sullcrom.com/EU-Competition-Law-09-16-2010 <b>Proxy Access Effective November 15:</b> Will Not Apply in 2011 to Companies that Mailed Their 2010 Proxy Materials Before March 15, 2010 Unless Annual Meeting Date Is Moved by More Than 30 Days https://www.sullcrom.com/Proxy-Access-Effective-November-15 Thu, 16 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Proxy-Access-Effective-November-15 <b>IRS Issues Notice on Codification of the Economic Substance Doctrine:</b> IRS Will Not Publish an “Angel List” of Transactions to Which the Economic Substance Doctrine Is Not Considered Relevant or Issue Private Letter Rulings Regarding Whether the Economic Substance Doctrine Is Relevant to a Particular Transaction https://www.sullcrom.com/IRS-Issues-Notice-on-Codification-of-the-Economic-Substance-Doctrine Tue, 14 Sep 2010 04:00:00 GMT https://www.sullcrom.com/IRS-Issues-Notice-on-Codification-of-the-Economic-Substance-Doctrine <b>Basel III Capital and Liquidity Standards:</b> Basel Committee Calibrates Capital Standards and Establishes Phase-in Periods for Capital and Liquidity Standards https://www.sullcrom.com/Basel-III-Capital-and-Liquidity-Standards-09-13-2010 Mon, 13 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Basel-III-Capital-and-Liquidity-Standards-09-13-2010 <b>FATCA Guidance:</b> IRS Releases Preliminary Guidance on the FATCA Provisions of the HIRE Act https://www.sullcrom.com/FATCA-Guidance-09-13-2010 Mon, 13 Sep 2010 04:00:00 GMT https://www.sullcrom.com/FATCA-Guidance-09-13-2010 <b>IRS Allows Appeals of International Penalties Prior to Payment:</b> IRS Revises Internal Revenue Manual to Provide Pre-Payment Appeal Rights for Certain International Penalties https://www.sullcrom.com/IRS-Allows-Appeals-of-International-Penalties-Prior-to-Payment-09-13-2010 Mon, 13 Sep 2010 04:00:00 GMT https://www.sullcrom.com/IRS-Allows-Appeals-of-International-Penalties-Prior-to-Payment-09-13-2010 Fran&ccedil;ois Barri&egrave;re Contributes Section to Micro-Finance Volume on the Impact of Regulation on New Businesses and Corporations https://www.sullcrom.com/Publication-Barriere-Contributes-Micro-Finance-Volume-Actualite-du-Droit-de-Entreprise Mon, 13 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Contributes-Micro-Finance-Volume-Actualite-du-Droit-de-Entreprise <b>Basel III Capital Proposals:</b> Basel Committee Issues Proposal to Ensure Loss Absorbency of Regulatory Capital at the Point of Bank Non-Viability https://www.sullcrom.com/Basel-III-Capital-Proposals-09-09-2010 Thu, 09 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Basel-III-Capital-Proposals-09-09-2010 <b>IRS Releases Proposed Regulation on Schedule UTP (Uncertain Tax Positions):</b> IRS Issues a Proposed Regulation That Signals That It Intends To Go Forward With Plan To Require Schedule UTP To Be Filed With 2010 Returns https://www.sullcrom.com/IRS-Releases-Proposed-Regulation-on-Schedule-UTP-09-08-2010 Wed, 08 Sep 2010 04:00:00 GMT https://www.sullcrom.com/IRS-Releases-Proposed-Regulation-on-Schedule-UTP-09-08-2010 <b>Final SEC Proxy Access Rules:</b> SEC Publishes Rules Enabling Shareholders to Use Company Proxy Statements for Director Nominations; 3% Shareholder or Group with a Three-Year Holding Period Can Nominate Up to 25% of the Board https://www.sullcrom.com/Final-SEC-Proxy-Access-Rules-09-03-2010 Fri, 03 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Final-SEC-Proxy-Access-Rules-09-03-2010 Fran&ccedil;ois Barri&egrave;re Authors Article on French Environmental Legislative Reforms of Corporate Law Provisions https://www.sullcrom.com/Publication-Barriere-Authors-Article-French-Environmental-Legislative-Reforms-Corporate-Law-Provisions Thu, 02 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Barriere-Authors-Article-French-Environmental-Legislative-Reforms-Corporate-Law-Provisions <b>Patent Litigation and Licensing:</b> Federal Circuit Rejects Broad Application of Patent Misuse Doctrine https://www.sullcrom.com/Patent-Litigation-and-Licensing-09-01-2010 Wed, 01 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Patent-Litigation-and-Licensing-09-01-2010 S&amp;C Lawyers Author Article on Spin-Offs in <em>Practical Law: The Journal</em> https://www.sullcrom.com/Publication-S-and-C-Lawyers-Author-Article-on-Spin-Offs-in-Practical-Law-The-Journal Wed, 01 Sep 2010 04:00:00 GMT https://www.sullcrom.com/Publication-S-and-C-Lawyers-Author-Article-on-Spin-Offs-in-Practical-Law-The-Journal <b>Risk-Based Bank Capital Guidelines:</b> Federal Banking Agencies Seek Comment on Alternatives to Credit Ratings in Risk-Based Capital Guidelines https://www.sullcrom.com/Risk-Based-Bank-Capital-Guidelines-08-31-2010 Tue, 31 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Risk-Based-Bank-Capital-Guidelines-08-31-2010 <b>Titres de créances:</b> Modification du régime applicable au rachat de titres de créances ne donnant pas accès au capital https://www.sullcrom.com/Titres-de-creances-08-31-2010 Tue, 31 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Titres-de-creances-08-31-2010 Frank Aquila and Brian Hamilton Co-Author Article Linking Cross-Border Transactions and Cross-Fertilization https://www.sullcrom.com/Publication-Aquila-Hamilton-Co-Author-Article-Linking-Cross-Border-Transactions-and-Cross-Fertilization Tue, 31 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Hamilton-Co-Author-Article-Linking-Cross-Border-Transactions-and-Cross-Fertilization Michael McGowan and Andy Howard Co-Author Article on Ongoing Uncertainty Over Entity Classification for U.K. Tax Purposes https://www.sullcrom.com/Publication-McGowan-Howard-Ongoing-Uncertainty-Over-Entity-Classification-for-UK-Tax-Purposes Tue, 31 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Publication-McGowan-Howard-Ongoing-Uncertainty-Over-Entity-Classification-for-UK-Tax-Purposes <b>CFTC Federal Register Notice:</b> Request for Public Comment on Areas of Rulemaking Under Title VII of the Dodd-Frank Act https://www.sullcrom.com/CFTC-Federal-Register-Notice-08-30-2010 Mon, 30 Aug 2010 04:00:00 GMT https://www.sullcrom.com/CFTC-Federal-Register-Notice-08-30-2010 <b>SEC Adopts Mandatory Proxy Access:</b> Rule Provides Proxy Access for 3% Shareholders or Groups with a Three-Year Holding Period, with No Right for Companies or Shareholders to Opt Out; Generally Applicable for 2011 Proxy Season, with Three-Year Delay for Smaller Reporting Companies https://www.sullcrom.com/SEC-Adopts-Mandatory-Proxy-Access-08-25-2010 Wed, 25 Aug 2010 04:00:00 GMT https://www.sullcrom.com/SEC-Adopts-Mandatory-Proxy-Access-08-25-2010 <b>Yucaipa American Alliance Fund II, L.P. v. Riggio et al.:</b> Delaware Chancery Court Finds Barnes & Noble, Inc.’s Rights Plan Was a Good Faith, Reasonable Response to a Threat Posed to the Company and Its Stockholders https://www.sullcrom.com/Yucaipa-American-Alliance-Fund-08-24-2010 Tue, 24 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Yucaipa-American-Alliance-Fund-08-24-2010 Article on Unsolicited Bids by Frank Aquila and Samantha Lipton Featured in <em>Bowne Review</em> https://www.sullcrom.com/Publication-Aquila-Lipton-Article-On-Unsolicited-Bids-Bowne-Review Mon, 23 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Lipton-Article-On-Unsolicited-Bids-Bowne-Review <b>Commercial Mortgage Modifications:</b> IRS Issues Guidance Permitting Certain Liens Securing Loans Held in Real Estate Mortgage Investment Conduits to Be Released https://www.sullcrom.com/Commercial-Mortgage-Modifications-08-18-2010 Wed, 18 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Commercial-Mortgage-Modifications-08-18-2010 <b>CFTC/SEC Joint Release And Public Roundtable:</b> Request for Public Comment on Principal Definitions Under Title VII of the Dodd-Frank Act https://www.sullcrom.com/CFTC-SEC-Joint-Release-And-Public-Roundtable-08-16-2010 Mon, 16 Aug 2010 04:00:00 GMT https://www.sullcrom.com/CFTC-SEC-Joint-Release-And-Public-Roundtable-08-16-2010 <b>Changes to New York Power of Attorney Law: </b>New York Amends Power of Attorney Law Retroactively https://www.sullcrom.com/Changes-to-New-York-Power-of-Attorney-Law-New-York-Amends-Power-of-Attorney-Law-Retroactively-08-15-2010 Sun, 15 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Changes-to-New-York-Power-of-Attorney-Law-New-York-Amends-Power-of-Attorney-Law-Retroactively-08-15-2010 <b>Criminal Defense and Investigations: </b> SEC Enforcement Division Granted Permanent Authority to Issue Formal Orders of Investigation https://www.sullcrom.com/Criminal-Defense-and-Investigations-SEC-Enforcement-Division-Granted-Permanent-Authority-to-Issue-Formal-Orders-of-Investigation-08-13-2010 Fri, 13 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Criminal-Defense-and-Investigations-SEC-Enforcement-Division-Granted-Permanent-Authority-to-Issue-Formal-Orders-of-Investigation-08-13-2010 <b>Mutual Fund Distribution: </b>SEC Proposes a New Regulatory Framework for Mutual Fund Distribution Fees, Including the Repeal of Rule 12b-1 and the Adoption of New Rules Limiting Ongoing Fund Sales Charges, Improving Disclosure and Encouraging Retail Price Competition https://www.sullcrom.com/Mutual-Fund-Distribution-SEC-Proposes-a-New-Regulatory-Framework-for-Mutual-Fund-Distribution-Fees-Including-the-Repeal-of-Rule-12b-1-and-the-Adoption-of-New-Rules-Limiting-Ongoing-Fund-Sales-Charges-Improving-Disclosure-and-Encouraging-Retail-Price-Com Fri, 13 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Mutual-Fund-Distribution-SEC-Proposes-a-New-Regulatory-Framework-for-Mutual-Fund-Distribution-Fees-Including-the-Repeal-of-Rule-12b-1-and-the-Adoption-of-New-Rules-Limiting-Ongoing-Fund-Sales-Charges-Improving-Disclosure-and-Encouraging-Retail-Price-Com <b>Foreign Tax Provisions in Education Jobs and Medicaid Assistance Act: </b>Congress Enacts Foreign Tax Revenue Raisers, Including New Limits on Foreign Tax Credits https://www.sullcrom.com/Foreign-Tax-Provisions-in-Education-Jobs-and-Medicaid-Assistance-Act-Congress-Enacts-Foreign-Tax-Revenue-Raisers-Including-New-Limits-on-Foreign-Tax-Credits-08-11-2010 Wed, 11 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Foreign-Tax-Provisions-in-Education-Jobs-and-Medicaid-Assistance-Act-Congress-Enacts-Foreign-Tax-Revenue-Raisers-Including-New-Limits-on-Foreign-Tax-Credits-08-11-2010 <b>New York State and City Tax Law Changes: </b>2010-2011 New York State Budget Is Enacted Four Months Late – Imposes Tax Increases on Individuals and Corporations https://www.sullcrom.com/New-York-State-and-City-Tax-Law-Changes-2010-2011-New-York-State-Budget-Is-Enacted-Four-Months-Late--Imposes-Tax-Increases-on-Individuals-and-Corporations-08-11-2010 Wed, 11 Aug 2010 04:00:00 GMT https://www.sullcrom.com/New-York-State-and-City-Tax-Law-Changes-2010-2011-New-York-State-Budget-Is-Enacted-Four-Months-Late--Imposes-Tax-Increases-on-Individuals-and-Corporations-08-11-2010 <b>Dodd-Frank Act Whistleblower Provisions:</b> Dodd-Frank Act Contains Several New and Expanded Whistleblower Provisions, Including Mandatory Rewards https://www.sullcrom.com/Dodd-Frank-Act-Whistleblower-Provisions-08-05-2010 Thu, 05 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Dodd-Frank-Act-Whistleblower-Provisions-08-05-2010 <b>IRS Acquiesces in <i>Xilinx</i> Decision but only for Pre-2003 Cases:</b> IRS Acquiesces in the Result (but Not the Reasoning) of Ninth Circuit Holding that Employee Stock Option Expenses Need Not Be Shared Among Related Parties Under Pre-2003 US Transfer Pricing Rules https://www.sullcrom.com/IRS-Acquiesces-in-Xilinx-Decision-but-only-for-Pre-2003-Cases Mon, 02 Aug 2010 04:00:00 GMT https://www.sullcrom.com/IRS-Acquiesces-in-Xilinx-Decision-but-only-for-Pre-2003-Cases <b>UK Controlled Foreign Company Rules and Taxation of Non-UK Branches:</b> UK Government Announces Further Consultation on Changes to the Controlled Foreign Company Rules and the Taxation of Non-UK Branches of UK Companies https://www.sullcrom.com/UK-Controlled-Foreign-Company-Rules-and-Taxation-of-Non-UK-Branches-08-02-2010 Mon, 02 Aug 2010 04:00:00 GMT https://www.sullcrom.com/UK-Controlled-Foreign-Company-Rules-and-Taxation-of-Non-UK-Branches-08-02-2010 Don Korb and Aditi Banerjee Compare U.S. and U.K. Anti-Avoidance Case Law in <i>Tax Journal</i> https://www.sullcrom.com/Publication-Korb-Banerjee-Compare-US-UK-Anti-Avoidance-Case-Law-Tax-Journal Mon, 02 Aug 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Korb-Banerjee-Compare-US-UK-Anti-Avoidance-Case-Law-Tax-Journal Frank Aquila and Sarah Payne Co-Author Corporate Governance Update for <em>Bloomberg Law Reports &ndash; Corporate Law</em> https://www.sullcrom.com/Publication-Aquila-Payne-Co-Author-Corporate-Governance-Update-for-Bloomberg-Law-Reports-Corporate-Law Sat, 31 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Payne-Co-Author-Corporate-Governance-Update-for-Bloomberg-Law-Reports-Corporate-Law <b>New Fee Disclosure Rules for Service Providers to Pension Plans:</b> New Regulations Issued by the Department of Labor Impose Detailed Fee Disclosure Rules on Service Providers to Pension Plans https://www.sullcrom.com/New-Fee-Disclosure-Rules-for-Service-Providers-to-Pension-Plans-07-30-2010 Fri, 30 Jul 2010 04:00:00 GMT https://www.sullcrom.com/New-Fee-Disclosure-Rules-for-Service-Providers-to-Pension-Plans-07-30-2010 <b>Bank Capital and Liquidity Requirements:</b> Basel Committee Oversight Body Announces Amendments to December 2009 “Basel III” Proposals to Strengthen Bank Capital and Liquidity Regulation https://www.sullcrom.com/Bank-Capital-and-Liquidity-Requirements-07-28-2010 Wed, 28 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Bank-Capital-and-Liquidity-Requirements-07-28-2010 <b>Basel III Capital Proposals:</b> Basel Committee Issues Countercyclical Capital Buffer Proposal https://www.sullcrom.com/Basel-III-Capital-Proposals-07-28-2010 Wed, 28 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Basel-III-Capital-Proposals-07-28-2010 <b>Implications of Financial Services Reform for the Commercial Real Estate Professional:</b> Dodd-Frank Bill Imposes Substantial New Requirements and Restrictions and Significantly Reforms Regulation of the Securities Industry https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-the-Commercial-Real-Estate-Professional-07-28-2010 Wed, 28 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-the-Commercial-Real-Estate-Professional-07-28-2010 <b>Commercial Credit Agreements:</b> Could the Provisions Regarding Increased Costs and Capital Adequacy Be Triggered by Dodd-Frank? https://www.sullcrom.com/Commercial-Credit-Agreements-07-27-2010 Tue, 27 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Commercial-Credit-Agreements-07-27-2010 “Double Dip? New Normal? No Fun Either Way” (<i>Businessweek.com</i>) https://www.sullcrom.com/Publication-Aquila-Double-Dip-New-Normal-No-Fun-Either-Way-Businessweek Tue, 27 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Double-Dip-New-Normal-No-Fun-Either-Way-Businessweek “Where Reason Still Rules Regarding Rights Plans” (<i>Law360</i>) https://www.sullcrom.com/Publication-Aquila-Sampas-Where-Reason-Still-Rules-Regarding-Rights-Plans Tue, 27 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sampas-Where-Reason-Still-Rules-Regarding-Rights-Plans <b>Groupes de sociétés:</b> Responsabilité de la société-mère en cas de pollution causée par une société liée et transparence en matière environnementale https://www.sullcrom.com/Groupes-de-societes-07-26-2010 Mon, 26 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Groupes-de-societes-07-26-2010 &quot;Initial implementation in French law of the directive regarding the rights of shareholders of listed companies&quot; (<em>La Semaine Juridique, &eacute;dition entreprise</em>) https://www.sullcrom.com/Publication-Omaggio-Initial-Implementation-French-Law-of-Directive-Regarding-Rights-Shareholders-Listed-Companies Thu, 22 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Omaggio-Initial-Implementation-French-Law-of-Directive-Regarding-Rights-Shareholders-Listed-Companies <b>Proxy System Modernization:</b> SEC Issues Concept Release Seeking Comment on Perceived Deficiencies in the U.S. Proxy System and Potential Regulatory Responses https://www.sullcrom.com/Proxy-System-Modernization-07-22-2010 Thu, 22 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Proxy-System-Modernization-07-22-2010 <b>Implications of Financial Services Reform for Hedge Funds and Private Equity Funds:</b> Congress Has Adopted Sweeping Financial Reform that Will Impose New Regulations and Requirements on Hedge Funds and Private Equity Funds https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-Hedge-Funds-and-Private-Equity-Funds-07-19-2010 Mon, 19 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-Hedge-Funds-and-Private-Equity-Funds-07-19-2010 <b>U.S. Financial Regulatory Reform Bill Significantly Affects Non-U.S. Financial Institutions:</b> Non-U.S. Companies with Banking Operations in the United States Are Subject to Extensive New Regulations https://www.sullcrom.com/US-Financial-Regulatory-Reform-Bill-Significantly-Affects-Non-US-Financial-Institutions-07-19-2010 Mon, 19 Jul 2010 04:00:00 GMT https://www.sullcrom.com/US-Financial-Regulatory-Reform-Bill-Significantly-Affects-Non-US-Financial-Institutions-07-19-2010 <b>UK Bank Levy:</b> UK Announces Consultation on the Detail of its New Tax on Banks https://www.sullcrom.com/UK-Bank-Levy-07-19-2010 Mon, 19 Jul 2010 04:00:00 GMT https://www.sullcrom.com/UK-Bank-Levy-07-19-2010 <b>Important Clarification of U.S. Financial Regulatory Reform:</b> Exceptions to Derivatives Push-Out Provision Intended to Apply to Non-U.S. Banking Organizations https://www.sullcrom.com/Important-Clarification-of-US-Financial-Regulatory-Reform-07-16-2010 Fri, 16 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Important-Clarification-of-US-Financial-Regulatory-Reform-07-16-2010 <b>Implications of Financial Services Reform for Natural Resource Companies</b> https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-Natural-Resource-Companies-07-15-2010 Thu, 15 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Implications-of-Financial-Services-Reform-for-Natural-Resource-Companies-07-15-2010 <b>CFTC's Expanded Authority Over OTC Derivatives:</b> Congress Poised to Grant CFTC Vastly Expanded Authority to Oversee the Over-the-Counter Derivatives Market https://www.sullcrom.com/CFTC-Expanded-Authority-Over-OTC-Derivatives Mon, 12 Jul 2010 04:00:00 GMT https://www.sullcrom.com/CFTC-Expanded-Authority-Over-OTC-Derivatives <b>Employment Discrimination Litigation:</b> New York’s Highest Court Limits Extraterritorial Application of State and New York City Anti-Discrimination Laws https://www.sullcrom.com/Employment-Discrimination-Litigation-New-York Mon, 12 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Employment-Discrimination-Litigation-New-York Angelica Sinopole Co-edits <i>Building the Civilization of Arbitration</i> https://www.sullcrom.com/Publication-Sinopole-Co-Edits-Building-the-Civilization-of-Arbitration Mon, 12 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Sinopole-Co-Edits-Building-the-Civilization-of-Arbitration <b>House of Representatives Approves Corporate Governance and Securities Reform:</b> Includes Say on Pay, Votes on Golden Parachutes, Disclosure of Institutional Investor Voting, Clawbacks, Compensation Committee and Adviser Independence, and Limiting Broker Non-Votes https://www.sullcrom.com/House-of-Representatives-Approves-Corporate-Governance-and-Securities-Reform Tue, 06 Jul 2010 04:00:00 GMT https://www.sullcrom.com/House-of-Representatives-Approves-Corporate-Governance-and-Securities-Reform <strong>House of Representatives Approves Historic Revision of Financial Services Regulation: </strong> Dodd-Frank Bill Imposes Substantial New Requirements and Restrictions, Addresses Systemic Risk and &ldquo;Too Big to Fail&rdquo; Issues and Significantly Reforms Regulation of the Securities Industry; Expected to Become Law by End of July https://www.sullcrom.com/House-of-Representatives-Approves-Historic-Revision-of-Financial-Services-Regulation-07-02-2010 Fri, 02 Jul 2010 04:00:00 GMT https://www.sullcrom.com/House-of-Representatives-Approves-Historic-Revision-of-Financial-Services-Regulation-07-02-2010 <b>Fixed Price Offerings:</b> SEC Publishes FINRA Rule Proposal on Fixed Price Offerings https://www.sullcrom.com/Fixed-Price-Offerings-SEC-Publishes-FINRA-Rule-Proposal-on-Fixed-Price-Offerings-07-01-2010 Thu, 01 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Fixed-Price-Offerings-SEC-Publishes-FINRA-Rule-Proposal-on-Fixed-Price-Offerings-07-01-2010 Frank Aquila and United Rentals&rsquo; Jenne Britell Author Article Regarding the Possible Consequences of Recent Corporate Governance Reform Proposals https://www.sullcrom.com/Publication-Aquila-Britell-Author-Article-Regarding-Possible-Consequences-of-Recent-Corporate-Governance-Reform-Proposals Thu, 01 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Britell-Author-Article-Regarding-Possible-Consequences-of-Recent-Corporate-Governance-Reform-Proposals Tracy Richelle High Authors Article for PLI&#39;s Corporate Law and Practice Handbook Series https://www.sullcrom.com/Publication-High-Smith-When-SEC-Alleges-Corporate-Accounting-Fraud-First-Steps-When-Conducting-an-Investigation Thu, 01 Jul 2010 04:00:00 GMT https://www.sullcrom.com/Publication-High-Smith-When-SEC-Alleges-Corporate-Accounting-Fraud-First-Steps-When-Conducting-an-Investigation <b>Constitutionality of the Public Company Accounting Oversight Board:</b> U.S. Supreme Court Concludes That Only the Tenure Provisions of the Sarbanes-Oxley Act Governing the Removal of PCAOB Members Are Unconstitutional https://www.sullcrom.com/Constitutionality-of-the-Public-Company-Accounting-Oversight-Board-US-Supreme-Court-Concludes-That-Only-the-Tenure-Provisions-of-the-Sarbanes-Oxley-Act-Governing-the-Removal-of-PCAOB-Members-Are-Unconstitutional-06-30-2010 Wed, 30 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Constitutionality-of-the-Public-Company-Accounting-Oversight-Board-US-Supreme-Court-Concludes-That-Only-the-Tenure-Provisions-of-the-Sarbanes-Oxley-Act-Governing-the-Removal-of-PCAOB-Members-Are-Unconstitutional-06-30-2010 <b>Patent Law:</b> Supreme Court Takes Flexible Approach to Business Method Patents https://www.sullcrom.com/Patent-Law-Supreme-Court-Takes-Flexible-Approach-to-Business-Method-Patents-06-30-2010 Wed, 30 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Patent-Law-Supreme-Court-Takes-Flexible-Approach-to-Business-Method-Patents-06-30-2010 <b>Proposed Financial Services Legislation Implements Volcker Rule:</b> Volcker Rule Bans Proprietary Trading and Sponsorship of, and Investment in, Hedge and Private Equity Funds by Banking Entities https://www.sullcrom.com/Proposed-Financial-Services-Legislation-Implements-Volcker-Rule-Volcker-Rule-Bans-Proprietary-Trading-and-Sponsorship-of-and-Investment-in-Hedge-and-Private-Equity-Funds-by-B