Publications https://www.sullcrom.com/rss/memos/ Tue, 23 May 2017 18:54:14 GMT Tax Reform News Today &ndash; May 23, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-23-2017 Wed, 24 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-23-2017 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 &ldquo;Hatch-ing&rdquo; a New Plan for Tax Reform https://www.sullcrom.com/blogs-hatch-ing-a-new-plan-for-tax-reform Senate Finance Committee Chairman Orrin Hatch has been expected to propose integrating the corporate and individual tax systems. Under his proposal, corporations would receive a deduction for any dividends distributed to shareholders, eliminating the two levels of tax on corporate income. Tue, 23 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-hatch-ing-a-new-plan-for-tax-reform Tax Reform News Today &ndash; May 22, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-22-2017 Mon, 22 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-22-2017 <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 Tax Reform News Today &ndash; May 19, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-19-2017 Sat, 20 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-19-2017 Tax Reform News Today &ndash; May 18, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-18-2017 Fri, 19 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-18-2017 Tax Reform News Today &ndash; May 17, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-17-2017 Thu, 18 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-17-2017 <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 Tax Reform News Today &ndash; May 16, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-16-2017 Wed, 17 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-16-2017 Reviewing Obama&rsquo;s &ldquo;Midnight&rdquo; Regulations&mdash;Another Inversion Wave? https://www.sullcrom.com/blogs-reviewing-obamas-midnight-regulations-another-inversion-wave A recent executive order from the Trump Administration authorized the Treasury Department to review all significant tax regulations issued on or after January 1, 2016.&nbsp; The executive order instructed the Secretary of the Treasury to find any regulations that go against certain stated tax goals of the Administration such as fairness and simplicity, and to recommend actions to mitigate such burdens.&nbsp; Many believe that the anti-inversion regulations promulgated under Section 7874 and the anti-earnings stripping rules under Section 385 are potential targets under this order. Tue, 16 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-reviewing-obamas-midnight-regulations-another-inversion-wave 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 Tax Reform News Today &ndash; May 15, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-15-2017 Mon, 15 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-15-2017 Tax Reform News Today &ndash; May 12, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-12-2017 Sat, 13 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-12-2017 <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 Tax Reform News Today &ndash; May 11, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today--may-11-2017 Fri, 12 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today--may-11-2017 <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 Tax Reform News Today &ndash; May 10, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-10-2017 Thu, 11 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-10-2017 <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 Tax Reform News Today &ndash; May 9, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-9-2017 Wed, 10 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-9-2017 Rethinking Repatriation https://www.sullcrom.com/blogs-tax-reform-today-rethinking-repatriation Under current law, earnings of foreign corporate subsidiaries of U.S. corporations are generally subject to U.S. taxation when the profits are actually or deemed to be &ldquo;repatriated&rdquo; to the United States (for example, the subsidiary pays a dividend to the U.S. parent).&nbsp; This has caused U.S. companies to keep an estimated $2.6 trillion of foreign earnings abroad, a problem which lawmakers have tried to solve in the past, for example, by instituting so-called &ldquo;repatriation tax holidays.&rdquo;&nbsp; To change our current system of international taxation&mdash;as congressional Republicans and the Trump Administration have both called for&mdash;any tax reform package will likely address foreign earnings abroad. Wed, 10 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-today-rethinking-repatriation <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 Tax Reform News Today &ndash; May 8, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-8-2017 Mon, 08 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-8-2017 Don Korb and Andy Solomon on the State of U.S. Tax Reform https://www.sullcrom.com/blogs-don-korb-and-andy-solomon-on-the-state-of-us-tax-reform <em>In an <strong><a href="https://www.taxjournal.com/articles/us-tax-reform-effort-trouble-04052017" target="_blank">article</a></strong> written earlier this week and published in the Tax Journal, Don Korb and Andy Solomon analyze the current state of tax reform efforts and the alternatives moving forward.</em> Sun, 07 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-don-korb-and-andy-solomon-on-the-state-of-us-tax-reform Tax Reform News Today &ndash; May 5, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-5-2017 Sat, 06 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-5-2017 New York City&rsquo;s Mayor Signs Into Law Bill Banning Inquiry Into Salary History in Hiring https://www.sullcrom.com/blogs-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/blogs-new-york-citys-mayor-signs-into-law-bill-banning-inquiry-into-salary-history-in-hiring <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 Tax Reform News Today &ndash; May 4, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-4-2017 Fri, 05 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-4-2017 <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 Tax Reform News Today &ndash; May 3, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-3-2017 Thu, 04 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-3-2017 Tax Reform News Today &ndash; May 2, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-2-2017 Wed, 03 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-2-2017 <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 Estate and Gift Taxes https://www.sullcrom.com/blogs-estate-and-gift-taxes Proposals for tax reform include repeal of the estate tax, which introduces new questions for how assets will be transferred, either <em>inter vivos </em>or at death. Tue, 02 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-estate-and-gift-taxes Tax Reform News Today &ndash; May 1, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-may-1-2017 Mon, 01 May 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-may-1-2017 Tax Reform News Today &ndash; April 28, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-28-2017 Sun, 30 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-28-2017 Trump Tax Plan Announced https://www.sullcrom.com/blogs-trump-tax-plan-announced Sat, 29 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-trump-tax-plan-announced Tax Reform News Today &ndash; April 27, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-27-2017 Sat, 29 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-27-2017 Tax Reform News Today &ndash; April 26, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-26-2017 Fri, 28 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-26-2017 Senate Confirms Alexander Acosta as Secretary of Labor https://www.sullcrom.com/blogs-senate-confirms-alexander-acosta-as-secretary-of-labor On April 27, 2017, the Senate confirmed R. Alexander Acosta to serve as the U.S. Secretary of Labor under President Donald Trump.&nbsp; Fri, 28 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-senate-confirms-alexander-acosta-as-secretary-of-labor JCT puts up hurdle to tax cut without revenue offset https://www.sullcrom.com/jct-puts-up-hurdle-to-tax-cut-without-revenue-offset Thu, 27 Apr 2017 04:00:00 GMT https://www.sullcrom.com/jct-puts-up-hurdle-to-tax-cut-without-revenue-offset Tax Reform News Today &ndash; April 25, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-25-2017 Wed, 26 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-25-2017 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 Tax Reform News Today &ndash; April 24, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-24-2017 Tue, 25 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-24-2017 Passthrough Taxation https://www.sullcrom.com/blogs-pass-through-taxation Proposals for tax reform raise a number of significant questions for the future and operation of passthrough entities such as limited partnerships, LLCs treated as partnerships, and S Corporations. Mon, 24 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-pass-through-taxation Tax Reform News Today &ndash; April 21, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-21-2017 Sun, 23 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-21-2017 Cutting Corporate Tax Rates https://www.sullcrom.com/blogs-corporate-tax-rates A significant drop in the headline rate for corporations has been proposed, but the tax corporations ultimately pay will depend on the corporate tax base. Sat, 22 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-corporate-tax-rates Transition Rules https://www.sullcrom.com/blogs-transition-rules A move from the current income tax regime to the proposed destination based cash-flow tax (DBCFT) could create significant dislocation and economic disruption. Fri, 21 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-transition-rules New York City Council Passes Bill Banning Inquiry Into Salary History in Hiring https://www.sullcrom.com/blogs-new-york-city-council-passes-bill-banning-inquiry-into-salary-history-in-hiring 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 Fri, 21 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-new-york-city-council-passes-bill-banning-inquiry-into-salary-history-in-hiring <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 Tax Reform News Today &ndash; April 20, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-20-2017 Fri, 21 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-20-2017 <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 Don Korb and Andy Solomon on the Direction of U.S. Tax Policy https://www.sullcrom.com/blogs-don-korb-and-andrew-solomon-on-the-direction-of-us-tax-policy In an <strong><a href="https://www.taxjournal.com/articles/what-donald-trump-s-election-means-us-tax-policy-17112016" target="_blank">article published by <em>Tax Journal</em> in November 2016</a></strong>, Don Korb and Andy Solomon present the framework for U.S. tax reform following the 2016 election cycle. Thu, 20 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-don-korb-and-andrew-solomon-on-the-direction-of-us-tax-policy Tax Reform News Today &ndash; April 19, 2017 https://www.sullcrom.com/blogs-tax-reform-news-today-april-19-2017 Wed, 19 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-tax-reform-news-today-april-19-2017 <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 Circuit Split Has Developed Over Whether Sexual Orientation Is a Protected Characteristic Under Title VII https://www.sullcrom.com/blogs-circuit-split-has-developed-over-whether-sexual-orientation-is-a-protected-characteristic-under-title-vii On April 4, Seventh Circuit Held in <em>Hively</em> v. <em>Ivy Tech Community College of Indiana </em>That Sexual Orientation Discrimination Is Prohibited Under Title VII; On March 27, in <em>Christiansen</em> v. <em>Omnicom Group, Inc.</em>, Second Circuit Affirmed Contrary View, in Line With All Other Circuits to Consider the Question Wed, 19 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-circuit-split-has-developed-over-whether-sexual-orientation-is-a-protected-characteristic-under-title-vii The Fuss about Border Adjustments https://www.sullcrom.com/blogs-border-adjustments One of the central features of the GOP&rsquo;s Blueprint is a &ldquo;border adjustable&rdquo; tax that has raised questions from taxpayers, tax practitioners, academics and foreign sovereigns. Tue, 18 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-border-adjustments Cash Flow Tax https://www.sullcrom.com/blogs-cash-flow-tax The GOP&rsquo;s Blueprint proposes a fundamental change to the taxation of business income, where the tax base would be determined by the cash flow of a business, and not necessarily by its profits. Mon, 17 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-cash-flow-tax Territoriality and Relieving Taxes on Income Earned Abroad https://www.sullcrom.com/blogs-territoriality The United States currently taxes its citizens, residents, and corporations on all income, no matter where earned. If Congress were to adopt a territorial system, U.S. taxpayers would only pay tax on income produced at home. Sun, 16 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-territoriality No Time Like the Present for Capital Expenditures https://www.sullcrom.com/blogs-capital-expenditures Immediate expensing of the cost for capital expenditures potentially simplifies the operation of a business, however, transition rules will impact the effect of this proposal. Fri, 14 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-capital-expenditures The End of an Era for Interest Deductibility https://www.sullcrom.com/blogs-interest-deductibility Without deductibility of interest, as has been proposed, businesses will be forced to re-evaluate the structure of their capital and operations. There may be planning opportunities in advance of tax reform, however these opportunities will largely depend on the effect of transition rules. Thu, 13 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-interest-deductibility 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 David Hariton on Border Adjustments https://www.sullcrom.com/blogs-david-hariton-on-border-adjustments In a recent article in <em>Tax Notes</em> (available <strong><a href="http://www.sullcrom.com/files/upload/Tax-Notes-2-20-2017.pdf" target="_blank">here</a></strong>),&nbsp;Sullivan &amp; Cromwell Tax Partner David Hariton argues that a border adjustment regime would create the need for as much complexity as the proposal would eliminate. Wed, 12 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-david-hariton-on-border-adjustments Will Border Adjustments Cause Exchange Rates to Adjust? Expert Says No. https://www.sullcrom.com/blogs-will-border-adjustments-cause-exchange-rates-to-adjust-expert-says-no As discussed in our post on Border Adjustments (available <strong><a href="http://sullcrom.com/blogs-border-adjustments" target="_blank">here</a></strong>), some have argued that border adjustments would not actually hurt net importers and benefit net exporters, because of offsetting currency adjustments. In a recent article (available <strong><a href="http://www.bostonglobe.com/opinion/2017/03/20/trump-damaging-border-tax/uz9OsK5BJet06pYlOfndsL/story.html" target="_blank">here</a></strong>), Kenneth Rogoff, a former chief economist of the IMF and a professor of economics and public policy at Harvard University, argued that currencies might not adjust as fully or as quickly as many predict they will. Tue, 11 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-will-border-adjustments-cause-exchange-rates-to-adjust-expert-says-no David Hariton on Application of DBCFT to Financial Transactions https://www.sullcrom.com/blogs-david-hariton-on-application-of-dbcft-to-financial-transactions In a recent publication in <em>Tax Notes</em> (available <strong><a href="https://www.sullcrom.com/files/upload/Tax-Notes-Today-Hariton-01-09-2017.pdf" target="_blank">here</a></strong>), Sullivan &amp; Cromwell Tax Partner David Hariton explains that there are three possible ways that the DBCFT could tax financial transactions. Mon, 10 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-david-hariton-on-application-of-dbcft-to-financial-transactions <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 Supreme Court&nbsp; Limits Appellate Review of District-Court Decisions on Enforceability of EEOC Administrative Subpoenas to Deferential, Abuse-of-Discretion Standard https://www.sullcrom.com/blogs-supreme-court-limits-appellate-review-of-district-court-decisions Supreme Court&rsquo;s Decision in <em>McLane</em> v. <em>EEOC</em> Brings Standard of Review of EEOC Subpoenas in the Ninth Circuit in Line with All Other Circuits to Consider the Question. Mon, 03 Apr 2017 04:00:00 GMT https://www.sullcrom.com/blogs-supreme-court-limits-appellate-review-of-district-court-decisions 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 D.C. Circuit Leaves Undisturbed, For Now, NLRB&rsquo;s <em>Banner Health</em> Position Concerning Confidentiality of Workplace Investigations https://www.sullcrom.com/blogs-dc-circuit-leaves-undisturbed-for-now-nlrbs-banner-health-position-concerning-confidentiality-of-workplace-investigations The NLRB, in its controversial decision in <em>Banner Health Systems</em>, 362 NLRB No. 137 (June 26, 2015), disapproved of employers&rsquo; practice of directing employees to keep information related to internal investigations confidential. Thu, 30 Mar 2017 04:00:00 GMT https://www.sullcrom.com/blogs-dc-circuit-leaves-undisturbed-for-now-nlrbs-banner-health-position-concerning-confidentiality-of-workplace-investigations 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>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>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>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 <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 <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 Employment Law 2016 Year in Review https://www.sullcrom.com/blogs-employment-law-2016-year-in-review This memorandum highlights what we believe were the most significant legal developments and trends from 2016 affecting employers and the employment relationship. In 2016, the Securities and Exchange Commission (&ldquo;SEC&rdquo;) and the National Labor Relations Board (&ldquo;NLRB&rdquo;) continued their focus on workplace policies and whether those policies, in their view, inhibit whistleblower protections. The question of whether employers may require employees to agree to class action arbitration waivers also came to a head, with the Supreme Court accepting for argument in its 2017 Term three petitions on the question. We expect continued focus on these areas in 2017, as well as increased lawmaking at state and local levels in light of the Trump Administration&rsquo;s stated priorities and proposed budget cuts at the federal level. Wed, 22 Mar 2017 04:00:00 GMT https://www.sullcrom.com/blogs-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, 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 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 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 Executive Order Requires Fundamental Reassessment of Existing Rules; Labor Department to Reexamine its &ldquo;Fiduciary Rule&rdquo; https://www.sullcrom.com/blogs-executive-order-requires-fundamental-reassessment-of-existing-rules-labor-department-to-reexamine-its-fiduciary-rule Yesterday, President Trump issued an executive order (the &ldquo;Executive Order&rdquo;) setting forth seven &ldquo;Core Principles&rdquo; to serve as the basis for the Administration&rsquo;s financial services regulatory policy. The Executive Order directs the Secretary of the Treasury to consult with the heads of other financial regulatory agencies to evaluate how existing laws, regulations and other aspects of the current financial regulatory framework promote or inhibit the Core Principles and what actions have been, and are being, taken to promote and support the Core Principles. Sat, 04 Feb 2017 05:00:00 GMT https://www.sullcrom.com/blogs-executive-order-requires-fundamental-reassessment-of-existing-rules-labor-department-to-reexamine-its-fiduciary-rule <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 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 <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 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 <strong>OFAC updates Sudanese Sanctions Regulations</strong> https://www.sullcrom.com/blogs-ofac-updates-sudanese-sanctions-regulations Fri, 13 Jan 2017 05:00:00 GMT https://www.sullcrom.com/blogs-ofac-updates-sudanese-sanctions-regulations <strong>OFAC announces settlement with TD Bank</strong> https://www.sullcrom.com/blogs-ofac-announces-settlement-with-td-bank Fri, 13 Jan 2017 05:00:00 GMT https://www.sullcrom.com/blogs-ofac-announces-settlement-with-td-bank <strong>OFAC issues compliance services guidance</strong> https://www.sullcrom.com/blog-ofac-issues-compliance-services-guidance Fri, 13 Jan 2017 05:00:00 GMT https://www.sullcrom.com/blog-ofac-issues-compliance-services-guidance <strong>OFAC releases two settlement agreements</strong> https://www.sullcrom.com/blog-ofac-releases-two-settlement-agreements Fri, 13 Jan 2017 05:00:00 GMT https://www.sullcrom.com/blog-ofac-releases-two-settlement-agreements 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 New York State Regulations Increase Salary Required for Employees Exempt from Overtime https://www.sullcrom.com/blogs-new-york-state-regulations-increase-salary-required-for-employees-exempt-from-overtime On December 28, 2016, the New York State Department of Labor issued notices of adoption of new rules, effective December 31, 2016, substantially increasing the minimum required weekly salary thresholds for qualification for the executive and administrative overtime exemptions.&nbsp; The rules are significant for New York employers because rules issued by the federal Department of Labor similarly increasing the salary thresholds nationwide have been enjoined by a federal court and are of uncertain prospects, in light of the incoming new Presidential administration. Thu, 05 Jan 2017 05:00:00 GMT https://www.sullcrom.com/blogs-new-york-state-regulations-increase-salary-required-for-employees-exempt-from-overtime <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 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 <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 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>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 <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 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 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 <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 <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 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 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/blogs-jordan-high-co-author-bloomberg-bnas-securities-regulation-and-law-report-article-on-dodd-frank-anti-retaliation-provisions On December 13, Bloomberg BNA&rsquo;s <em>Securities Regulation and Law Report</em> published an article exploring Dodd-Frank anti-retaliation provisions, co-authored by Julia Jordan and Tracy Richelle High. Tue, 13 Dec 2016 05:00:00 GMT https://www.sullcrom.com/blogs-jordan-high-co-author-bloomberg-bnas-securities-regulation-and-law-report-article-on-dodd-frank-anti-retaliation-provisions <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 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>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 <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 Federal Judge Issues Last-Minute Preliminary Injunction Blocking U.S. Department of Labor&rsquo;s New Overtime Regulations https://www.sullcrom.com/blogs-federal-judge-issues-last-minute-preliminary-injunction-blocking-us-department-of-labors-new-overtime-regulations On November 22, in <em>Nevada </em>v. <em>U.S. Department of Labor</em>, the United States District Court for the Eastern District of Texas issued a nationwide preliminary injunction preventing the Department of Labor from enforcing its new overtime rules, which were scheduled to go into effect on December 1. Sat, 26 Nov 2016 05:00:00 GMT https://www.sullcrom.com/blogs-federal-judge-issues-last-minute-preliminary-injunction-blocking-us-department-of-labors-new-overtime-regulations <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>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>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 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 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 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 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>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 <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 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>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 <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>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>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>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>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 <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 <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 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 <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 <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>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>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>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 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 <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 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>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>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>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>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><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 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>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 <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><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>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 <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 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>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>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>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>&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>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>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>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 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>&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 <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 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 <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 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 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/blogs-tracy-richelle-high-and-christina-andersen-co-author-article-titled-statutory-restrictions-on-employers-hiring-policies-in-new-york-city On June 20, Ms. High presented the paper &ldquo;Statutory Restrictions on Employers&rsquo; Hiring Policies in New York City&rdquo; at PLI&rsquo;s Employment Discrimination Law &amp; Litigation 2016. Mon, 20 Jun 2016 04:00:00 GMT https://www.sullcrom.com/blogs-tracy-richelle-high-and-christina-andersen-co-author-article-titled-statutory-restrictions-on-employers-hiring-policies-in-new-york-city OFCCP Revises Sex Discrimination Guidelines for the First Time Since 1970 https://www.sullcrom.com/blogs-ofccp-revises-sex-discrimination-guidelines-for-the-first-time-since-1970 <font size="2">On June 14, 2016, the Department of Labor&rsquo;s Office of Federal Contract Compliance Programs (OFCCP), which enforces anti-discrimination laws covering federal government contractors and subcontractors, issued a final rule (Rule) that significantly updates the agency&rsquo;s existing guidelines on sex discrimination.</font> Fri, 17 Jun 2016 04:00:00 GMT https://www.sullcrom.com/blogs-ofccp-revises-sex-discrimination-guidelines-for-the-first-time-since-1970 <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><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>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>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>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><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>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><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>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>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>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>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><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 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>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 <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 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 <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 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>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><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>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>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>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>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>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>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>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>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>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>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>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>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>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>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><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>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>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 <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 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 OFAC Issues Cyber-Related Sanctions Regulations https://www.sullcrom.com/ofac-issues-cyber-related-sanctions-regulations Wed, 06 Jan 2016 05:00:00 GMT https://www.sullcrom.com/ofac-issues-cyber-related-sanctions-regulations <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>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 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>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>FINRA Fines Cantor Fitzgerald &amp; Co. $6 Million for Selling Unregistered Microcap Shares, Related AML and Supervisory Violations</strong> https://www.sullcrom.com/blogs-finra-fines-cantor-fitzgerald-and-co-s6-million-for-selling-unregistered-microcap-shares-related-aml-and-supervisory-violations Tue, 22 Dec 2015 05:00:00 GMT https://www.sullcrom.com/blogs-finra-fines-cantor-fitzgerald-and-co-s6-million-for-selling-unregistered-microcap-shares-related-aml-and-supervisory-violations <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>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>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><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><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>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>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><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 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>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 New York Department of Financial Services Issues Proposed Transaction Monitoring and Filtering Program Requirements and Annual Senior Compliance Officer Certification https://www.sullcrom.com/blogs-nydfs-issues-proposed-transaction-monitoring-and-filtering-program-requirements-and-annual-senior-compliance-officer-certification Wed, 02 Dec 2015 05:00:00 GMT https://www.sullcrom.com/blogs-nydfs-issues-proposed-transaction-monitoring-and-filtering-program-requirements-and-annual-senior-compliance-officer-certification <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>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 <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 <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>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 NYDFS Letter to Financial Regulators on Cybersecurity https://www.sullcrom.com/blogs-nydfs-letter-to-financial-regulators-on-cybersecurity Fri, 13 Nov 2015 05:00:00 GMT https://www.sullcrom.com/blogs-nydfs-letter-to-financial-regulators-on-cybersecurity Federal Reserve Denies Request to Withdraw a Notice of Prohibition https://www.sullcrom.com/federal-reserve-denies-request-to-withdraw-a-notice-of-prohibition Fri, 13 Nov 2015 05:00:00 GMT https://www.sullcrom.com/federal-reserve-denies-request-to-withdraw-a-notice-of-prohibition <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>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 Information Sharing Leads Banks to Reduce Burma Trade Finance, Says Reuters https://www.sullcrom.com/information-sharing-leads-banks-to-reduce-burma-trade-finance-says-reuters Wed, 11 Nov 2015 05:00:00 GMT https://www.sullcrom.com/information-sharing-leads-banks-to-reduce-burma-trade-finance-says-reuters <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 Federal Reserve Board and New York Department of Financial Services Impose $258 Million Penalty Against Deutsche Bank Related to Sanctions https://www.sullcrom.com/blogs-federal-reserve-board-and-new-york-department-of-financial-services-impose-s258-million-penalty-against-deutsche-bank-related-to-sanctions Thu, 05 Nov 2015 05:00:00 GMT https://www.sullcrom.com/blogs-federal-reserve-board-and-new-york-department-of-financial-services-impose-s258-million-penalty-against-deutsche-bank-related-to-sanctions <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 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>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 <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 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 <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 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 Cr&eacute;dit Agricole Resolves Sanctions Investigations, Agrees to Pay a Total of $787.3M https://www.sullcrom.com/blogs-credit-agricole-resolves-sanctions-investigations-agrees-to-pay-a-total-of-s7873m Wed, 21 Oct 2015 04:00:00 GMT https://www.sullcrom.com/blogs-credit-agricole-resolves-sanctions-investigations-agrees-to-pay-a-total-of-s7873m 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 <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- <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>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 Withdrawal of Proposed Rulemaking Against Lebanese Canadian Bank SAL https://www.sullcrom.com/withdrawal-of-proposed-rulemaking-against-lebanese-canadian-bank-sal Tue, 29 Sep 2015 04:00:00 GMT https://www.sullcrom.com/withdrawal-of-proposed-rulemaking-against-lebanese-canadian-bank-sal <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>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 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>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 <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>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>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>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 FinCEN Fines Caesars Palace $8 Million for &ldquo;Severely Deficient&rdquo; Internal Controls on Gaming by Wealthy Clientele https://www.sullcrom.com/blogs-fincen-fines-caesars-palace-s8-million-for-severely-deficient-internal-controls-on-gaming-by-wealthy-clientele Wed, 09 Sep 2015 04:00:00 GMT https://www.sullcrom.com/blogs-fincen-fines-caesars-palace-s8-million-for-severely-deficient-internal-controls-on-gaming-by-wealthy-clientele <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 Matt Friestedt and Jane Wang Co-author Article on Discretionary Executive Compensation Enhancements for <em>The M&amp;A Lawyer</em> 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>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>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>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>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>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 Recent OFAC Enforcement Actions https://www.sullcrom.com/recent-ofac-enforcement-actions Fri, 07 Aug 2015 04:00:00 GMT https://www.sullcrom.com/recent-ofac-enforcement-actions <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 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>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 Treasury Finalizes Proposed Special Measures Under Section 311 of the USA PATRIOT Act Against FBME Bank Ltd.; U.S. Financial Institutions Prohibited from Providing Correspondent and Payable Through Accounts For or On Behalf of FBME https://www.sullcrom.com/blogs-treasury-finalizes-proposed-special-measures-under-section-311-of-the-usa-patriot-act Thu, 30 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-treasury-finalizes-proposed-special-measures-under-section-311-of-the-usa-patriot-act <strong>D.C. Circuit upholds Treasury&rsquo;s denial of delisting request in <em>Zevallos </em>v. <em>Obama</em>; opinion illustrates deferential standard applied to SDN designations</strong> https://www.sullcrom.com/blogs-dc-circuit-upholds-treasurys-denial-of-delisting-request-in-zevallos-v-obama Thu, 30 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-dc-circuit-upholds-treasurys-denial-of-delisting-request-in-zevallos-v-obama <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>Two Days, Two Multi-Agency BSA/AML Enforcement Actions</strong> https://www.sullcrom.com/blogs-two-days-two-multi-agency-bsaaml-enforcement-actions Mon, 27 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-two-days-two-multi-agency-bsaaml-enforcement-actions 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>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 <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>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 <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 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 <strong>Iran Sanctions</strong> https://www.sullcrom.com/blogs-iran-sanctions-071515 Wed, 15 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-iran-sanctions-071515 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>FinCEN Combats Stolen Identity Tax Refund Fraud through Geographic Targeting Order for South Florida</strong> https://www.sullcrom.com/blogs-fincen-combats-stolen-identity-tax-refund-fraud-through-geographic-targeting-order-for-south-florida Tue, 14 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-fincen-combats-stolen-identity-tax-refund-fraud-through-geographic-targeting-order-for-south-florida <strong>OFAC Issues Venezuela Sanctions Regulations</strong> https://www.sullcrom.com/blogs-ofac-issues-venezuela-sanctions-regulations Mon, 13 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-ofac-issues-venezuela-sanctions-regulations <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 <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 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>Iran Sanctions</strong> https://www.sullcrom.com/blogs-iran-sanctions-071115 Sat, 11 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-iran-sanctions-071115 <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>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>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>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>Iran Sanctions</strong> https://www.sullcrom.com/blogs-iran-sanctions-070115 Wed, 01 Jul 2015 04:00:00 GMT https://www.sullcrom.com/blogs-iran-sanctions-070115 <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 DOJ, FDIC and FinCEN Take Coordinated Action Against Bank of Mingo https://www.sullcrom.com/blog-doj-fdic-and-fincen-take-coordinated-action-against-bank-of-mingo Tue, 16 Jun 2015 04:00:00 GMT https://www.sullcrom.com/blog-doj-fdic-and-fincen-take-coordinated-action-against-bank-of-mingo <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>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>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 FinCEN Director Shasky Calvery Emphasizes Public-Private and Multilateral Approaches to Counter Illicit Finance Networks; Encourages Experimental Approaches https://www.sullcrom.com/blogs-fincen-director-shasky-calvery-emphasizes-public-private-and-multilateral-approaches-to-counter-illicit-finance-networks Wed, 10 Jun 2015 04:00:00 GMT https://www.sullcrom.com/blogs-fincen-director-shasky-calvery-emphasizes-public-private-and-multilateral-approaches-to-counter-illicit-finance-networks FinCEN Fines Tinian Dynasty Hotel &amp; Casino $75 Million for AML Violation https://www.sullcrom.com/blogs-fincen-fines-tinian-dynasty-hotel-and-casino-s75-million-for-aml-violation Wed, 10 Jun 2015 04:00:00 GMT https://www.sullcrom.com/blogs-fincen-fines-tinian-dynasty-hotel-and-casino-s75-million-for-aml-violation <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>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>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 Federal Reserve Issues Two BSA/AML Enforcement Actions; Federal Reserve Vice Chairman Emphasizes the Need for Personal Accountability https://www.sullcrom.com/blogs-federal-reserve-issues-two-bsaaml-enforcement-actions-federal-reserve-vice-chairman-emphasizes-the-need-for-personal-accountability Wed, 03 Jun 2015 04:00:00 GMT https://www.sullcrom.com/blogs-federal-reserve-issues-two-bsaaml-enforcement-actions-federal-reserve-vice-chairman-emphasizes-the-need-for-personal-accountability <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>State Department Rescinds Cuba Designation as State Sponsor of Terrorism</strong> https://www.sullcrom.com/blogs-state-department-rescinds-cuba-designation-as-state-sponsor-of-terrorism Fri, 29 May 2015 04:00:00 GMT https://www.sullcrom.com/blogs-state-department-rescinds-cuba-designation-as-state-sponsor-of-terrorism <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>Crimea-Region Sanctions</strong> https://www.sullcrom.com/blogs-crimea-region-sanctions Thu, 28 May 2015 04:00:00 GMT https://www.sullcrom.com/blogs-crimea-region-sanctions <strong>Amendment of FAQs Regarding Trade Finance Involving SSIs Under Ukraine-Related Sanctions</strong><br /> https://www.sullcrom.com/blogs-amendment-of-faqs-regarding-trade-finance-involving-ssis-under-ukraine-related-sanctions Thu, 28 May 2015 04:00:00 GMT https://www.sullcrom.com/blogs-amendment-of-faqs-regarding-trade-finance-involving-ssis-under-ukraine-related-sanctions <strong>Iran Sanctions</strong> https://www.sullcrom.com/blogs-iran-sanctions Thu, 28 May 2015 04:00:00 GMT https://www.sullcrom.com/blogs-iran-sanctions <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 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>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 <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 Federal Reserve Bars Five Individuals from Banking https://www.sullcrom.com/blogs-federal-reserve-bars-five-individuals-from-banking Tue, 12 May 2015 04:00:00 GMT https://www.sullcrom.com/blogs-federal-reserve-bars-five-individuals-from-banking <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 Ripple Labs Admits to Criminal BSA Violations in First Concurrent FinCEN/DOJ Action Against a Virtual Currency Exchanger; Director of FinCEN Discusses Virtual Currency Supervision and Other Concerns https://www.sullcrom.com/ripple-labs-admits-to-criminal-bsa-violations-in-first-concurrent-fincendoj-action Wed, 06 May 2015 04:00:00 GMT https://www.sullcrom.com/ripple-labs-admits-to-criminal-bsa-violations-in-first-concurrent-fincendoj-action FinCEN Director Shasky Calvery Highlights Value of Financial Institution Reporting to Efforts to Combat Terrorism; Encourages Financial Institutions to Include IP Addresses in Reports https://www.sullcrom.com/blog-aml-fincen-director-shasky-calvery-highlights-value-of-financial-institution-reporting Tue, 05 May 2015 04:00:00 GMT https://www.sullcrom.com/blog-aml-fincen-director-shasky-calvery-highlights-value-of-financial-institution-reporting OFAC Publishes New Guidance Regarding Travel Between the United States and Cuba https://www.sullcrom.com/blog-sanctions-ofac-publishes-new-guidance-regarding-travel-between-the-united-states-and-cuba Tue, 05 May 2015 04:00:00 GMT https://www.sullcrom.com/blog-sanctions-ofac-publishes-new-guidance-regarding-travel-between-the-united-states-and-cuba <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 Federal Reserve Semiannual Report Highlights Impact of BSA/AML Compliance Issues on M&amp;A https://www.sullcrom.com/blog-federal-reserve-semiannual-report-highlights-impact-of-bsaaml-compliance-issues-on-manda Fri, 01 May 2015 04:00:00 GMT https://www.sullcrom.com/blog-federal-reserve-semiannual-report-highlights-impact-of-bsaaml-compliance-issues-on-manda <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>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 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>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 <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><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>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>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>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 OFAC Publishes New Frequently Asked Questions Regarding Cuba-Related Sanctions https://www.sullcrom.com/ofac-publishes-new-frequently-asked-questions-regarding-cuba-related-sanctions Thu, 16 Apr 2015 04:00:00 GMT https://www.sullcrom.com/ofac-publishes-new-frequently-asked-questions-regarding-cuba-related-sanctions <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 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 <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 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>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>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>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 Melissa Sawyer and Matt Friestedt 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 <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 <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>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><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&#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>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 <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 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>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 <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 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>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>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>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 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>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 <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>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><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>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 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 <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 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 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 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 <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>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>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><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>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>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>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 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 <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 <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 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 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 <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 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>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 <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>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>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>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>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 <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 Michael Torkin Authors Article on Directors of Distressed Companies for <em>The Corporate Counselor</em> https://www.sullcrom.com/publications-torkin-authors-article-directors-distressed-companies-corporate-counselor-2014 Mon, 19 May 2014 04:00:00 GMT https://www.sullcrom.com/publications-torkin-authors-article-directors-distressed-companies-corporate-counselor-2014 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 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>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>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>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>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 <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 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 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>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 <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 <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 <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 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>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>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>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 <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 <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>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 <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 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>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>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>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 <div>Michael Torkin Reviews Considerations for Directors of Companies in Distress in <em>Corporate Board Member</em> Article</div> https://www.sullcrom.com/publications-Torkin-Reviews-Considerations-Directors-Companies-Distress-Corporate-Board-Member-Article-2014 Mon, 03 Feb 2014 05:00:00 GMT https://www.sullcrom.com/publications-Torkin-Reviews-Considerations-Directors-Companies-Distress-Corporate-Board-Member-Article-2014 <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 Michael Torkin and Chiansan Ma Author Article in <em>The Bankruptcy Strategist</em> https://www.sullcrom.com/Publications-Torkin-Ma-Author-Article-The-Bankruptcy-Strategist-2014 Mon, 06 Jan 2014 05:00:00 GMT https://www.sullcrom.com/Publications-Torkin-Ma-Author-Article-The-Bankruptcy-Strategist-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 Matt Friestedt and Jane Wang Publish Article on M&amp;A Executive Compensation Enhancements in <em>The M&amp;A Lawyer</em> 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 Matt Friestedt and Henrik Patel Publish Article on Management Compensation in LBOs in <em>The M&amp;A Lawyer</em> 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 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 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 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 <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 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 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>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 <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 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 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 <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>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 <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 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>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 <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 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>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 <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 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>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 <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 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>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 <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 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>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 <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 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 <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 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 <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 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>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 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 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 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 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 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 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>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 <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 <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>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 <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 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>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 <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 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 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 <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 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 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 <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 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>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 <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 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>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 <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 Sergio Galvis and Werner Ahlers Contribute Private Equity Introduction for <em>Latin Lawyer</em> Reference Series https://www.sullcrom.com/Publication-Galvis-Ahlers-Latin-Lawyer-Reference-Series Mon, 13 Jun 2011 04:00:00 GMT https://www.sullcrom.com/Publication-Galvis-Ahlers-Latin-Lawyer-Reference-Series <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 <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>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 <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 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 <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 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 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 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 <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 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>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 <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 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>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 <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 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>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 <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 <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 &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>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 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 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 Nicolas de Boynes, Nicolas Message and Pierre-Antoine Bachellerie Co-Author Article on French Bank Bonus Tax in <em>International Business Law Journal</em> https://www.sullcrom.com/Publication-de-Boynes-Message-Bachellerie-French-Bonus-Tax-International-Business-Law-Journal Wed, 30 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-de-Boynes-Message-Bachellerie-French-Bonus-Tax-International-Business-Law-Journal <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-Banking-Entities-06-30-2010 Wed, 30 Jun 2010 04:00:00 GMT 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-Banking-Entities-06-30-2010 <b>Assemblées générales des actionnaires:</b> Publication du décret n° 2010-684 du 23 juin 2010 relatif aux droits des actionnaires de sociétés cotées https://www.sullcrom.com/Assemblees-generales-des-actionnaires-06-29-2010 Tue, 29 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Assemblees-generales-des-actionnaires-06-29-2010 &quot;Africa&#39;s Biggest Score: A Thriving Economy&quot; (<em>BusinessWeek.com</em>) https://www.sullcrom.com/Publication-Aquila-Africa-Biggest-Score-A-Thriving-Economy Mon, 28 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Africa-Biggest-Score-A-Thriving-Economy “Financing Conditions: More Than Just Boilerplate” (<i>Law360</i>) https://www.sullcrom.com/Publication-Aquila-Sampas-Financing-Conditions-More-Than-Just-Boilerplate Mon, 28 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sampas-Financing-Conditions-More-Than-Just-Boilerplate &ldquo;Speed Reading: Top 10 Considerations When Doing M&amp;A Due Diligence&rdquo; (<em>Emerging Issues Analysis</em>) https://www.sullcrom.com/Publication-Aquila-Sawyer-Speed-Reading-Top-10-Considerations-When-Doing-M-and-A-Due-Diligence Mon, 28 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Aquila-Sawyer-Speed-Reading-Top-10-Considerations-When-Doing-M-and-A-Due-Diligence Jim Carter Authors Chapter in <i>Take the Witness: Cross-Examination in International Arbitration</i> https://www.sullcrom.com/Publication-Carter-Authors-Chapter-in-Take-the-Witness-Cross-Examination-in-International-Arbitration Mon, 28 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Carter-Authors-Chapter-in-Take-the-Witness-Cross-Examination-in-International-Arbitration <b>Securities Class Action Claims Based on Purchases or Sales of Securities Outside the United States:</b> U.S. Supreme Court Concludes That U.S. Securities Laws Do Not Apply to Claims Based on Purchases or Sales of Securities Outside the United States https://www.sullcrom.com/Securities-Class-Action-Claims-Based-on-Purchases-or-Sales-of-Securities-Outside-the-United-States-US-Supreme-Court-Concludes-That-US-Securities-Laws-Do-Not-Apply-to-Claims-Based-on-Purchases-or-Sales-of-Securities-Outside-the-United-States-06-25-2010 Fri, 25 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Securities-Class-Action-Claims-Based-on-Purchases-or-Sales-of-Securities-Outside-the-United-States-US-Supreme-Court-Concludes-That-US-Securities-Laws-Do-Not-Apply-to-Claims-Based-on-Purchases-or-Sales-of-Securities-Outside-the-United-States-06-25-2010 <b>U.S. Banking Regulators Issue Final Guidance on Incentive Compensation:</b> Federal Reserve, OCC, OTS and FDIC Jointly Issue Final Guidance to Ensure that Incentive Compensation Policies Do Not Undermine the Safety and Soundness of Banking Organizations by Encouraging Imprudent Risk-Taking https://www.sullcrom.com/US-Banking-Regulators-Issue-Final-Guidance-on-Incentive-Compensation-Federal-Reserve-OCC-OTS-and-FDIC-Jointly-Issue-Final-Guidance-to-Ensure-that-Incentive-Compensation-Policies-Do-Not-Undermine-the-Safety-and-Soundness-of-Banking-Organizations-by-Encou Fri, 25 Jun 2010 04:00:00 GMT https://www.sullcrom.com/US-Banking-Regulators-Issue-Final-Guidance-on-Incentive-Compensation-Federal-Reserve-OCC-OTS-and-FDIC-Jointly-Issue-Final-Guidance-to-Ensure-that-Incentive-Compensation-Policies-Do-Not-Undermine-the-Safety-and-Soundness-of-Banking-Organizations-by-Encou <b>EU Competition Law:</b> European Commission Reduces Cartel Fines for Defendants in a Precarious Financial Situation https://www.sullcrom.com/EU-Competition-Lawb-European-Commission-Reduces-Cartel-Fines-for-Defendants-in-a-Precarious-Financial-Situation-06-24-2010 Thu, 24 Jun 2010 04:00:00 GMT https://www.sullcrom.com/EU-Competition-Lawb-European-Commission-Reduces-Cartel-Fines-for-Defendants-in-a-Precarious-Financial-Situation-06-24-2010 <b>UK Emergency Budget 2010:</b> Proposed UK Bank Levy https://www.sullcrom.com/UK-Emergency-Budget-2010b-Proposed-UK-Bank-Levy-06-23-2010 Wed, 23 Jun 2010 04:00:00 GMT https://www.sullcrom.com/UK-Emergency-Budget-2010b-Proposed-UK-Bank-Levy-06-23-2010 <b>Health Care Legislation:</b> Regulations Implementing “Grandfather” Provisions https://www.sullcrom.com/Health-Care-Legislationb-Regulations-Implementing-Grandfather-Provisions-06-17-2010 Thu, 17 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Health-Care-Legislationb-Regulations-Implementing-Grandfather-Provisions-06-17-2010 <b>Guidance on Changes in Ownership That May Limit Net Operating Loss and Credit Carryforwards:</b> IRS Issues Notices and Final Regulations on the Determination of Ownership Changes That May Limit a Corporation’s Net Operating Loss and Credit Carryforwards https://www.sullcrom.com/Guidance-on-Changes-in-Ownership-That-May-Limit-Net-Operating-Loss-and-Credit-Carryforwardsb-IRS-Issues-Notices-and-Final-Regulations-on-the-Determination-of-Ownership-Changes-That-May-Limit-a-Corporations-Net-Operating-Loss-and-Credit-Carryforwards-06-1 Wed, 16 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Guidance-on-Changes-in-Ownership-That-May-Limit-Net-Operating-Loss-and-Credit-Carryforwardsb-IRS-Issues-Notices-and-Final-Regulations-on-the-Determination-of-Ownership-Changes-That-May-Limit-a-Corporations-Net-Operating-Loss-and-Credit-Carryforwards-06-1 Ted Rogers Authors Article in <em>Human Resource Executive</em> https://www.sullcrom.com/Publication-Rogers-Authored-Article-Human-Resource-Executive Wed, 16 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publication-Rogers-Authored-Article-Human-Resource-Executive Jim Carter Co-Authored Chapter in <i>The Art of Advocacy in International Arbitration</i> https://www.sullcrom.com/Publications/Jim-Carter-chapter-The-Art-Advocacy-International-Arbitration Mon, 14 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Publications/Jim-Carter-chapter-The-Art-Advocacy-International-Arbitration <b>Due Diligence in Regulation D Offerings:</b> FINRA Provides Guidance on the Obligation of Broker-Dealers to Conduct Reasonable Investigations in Regulation D Offerings https://www.sullcrom.com/bDue-Diligence-in-Regulation-D-Offeringsb-FINRA-Provides-Guidance-on-the-Obligation-of-Broker-Dealers-to-Conduct-Reasonable-Investigations-in-Regulation-D-Offerings-06-11-2010 Fri, 11 Jun 2010 04:00:00 GMT https://www.sullcrom.com/bDue-Diligence-in-Regulation-D-Offeringsb-FINRA-Provides-Guidance-on-the-Obligation-of-Broker-Dealers-to-Conduct-Reasonable-Investigations-in-Regulation-D-Offerings-06-11-2010 <b>Nasdaq Corporate Governance Standards:</b> Nasdaq to Require Prompt Notification of Immaterial Noncompliance with Corporate Governance Listing Standards https://www.sullcrom.com/bNasdaq-Corporate-Governance-Standardsb-Nasdaq-to-Require-Prompt-Notification-of-Immaterial-Noncompliance-with-Corporate-Governance-Listing-Standards-06-10-2010 Thu, 10 Jun 2010 04:00:00 GMT https://www.sullcrom.com/bNasdaq-Corporate-Governance-Standardsb-Nasdaq-to-Require-Prompt-Notification-of-Immaterial-Noncompliance-with-Corporate-Governance-Listing-Standards-06-10-2010 <b>Criminal Defense and Investigations:</b> The Manhattan District Attorney Issues Written Guidelines Prosecutors Must Consult Before Charging Business Entities and Other Organizations https://www.sullcrom.com/bCriminal-Defense-and-Investigationsb-The-Manhattan-District-Attorney-Issues-Written-Guidelines-Prosecutors-Must-Consult-Before-Charging-Business-Entities-and-Other-Organizations-06-04-2010 Fri, 04 Jun 2010 04:00:00 GMT https://www.sullcrom.com/bCriminal-Defense-and-Investigationsb-The-Manhattan-District-Attorney-Issues-Written-Guidelines-Prosecutors-Must-Consult-Before-Charging-Business-Entities-and-Other-Organizations-06-04-2010 <b>Debt Restructuring:</b> IRS Issues Proposed Regulations Clarifying that an Issuer’s Financial Condition Will Generally Not Be Taken into Account in Determining Whether a Modified Debt Instrument is Treated as Debt https://www.sullcrom.com/bDebt-Restructuringb-IRS-Issues-Proposed-Regulations-Clarifying-that-an-Issuers-Financial-Condition-Will-Generally-Not-Be-Taken-into-Account-in-Determining-Whether-a-Modified-Debt-Instrument-is-Treated-as-Debt-06-03-2010 Thu, 03 Jun 2010 04:00:00 GMT https://www.sullcrom.com/bDebt-Restructuringb-IRS-Issues-Proposed-Regulations-Clarifying-that-an-Issuers-Financial-Condition-Will-Generally-Not-Be-Taken-into-Account-in-Determining-Whether-a-Modified-Debt-Instrument-is-Treated-as-Debt-06-03-2010 <b>Tax Provisions in American Jobs and Closing Tax Loopholes Act:</b> Changes to Taxation of Certain Foreign Transactions and Carried Interests Included in Extenders Legislation Passed by the House of Representatives https://www.sullcrom.com/bTax-Provisions-in-American-Jobs-and-Closing-Tax-Loopholes-Actb-Changes-to-Taxation-of-Certain-Foreign-Transactions-and-Carried-Interests-Included-in-Extenders-Legislation-Passed-by-the-House-of-Representatives-06-03-2010 Thu, 03 Jun 2010 04:00:00 GMT https://www.sullcrom.com/bTax-Provisions-in-American-Jobs-and-Closing-Tax-Loopholes-Actb-Changes-to-Taxation-of-Certain-Foreign-Transactions-and-Carried-Interests-Included-in-Extenders-Legislation-Passed-by-the-House-of-Representatives-06-03-2010 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-06-01-2010 Tue, 01 Jun 2010 04:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-06-01-2010 <b>Class Arbitration Waivers under State and Federal Law:</b> U.S. Supreme Court to Decide Whether Federal Arbitration Act Preempts the Application of State Unconscionability Law to Strike Class Waivers in Arbitration Clauses https://www.sullcrom.com/bClass-Arbitration-Waivers-under-State-and-Federal-Lawb-US-Supreme-Court-to-Decide-Whether-Federal-Arbitration-Act-Preempts-the-Application-of-State-Unconscionability-Law-to-Strike-Class-Waivers-in-Arbitration-Clauses-05-25-2010 Tue, 25 May 2010 04:00:00 GMT https://www.sullcrom.com/bClass-Arbitration-Waivers-under-State-and-Federal-Lawb-US-Supreme-Court-to-Decide-Whether-Federal-Arbitration-Act-Preempts-the-Application-of-State-Unconscionability-Law-to-Strike-Class-Waivers-in-Arbitration-Clauses-05-25-2010 <b>Senate Passes Corporate Governance and Securities Reform:</b> Includes Majority Voting for Directors, Say on Pay, Clawbacks, Compensation Committee and Adviser Independence, and Limiting Broker Non-Votes https://www.sullcrom.com/Senate-Passes-Corporate-Governance-and-Securities-Reform-05-24-2010 Mon, 24 May 2010 04:00:00 GMT https://www.sullcrom.com/Senate-Passes-Corporate-Governance-and-Securities-Reform-05-24-2010 <b>United States Supreme Court Denies Textron's Petition for Writ of Certiorari:</b> United States Supreme Court Declines Review of First Circuit Opinion Holding that Tax Accrual Workpapers Are Not Protected by the Work Product Doctrine https://www.sullcrom.com/bUnited-States-Supreme-Court-Denies-Textrons-Petition-for-Writ-of-Certiorarib-United-States-Supreme-Court-Declines-Review-of-First-Circuit-Opinion-Holding-that-Tax-Accrual-Workpapers-Are-Not-Protected-by-the-Work-Product-Doctrine-05-24-2010 Mon, 24 May 2010 04:00:00 GMT https://www.sullcrom.com/bUnited-States-Supreme-Court-Denies-Textrons-Petition-for-Writ-of-Certiorarib-United-States-Supreme-Court-Declines-Review-of-First-Circuit-Opinion-Holding-that-Tax-Accrual-Workpapers-Are-Not-Protected-by-the-Work-Product-Doctrine-05-24-2010 <b>Withholding Tax on Substitute Dividends:</b> IRS and Treasury Outline New Rules for Withholding on Substitute Dividends https://www.sullcrom.com/bWithholding-Tax-on-Substitute-Dividendsb-IRS-and-Treasury-Outline-New-Rules-for-Withholding-on-Substitute-Dividends-05-24-2010 Mon, 24 May 2010 04:00:00 GMT https://www.sullcrom.com/bWithholding-Tax-on-Substitute-Dividendsb-IRS-and-Treasury-Outline-New-Rules-for-Withholding-on-Substitute-Dividends-05-24-2010 “Avoiding the ‘Boomerang’” (<i>The M&A Journal</i>) https://www.sullcrom.com/avoiding-the-boomerang-the-ma-journal-frank-aquila Mon, 24 May 2010 04:00:00 GMT https://www.sullcrom.com/avoiding-the-boomerang-the-ma-journal-frank-aquila <b>U.S. Senate Approves Significant Revision of Financial Services Regulation:</b> Legislation Would Impose Substantial New Requirements and Restrictions and Address Systemic Risk and “Too Big to Fail” Issues https://www.sullcrom.com/bUS-Senate-Approves-Significant-Revision-of-Financial-Services-Regulationb-Legislation-Would-Impose-Substantial-New-Requirements-and-Restrictions-and-Address-Systemic-Risk-and-Too-Big-to-Fail-Issues-05-22-2010 Sat, 22 May 2010 04:00:00 GMT https://www.sullcrom.com/bUS-Senate-Approves-Significant-Revision-of-Financial-Services-Regulationb-Legislation-Would-Impose-Substantial-New-Requirements-and-Restrictions-and-Address-Systemic-Risk-and-Too-Big-to-Fail-Issues-05-22-2010 <b>FDIC Securitization Rule:</b> FDIC Proposes Revised Securitization Rule Including Safe Harbors for Securitization Transactions Not Entitled to Off Balance Sheet Treatment under New Accounting Standards https://www.sullcrom.com/bFDIC-Securitization-Ruleb-FDIC-Proposes-Revised-Securitization-Rule-Including-Safe-Harbors-for-Securitization-Transactions-Not-Entitled-to-Off-Balance-Sheet-Treatment-under-New-Accounting-Standards-05-21-2010 Fri, 21 May 2010 04:00:00 GMT https://www.sullcrom.com/bFDIC-Securitization-Ruleb-FDIC-Proposes-Revised-Securitization-Rule-Including-Safe-Harbors-for-Securitization-Transactions-Not-Entitled-to-Off-Balance-Sheet-Treatment-under-New-Accounting-Standards-05-21-2010 “Reverse Break Fees – From Private Equity to Mainstream” (<i>Law360</i>) https://www.sullcrom.com/reverse-break-fees-from-private-equity-to-mainstream-law360-aquila-sampas Fri, 21 May 2010 04:00:00 GMT https://www.sullcrom.com/reverse-break-fees-from-private-equity-to-mainstream-law360-aquila-sampas “Expert Q&A on the Codified Economic Substance Doctrine” (<i>Practical Law: The Journal</i>) https://www.sullcrom.com/expert-qa-on-the-codified-economic-substance-doctrine-practical-law-the-journal-don-korb Tue, 18 May 2010 04:00:00 GMT https://www.sullcrom.com/expert-qa-on-the-codified-economic-substance-doctrine-practical-law-the-journal-don-korb “Speed Reading: Top 10 Issues to Consider When Adopting a Rights Plan” (<i>Emerging Issues Analysis</i>) https://www.sullcrom.com/speed-reading-top-10-issues-to-consider-when-adopting-a-rights-plan-emerging-issues-analysis-frank-aquila-melissa-sawyer Tue, 18 May 2010 04:00:00 GMT https://www.sullcrom.com/speed-reading-top-10-issues-to-consider-when-adopting-a-rights-plan-emerging-issues-analysis-frank-aquila-melissa-sawyer French Corporate Governance: Representation of Women on Corporate Boards https://www.sullcrom.com/French_Corporate_Governance Thu, 13 May 2010 04:00:00 GMT https://www.sullcrom.com/French_Corporate_Governance “In the Face of an Unsolicited Bid” (<i>Practical Law: The Journal</i>) https://www.sullcrom.com/in-the-face-of-an-unsolicited-bid-frank-aquila-samantha-lipton Thu, 06 May 2010 04:00:00 GMT https://www.sullcrom.com/in-the-face-of-an-unsolicited-bid-frank-aquila-samantha-lipton “Ambiguities and Uncertainties in the Original Issue Discount Regulations” https://www.sullcrom.com/ambiguities-and-uncertainties-in-the-original-issue-discount-regulations-jeff-hochberg-jay-klein Wed, 05 May 2010 04:00:00 GMT https://www.sullcrom.com/ambiguities-and-uncertainties-in-the-original-issue-discount-regulations-jeff-hochberg-jay-klein “Risk Is Not a Four-Letter Word” (<i>BusinessWeek</i>) https://www.sullcrom.com/risk-is-not-a-four-letter-word-business-week-frank-aquila Wed, 05 May 2010 04:00:00 GMT https://www.sullcrom.com/risk-is-not-a-four-letter-word-business-week-frank-aquila <strong>Employment Discrimination Litigation:</strong> Federal Appellate Court Allows Sex Discrimination Class Action Encompassing Up To 1.5 Million Class Members https://www.sullcrom.com/publication_detail_800 Wed, 05 May 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_800 <strong>Taxation of Financial Institutions:</strong> International Monetary Fund Proposes Imposition of Two New Taxes on Financial Institutions and Establishment of Resolution Agencies https://www.sullcrom.com/publication_detail_801 Tue, 04 May 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_801 &ldquo;Proposed FinCEN Regulations and IRS Guidance on Foreign Bank and Financial Account Reporting&rdquo; (<em>The Banking Law Journal</em>) https://www.sullcrom.com/proposed-fincen-regulations-and-irs-guidance-on-foreign-bank-and-financial-account-reporting-black-taylor-freed Fri, 30 Apr 2010 04:00:00 GMT https://www.sullcrom.com/proposed-fincen-regulations-and-irs-guidance-on-foreign-bank-and-financial-account-reporting-black-taylor-freed “A Window of Opportunity” (<i>Asian-Counsel</i>) https://www.sullcrom.com/a-window-of-opportunity-robert-delamater Fri, 30 Apr 2010 04:00:00 GMT https://www.sullcrom.com/a-window-of-opportunity-robert-delamater <strong>Large Trader Reporting System:</strong> SEC Proposes Creation of a Reporting and Information-Gathering System Applicable to Certain Large Market Participants and U.S. Registered Broker-Dealers https://www.sullcrom.com/publication_detail_803 Thu, 29 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_803 <strong>Class Arbitrations:</strong> U.S. Supreme Court Rejects Class Arbitrations Where Arbitration Clause Does Not Authorize Them and Breathes New Life Into Traditional Ground for Vacating Arbitral Awards https://www.sullcrom.com/publication_detail_804 Wed, 28 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_804 &quot;The Discursive Failure in Comparative Tax Law&quot; (<em>American Journal of Comparative Law</em>) https://www.sullcrom.com/the-discursive-failure-in-comparative-tax-law-omri-marian Mon, 26 Apr 2010 04:00:00 GMT https://www.sullcrom.com/the-discursive-failure-in-comparative-tax-law-omri-marian <strong>DOJ and FTC Issue Proposed New Horizontal Merger Guidelines:</strong> The Proposed Guidelines Seek To Promote Transparency by More Clearly Identifying and Explaining the Current Flexible Analytic Approach Used by the Agencies When Analyzing Mergers https://www.sullcrom.com/publication_detail_806 Mon, 26 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_806 <strong>French &quot;Permanent Establishment&quot; Tax Decision:</strong> French Supreme Court Rules That a Commission Agent Is Not a &ldquo;Dependent Agent&rdquo; of Its Principal https://www.sullcrom.com/publication_detail_807 Fri, 23 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_807 <strong>SEC Asset-Backed Securities Reform:</strong> SEC Proposes Significant Revisions to Rules on the Offering Process, Disclosure and Reporting for Asset-Backed Securities https://www.sullcrom.com/publication_detail_808 Fri, 23 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_808 <strong>IRS Releases Draft Schedule for Reporting Uncertain Tax Positions:</strong> IRS Releases a Draft Schedule and Accompanying Instructions for Certain Corporate Taxpayers to Report Uncertain Tax Positions https://www.sullcrom.com/IRS-Releases-Draft-Schedule-for-Reporting-Uncertain-Tax-Positions Tue, 20 Apr 2010 04:00:00 GMT https://www.sullcrom.com/IRS-Releases-Draft-Schedule-for-Reporting-Uncertain-Tax-Positions <strong>UK Enacts Finance Act 2010 Effecting 50% Tax on Bankers&#39; Bonuses:</strong> UK Bank Payroll Tax on Certain Bonuses Paid by Financial Institutions - Final Legislation and Additional Developments https://www.sullcrom.com/publication_detail_810 Thu, 15 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_810 &ldquo;Embracing The Go-Shop&rdquo; (<em>Law360</em>) https://www.sullcrom.com/publication_detail_811 Wed, 14 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_811 <strong>Asset-Backed Securities Reform:</strong> SEC Proposes Rules Revising the Disclosure, Reporting and Offering Process for Asset-Backed Securities https://www.sullcrom.com/publication_detail_812 Wed, 07 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_812 <strong>Mutual Fund Advisory Fees:</strong> The U.S. Supreme Court Endorses <em>Gartenberg</em> Standard for Assessing the Reasonableness of Fees Paid to Investment Advisers https://www.sullcrom.com/publication_detail_813 Wed, 07 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_813 &quot;Taming the Litigation Beast&quot; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_814 Tue, 06 Apr 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_814 Expert Q&amp;A on FATCA (<em>Practical Law: The Journal</em>) https://www.sullcrom.com/expert-q-and-a-on-fatca Thu, 01 Apr 2010 04:00:00 GMT https://www.sullcrom.com/expert-q-and-a-on-fatca <strong>Ongoing Uncertainty Regarding Entity Classification for UK Tax Purposes:</strong> Swift v HMRC &ndash; is a Delaware LLC tax &ndash; &ldquo;transparent&rdquo;? https://www.sullcrom.com/publication_detail_816 Wed, 31 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_816 International Commercial Arbitration in New York (Oxford University Press) https://www.sullcrom.com/International-Commercial-Arbitration-in-New-York-Oxford-University-Press-03-31-2010 Wed, 31 Mar 2010 04:00:00 GMT https://www.sullcrom.com/International-Commercial-Arbitration-in-New-York-Oxford-University-Press-03-31-2010 <strong>Health Care Legislation:</strong> Employment Law Provisions of Patient Protection and Affordable Care Act https://www.sullcrom.com/publication_detail_817 Fri, 26 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_817 <b>Health Care Legislation:</b> President Signs into Law the Patient Protection and Affordable Care Act Effecting Comprehensive Changes to the U.S. Health Care System https://www.sullcrom.com/Health-Care-Legislation-03-26-2010 Fri, 26 Mar 2010 04:00:00 GMT https://www.sullcrom.com/Health-Care-Legislation-03-26-2010 <strong>&quot;Hiring Incentives to Restore Employment Act&quot; Enacted:</strong> Legislation Includes Foreign Account Provisions and Employment Incentives https://www.sullcrom.com/bHiring-Incentives-to-Restore-Employment-Act-Enactedb-Legislation-Includes-Foreign-Account-Provisions-and-Employment-Incentives-03-24-2010 Wed, 24 Mar 2010 04:00:00 GMT https://www.sullcrom.com/bHiring-Incentives-to-Restore-Employment-Act-Enactedb-Legislation-Includes-Foreign-Account-Provisions-and-Employment-Incentives-03-24-2010 <strong>Court Addresses (Again!) Employee Stock Option Expenses for Transfer Pricing Purposes:</strong> Ninth Circuit Reverses Itself and Holds that the Arm&rsquo;s-Length Standard Controls in Determining if Employee Stock Option Expenses Must Be Shared Among Related Parties Under Pre-2003 US Transfer Pricing Rules https://www.sullcrom.com/publication_detail_819 Wed, 24 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_819 <strong>Proposed Increases in and Expansion of Social Security Taxes:</strong> House Reconciliation Bill Would Increase and Expand Scope of Social Security Taxes https://www.sullcrom.com/publication_detail_820 Fri, 19 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_820 <strong>IPO Allocations Rule:</strong> FINRA Files Amended Rule Governing Allocations and Distributions in Initial Public Offerings https://www.sullcrom.com/publication_detail_821 Thu, 18 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_821 Global Credit Crisis: Regulatory Developments Affecting Financial Institutions https://www.sullcrom.com/publication_detail_822 Mon, 15 Mar 2010 04:00:00 GMT https://www.sullcrom.com/publication_detail_822 <strong>Corporate Governance:</strong> RiskMetrics Releases New Corporate Governance Metric for Public Companies for 2010 Proxy Season https://www.sullcrom.com/publication_detail_823 Thu, 11 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_823 <strong>French Bonus Tax:</strong> Enactment of the French Payroll Tax on Certain Bonuses Paid by Financial Institutions https://www.sullcrom.com/publication_detail_824 Wed, 10 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_824 <b>Fiducie:</b> Création du registre national des fiducies https://www.sullcrom.com/Fiducie-03-10-2010 Wed, 10 Mar 2010 05:00:00 GMT https://www.sullcrom.com/Fiducie-03-10-2010 <strong>COBRADesk Same Day Clearance:</strong> FINRA Announces Optional Procedure for Same Day Clearance of Shelf Filings under Rule 5110 https://www.sullcrom.com/publication_detail_825 Thu, 04 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_825 <strong>French 50% Withholding Tax on Interest Paid in Tax Havens:</strong> Administrative Guidelines Provide for Safe Harbors under Which Interest Paid with Respect to Certain Notes Would Be Exempt https://www.sullcrom.com/publication_detail_826 Thu, 04 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_826 <strong>Money Market Fund Regulation:</strong> SEC Approves Rule Amendments Affecting Money Market Funds https://www.sullcrom.com/publication_detail_827 Wed, 03 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_827 &ldquo;Getting to Yes: Bridging The Value Gap&rdquo; (<em>Law360</em>) https://www.sullcrom.com/publication_detail_828 Tue, 02 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_828 <strong>SEC Work Plan for Consideration of IFRS Adoption:</strong> SEC Publishes a Work Plan to Study Potential Adoption of IFRS for U.S. Issuers; Potential Transition to IFRS Delayed Until 2015-2016 https://www.sullcrom.com/publication_detail_829 Tue, 02 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_829 <strong>Reporting Requirements for Foreign Financial Accounts:</strong> Proposed FinCEN Regulations and IRS Guidance On Foreign Bank and Financial Account Reporting https://www.sullcrom.com/publication_detail_830 Mon, 01 Mar 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_830 &quot;To Thy Ownself Be True&quot; (<em>The M&amp;A Journal</em>) https://www.sullcrom.com/publication_detail_831 Fri, 26 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_831 &ldquo;Speed Reading: Ten Issues to Spot in a Public Company Merger Agreement&rdquo; (<em>Emerging Issues Analysis</em>) https://www.sullcrom.com/publication_detail_832 Fri, 26 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_832 <strong>Federal Courts: Diversity Jurisdiction:</strong> Supreme Court Resolves Longstanding Circuit Split by Adopting &ldquo;Nerve Center&rdquo; Test to Determine, for Purposes of Diversity Jurisdiction, Where a Corporation Has Its &ldquo;Principal Place of Business&rdquo; https://www.sullcrom.com/publication_detail_833 Thu, 25 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_833 <strong>Proxy Solicitation Through the Internet:</strong> SEC Adopts Amendments to E-Proxy Rules Permitting Inclusion of Explanatory Materials and Greater Flexibility in Drafting Notice of Internet Availability of Proxy Materials https://www.sullcrom.com/publication_detail_834 Wed, 24 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_834 &ldquo;Debt: The Big Hangover Has Only Just Begun&rdquo; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_835 Mon, 22 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_835 <strong><em>Kurz</em> v. <em>Holbrook</em>:</strong> Delaware Chancery Court Expands Record Holder Definition and Rejects Bylaw Amendments and Claims of Impermissible Vote Buying in Consent Solicitation https://www.sullcrom.com/publication_detail_836 Mon, 22 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_836 &quot;Taxation of the Secondary Market for Life Insurance: Recent Guidance Provides Some Answers&quot; (<em>Journal of Taxation and Regulation of Financial Institutions</em>) https://www.sullcrom.com/publication_detail_837 Thu, 11 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_837 <strong>New Hungary-U.S. Income Tax Treaty:</strong> A New Income Tax Treaty Between Hungary and the United States Has Been Signed https://www.sullcrom.com/publication_detail_838 Thu, 11 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_838 &quot;When the Going Gets Tough, the Tough Do Due Diligence&quot; (<em>The M&amp;A Journal</em>) https://www.sullcrom.com/publication_detail_839 Mon, 08 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_839 <strong>Guidance on Disclosure Requirements:</strong> SEC Provides Guidance to Public Companies on Climate Change Disclosure https://www.sullcrom.com/publication_detail_840 Fri, 05 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_840 <strong>UK Issues Further Consultation Document Regarding Reform of Controlled Foreign Company Rules:</strong> UK Publishes Further Proposals for Reforming its Controlled Foreign Company Rules https://www.sullcrom.com/publication_detail_841 Fri, 05 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_841 <strong>Issuer Share Repurchase Safe Harbor:</strong> SEC Proposes to Clarify and Modernize Rule 10b-18 https://www.sullcrom.com/publication_detail_842 Thu, 04 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_842 <strong>Presidential Fiscal Year 2011 Revenue Proposals:</strong> President Releases Fiscal Year 2011 Corporate and Partnership Taxation Proposals https://www.sullcrom.com/publication_detail_843 Tue, 02 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_843 <strong>Presidential Fiscal Year 2011 Revenue Proposals:</strong> President Releases Fiscal Year 2011 Individual, Estate and Gift Taxation Proposals https://www.sullcrom.com/publication_detail_844 Tue, 02 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_844 <strong>Presidential Fiscal Year 2011 Revenue Proposals:</strong> President Releases Fiscal Year 2011 International Taxation Proposals https://www.sullcrom.com/publication_detail_845 Tue, 02 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_845 <strong>Proposed Changes to Organizational Sentencing Guidelines:</strong> U.S. Sentencing Commission Proposes New Requirements for Effective Compliance Programs and Seeks Comment on Reducing Penalties for Criminal Conduct Involving High-Level Personnel https://www.sullcrom.com/publication_detail_846 Tue, 02 Feb 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_846 French Security Interest Trust (<em>Trusts e Attivit&agrave; Fiduciarie</em>) https://www.sullcrom.com/publication_detail_847 Fri, 29 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_847 <strong>Disclosure to Internal Revenue Service of Uncertain Tax Positions:</strong> IRS Announcement 2010-9 States that the Internal Revenue Service Is Developing a Schedule Requiring Certain Business Taxpayers to Report Uncertain Tax Positions on Their Tax Returns https://www.sullcrom.com/publication_detail_848 Tue, 26 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_848 <strong>Proposed Legislation on French Bonus Tax:</strong> French Payroll Tax on Certain Bonuses Paid by Financial Institutions https://www.sullcrom.com/publication_detail_849 Mon, 25 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_849 <strong>SEC Cooperation Initiative:</strong> SEC Announces Initiative To Encourage Cooperation in Investigations and the Creation of Five New National Specialized Enforcement Units https://www.sullcrom.com/SEC-Cooperation-Initiative-01-25-2010 Mon, 25 Jan 2010 05:00:00 GMT https://www.sullcrom.com/SEC-Cooperation-Initiative-01-25-2010 <strong>Internal Revenue Service Directive to Examiners on Equity Swaps:</strong> The Internal Revenue Service Outlines its Approach for Examining Equity Swaps That &quot;May Have Been Executed to Avoid U.S. Withholding Tax&quot; https://www.sullcrom.com/publication_detail_851 Thu, 21 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_851 <strong>New York State Tax Developments:</strong> New York State Executive Budget Proposal Would Make Important Changes to Tax Laws Affecting Individuals and Trusts https://www.sullcrom.com/publication_detail_852 Thu, 21 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_852 <strong>More Deals Covered by the Hart-Scott-Rodino Act:</strong> HSR Act Transaction Threshold Lowered to $63.4 Million https://www.sullcrom.com/publication_detail_853 Tue, 19 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_853 <strong>Non-GAAP Financial Measures:</strong> SEC Staff Updates Guidance on Use of Non-GAAP Financial Measures https://www.sullcrom.com/publication_detail_854 Tue, 19 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_854 &ldquo;Cloudy With a Chance of Recovery: 2009 In Review and What To Expect In 2010&rdquo; (<em>The M&amp;A Lawyer</em>) https://www.sullcrom.com/publication_detail_855 Mon, 18 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_855 &ldquo;Corporate Governance Reform May be the Theme for 2010, but Caution Should be the Watchword&rdquo; (<em>Corporate Board Member</em>) https://www.sullcrom.com/publication_detail_856 Mon, 18 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_856 <strong>CFTC Proposed Rule on Energy Markets Position Limits and Hedge Exemptions:</strong> CFTC Adopts Proposed Rule During Public Meeting to Impose Speculative Position Limits on Energy Commodities and to Limit Hedge Exemptions for Swap Dealers https://www.sullcrom.com/publication_detail_857 Fri, 15 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_857 <strong>Registered Adviser Custody Rules:</strong> SEC Adopts Final Rules and Issues Guidance to Safeguard the Custody of Client Assets by Investment Advisers https://www.sullcrom.com/publication_detail_858 Fri, 15 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_858 <strong>Shareholder Advisory Vote on Executive Compensation for TARP Participants:</strong> SEC Adopts Final Rules Establishing Shareholder Say-on-Pay Requirement for TARP Recipients https://www.sullcrom.com/publication_detail_859 Thu, 14 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_859 <strong>FDIC Proposal on Compensation Programs:</strong> FDIC Authorizes Publication of Advance Notice of Proposed Rulemaking on Employee Compensation at Banking Organizations https://www.sullcrom.com/publication_detail_860 Wed, 13 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_860 <strong>Section 409A Violations: Corrections of Document Failures:</strong> Recent Guidance on Procedures for Voluntary Correction of Certain Document Failures in Nonqualified Deferred Compensation Plans &ndash; Correction During 2010 Strongly Encouraged https://www.sullcrom.com/publication_detail_861 Wed, 13 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_861 <strong>Failed Bank Acquisitions:</strong> FDIC Releases Revised Frequently Asked Questions on the Statement of Policy on Qualifications for Failed Bank Acquisitions https://www.sullcrom.com/publication_detail_862 Mon, 11 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_862 <strong>Changes to Tax Guidance Issued in Response to the Financial Market Turmoil:</strong> Changes to Tax Guidance Provided in Response to the Market Turmoil, Including Extensions of Expiring Provisions https://www.sullcrom.com/publication_detail_863 Thu, 07 Jan 2010 05:00:00 GMT https://www.sullcrom.com/publication_detail_863 &quot;Noncitizens and Citizens United&quot; for <em>56 Loyola Law Review 869</em> https://www.sullcrom.com/Noncitizens-and-Citizens-United-i56-LOYOLA-LAW-REVIEW-869i Fri, 01 Jan 2010 05:00:00 GMT https://www.sullcrom.com/Noncitizens-and-Citizens-United-i56-LOYOLA-LAW-REVIEW-869i &quot;Note, Punishment and Student Speech: Straining the Reach of the First Amendment&quot; for <em>33 Harvard Journal of Law &amp; Public Policy 885</em> https://www.sullcrom.com/Note-Punishment-and-Student-Speech-Straining-the-Reach-of-the-First-Amendment-for-i33-Harvard-Journal-of-Law--Public-Policy-885i Fri, 01 Jan 2010 05:00:00 GMT https://www.sullcrom.com/Note-Punishment-and-Student-Speech-Straining-the-Reach-of-the-First-Amendment-for-i33-Harvard-Journal-of-Law--Public-Policy-885i A Special Type of Contribution in Kind: Reverse Triangular Mergers (<em>Bulletin Joly Soci&eacute;t&eacute;s</em>) https://www.sullcrom.com/publication_detail_864 Thu, 31 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_864 Non-discrimination Clauses: Another French Exception (<em>International Business Law Journal/Revue de Droit des Affaires Internationales</em>) https://www.sullcrom.com/publication_detail_865 Thu, 31 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_865 <strong>Bank Capital and Liquidity Requirements:</strong> Basel Committee Issues Proposals to Strengthen Bank Capital and Liquidity Regulation https://www.sullcrom.com/publication_detail_866 Mon, 28 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_866 <strong>Estate Tax Update:</strong> Temporary Repeal of Estate Tax and Imposition of Carryover Basis Regime https://www.sullcrom.com/publication_detail_867 Mon, 28 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_867 &ldquo;Dealmaking: Get Ready for an Upswing in 2010&rdquo; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_868 Sun, 27 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_868 <strong>Transparency and Compliance for Cross-Border Cover Payment Messages:</strong> Federal Banking Regulators Issue Guidance on Transparency and Compliance for U.S. Banking Organizations Conducting Cross-Border Funds Transfers https://www.sullcrom.com/publication_detail_869 Thu, 24 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_869 <strong>Communications to Investors:</strong> The Securities and Exchange Commission Proposes to Allow Underwriters to Contact Investors on Behalf of a Well-Known Seasoned Issuer Before a Registration Statement is Filed https://www.sullcrom.com/publication_detail_870 Wed, 23 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_870 <strong>Compensation and Corporate Governance Disclosure:</strong> SEC Staff Publishes Transition Guidance on Proxy Disclosure Rules https://www.sullcrom.com/publication_detail_871 Wed, 23 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_871 <strong>Real Estate Investment Trusts and Regulated Investment Companies:</strong> IRS Extends for Two Years Existing Guidance on Stock Distributions by Publicly Traded Real Estate Investment Trusts and Regulated Investment Companies https://www.sullcrom.com/publication_detail_872 Wed, 23 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_872 <strong>UK Clarifies 50% Tax on Bankers&#39; Bonuses:</strong> UK Bank Payroll Tax on Certain Bonuses Paid by Financial Institutions: Further Developments https://www.sullcrom.com/publication_detail_873 Wed, 23 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_873 <strong>Whistleblowing Procedures:</strong> The French Supreme Court Rules for the First Time on SOX Whistleblowing Procedures in France https://www.sullcrom.com/publication_detail_874 Mon, 21 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_874 <strong>Compensation and Corporate Governance Disclosure:</strong> SEC Adopts Final Rules to Expand Proxy Disclosure Regarding Compensation and Corporate Governance Matters https://www.sullcrom.com/publication_detail_875 Fri, 18 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_875 <strong>France to Impose an Exceptional Levy on Bankers&#39; Bonuses:</strong> 50% Payroll Tax on Bonuses Paid in 2010 by Certain Financial Institutions https://www.sullcrom.com/publication_detail_876 Fri, 18 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_876 &ldquo;Determining Fair Value Of Liabilities In Acquisitions&rdquo; (<em>Law360</em>) https://www.sullcrom.com/publication_detail_877 Wed, 16 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_877 <strong>Internal Revenue Service Updates Section 382 Notice:</strong> The Internal Revenue Service Further Expands the Circumstances in Which Equity Investments by Treasury Will Not Result in an &ldquo;Ownership Change&rdquo; that Limits the Use of Net Operating and Capital Losses (including Built-In Losses) and Credits https://www.sullcrom.com/publication_detail_878 Tue, 15 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_878 Inside the Minds: International White Collar Enforcement (<i>Aspatore Books</i>) https://www.sullcrom.com/Inside-the-Minds-International-White-Collar-Enforcement-iAspatore-Booksi-12-15-2009 Tue, 15 Dec 2009 05:00:00 GMT https://www.sullcrom.com/Inside-the-Minds-International-White-Collar-Enforcement-iAspatore-Booksi-12-15-2009 <strong>Failed Bank Acquisitions:</strong> FDIC Releases Frequently Asked Questions on the Statement of Policy on Qualifications for Failed Bank Acquisitions https://www.sullcrom.com/publication_detail_879 Mon, 14 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_879 <strong>Shareholder Proxy Access:</strong> SEC Re-opens Comment Period on Proxy Access Proposal https://www.sullcrom.com/publication_detail_880 Mon, 14 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_880 <strong>U.S. House of Representatives Passes Comprehensive OTC Derivatives Legislation:</strong> House of Representatives Passes in H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009, Which Includes Compromise OTC Derivatives Legislation From the House Agriculture Committee and the House Financial Services Committee https://www.sullcrom.com/publication_detail_881 Mon, 14 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_881 <strong>Revised FATCA Plus Carried Interest Taxation:</strong> &ldquo;Tax Extenders Act of 2009&rdquo; Introduced to Congress and Passed by House https://www.sullcrom.com/publication_detail_882 Fri, 11 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_882 <strong>French Withholding Tax on Dividends:</strong> French Courts Ruled That French Withholding Tax on Dividends is Contrary to Non-Discrimination Clauses Under Certain Conditions https://www.sullcrom.com/publication_detail_883 Thu, 10 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_883 <strong>UK Imposes 50% Levy on Bankers&#39; Bonuses:</strong> UK Bank Payroll Tax on Certain Bonuses Paid by Financial Institutions https://www.sullcrom.com/publication_detail_884 Thu, 10 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_884 &ldquo;Corporate Governance: Don&#39;t Rush Reforms&rdquo; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_885 Tue, 08 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_885 <strong>Credit Institutions/Investment Firms:</strong> New Compensation Rules for French Credit Institutions and Investment Firms https://www.sullcrom.com/publication_detail_886 Fri, 04 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_886 <strong>New York Employment Law Update:</strong> New York State Department of Labor Clarifies that Use of Specific Form for New Hires Pursuant to Recent Labor Law Amendments is Not Required https://www.sullcrom.com/publication_detail_887 Thu, 03 Dec 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_887 Il trustee nella gestione dei patrimoni. Responsabilita'e soluzione dei conflitti (<i>G. Giappichelli Editore</i>) https://www.sullcrom.com/Il-trustee-nella-gestione-dei-patrimoni-Responsabilitae-soluzione-dei-conflitti-iG-Giappichelli-Editorei-12-01-2009 Tue, 01 Dec 2009 05:00:00 GMT https://www.sullcrom.com/Il-trustee-nella-gestione-dei-patrimoni-Responsabilitae-soluzione-dei-conflitti-iG-Giappichelli-Editorei-12-01-2009 <strong>Anti-Tax Haven Measures to be Introduced in France:</strong> Draft Legislation Would in Particular Impose a 50% Withholding Tax on Interest Paid in Uncooperative Jurisdictions https://www.sullcrom.com/publication_detail_888 Wed, 25 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_888 <i>Public Company Deskbook: Sarbanes-Oxley and Public Governance Requirements</i> (Practising Law Institute) https://www.sullcrom.com/iPublic-Company-Deskbook-Sarbanes-Oxley-and-Public-Governance-Requirementsi-Practising-Law-Institute-11-24-2009 Tue, 24 Nov 2009 05:00:00 GMT https://www.sullcrom.com/iPublic-Company-Deskbook-Sarbanes-Oxley-and-Public-Governance-Requirementsi-Practising-Law-Institute-11-24-2009 &quot;Overseas M&amp;A &ndash; Early Preparation Makes the Difference&quot; (<em>Nikkei Business</em>) https://www.sullcrom.com/publication_detail_889 Mon, 23 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_889 <strong>Acquisitions:</strong> Acquisitions of holdings in French credit institutions and investment firms https://www.sullcrom.com/publication_detail_890 Mon, 23 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_890 <strong>Oil and Gas Reserves Disclosure:</strong> SEC Division of Corporation Finance Issues New Compliance and Disclosure Interpretations on Oil and Gas Rules https://www.sullcrom.com/publication_detail_891 Fri, 20 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_891 &ldquo;Non-party Discovery in the United States&rdquo; (<em>Global Arbitration Review</em>) https://www.sullcrom.com/publication_detail_892 Thu, 19 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_892 <strong>Credit Rating Agencies:</strong> SEC Acts on a Broad Range of Amendments Related to Credit Rating Agencies and the Use of Credit Ratings https://www.sullcrom.com/publication_detail_893 Thu, 19 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_893 <strong>Use of Credit Ratings Under the Investment Company Act of 1940:</strong> SEC Acts to Remove References to Credit Ratings in a Number of Rules and Forms https://www.sullcrom.com/publication_detail_894 Thu, 19 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_894 Don Korb, Andy Mason, Andy Solomon and Jim Gadwood Author <em>Brazilian Tax Settlements: Administrative Settlement of Tax Disputes Would Become Possible Under Legislation Pending in Brazilian National Congress</em>, Latin American Law &amp; Business Report https://www.sullcrom.com/publication_detail_895 Mon, 16 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_895 &ldquo;Directing Within the &lsquo;Zone&rsquo;&rdquo; (<em>Bank Director</em>) https://www.sullcrom.com/publication_detail_896 Mon, 16 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_896 &ldquo;Eight is Enough: 8 Practical Ways Litigators Can Add Value&rdquo; (<em>Sue</em>) https://www.sullcrom.com/publication_detail_897 Mon, 16 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_897 &ldquo;The Deal Team&rdquo; (<em>The M&amp;A Journal</em>) https://www.sullcrom.com/publication_detail_898 Mon, 16 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_898 <b>Acquisitions:</b> Prises de participation dans les établissements de crédit et les https://www.sullcrom.com/Acquisitions-11-16-2009 Mon, 16 Nov 2009 05:00:00 GMT https://www.sullcrom.com/Acquisitions-11-16-2009 &ldquo;Before the Honeymoon Ends&rdquo; (<em>The Deal</em>) https://www.sullcrom.com/publication_detail_899 Fri, 13 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_899 &quot;Proxy Advisory Firms: A Need for Regulation?&quot; (<em>La Semaine Juridique &eacute;dition Entreprise et Affaires</em>) https://www.sullcrom.com/publication_detail_900 Thu, 12 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_900 <strong>Brazilian Tax Settlements:</strong> Administrative Settlement of Tax Disputes in Brazil Becomes Possible Under Legislation Pending in Brazilian National Congress https://www.sullcrom.com/publication_detail_901 Tue, 10 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_901 <strong>Shareholder Proposals:</strong> SEC Division of Corporation Finance Reverses Position on When A Shareholder Proposal Relating to Environmental and other Risks and CEO Succession May Be Excluded from a Company&rsquo;s Proxy Statement As Relating to Ordinary Business Operations https://www.sullcrom.com/publication_detail_902 Mon, 09 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_902 <strong>CFTC/SEC Joint Hearings and Report on Regulatory Harmonization:</strong> The CFTC and SEC Held First Joint Hearing to Discuss Harmonization of Regulations Over Financial Markets; Issued Joint Report to Congress With 20 Recommendations FTC/SEC Joint Hearings and Report on Regulatory Harmonization https://www.sullcrom.com/publication_detail_903 Thu, 05 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_903 <strong>House and Senate Pass NOL Carryback Legislation:</strong> Revenue Provisions of the Worker, Homeownership, and Business Assistance Act of 2009 Include Five-Year Carryback of Net Operating Losses, an Extension and Modification of the First-Time Homebuyer Credit, and a Delay in Application of Worldwide Allocation of Interest https://www.sullcrom.com/publication_detail_904 Thu, 05 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_904 &ldquo;Takeover Defenses: A Director&rsquo;s Primer&rdquo; (Boardmember.com) https://www.sullcrom.com/Takeover-Defenses-A-Directors-Primer-Boardmembercom-11-02-2009 Mon, 02 Nov 2009 05:00:00 GMT https://www.sullcrom.com/Takeover-Defenses-A-Directors-Primer-Boardmembercom-11-02-2009 <strong>House Financial Services Committee Draft Financial Regulatory Reform Legislation:</strong> House Financial Services Committee Chairman Barney Frank Releases Discussion Draft of the Financial Stability Improvement Act of 2009 https://www.sullcrom.com/publication_detail_906 Mon, 02 Nov 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_906 <strong>New International Tax Bill:</strong> Foreign Account Tax Compliance Act Introduced in Congress https://www.sullcrom.com/publication_detail_907 Fri, 30 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_907 <strong>New York Employment Law Update:</strong> New York State Department of Labor Publishes Form for New Hires Pursuant to Recent Labor Law Amendments https://www.sullcrom.com/publication_detail_908 Fri, 30 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_908 &ldquo;Brazil: M&amp;A Deals Heat Up&rdquo; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_909 Tue, 27 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_909 <strong>Federal Reserve Proposal on Incentive Compensation Policies for Banking Organizations:</strong> Federal Reserve Issues Proposal to Ensure that Incentive Compensation Policies Do Not Undermine the Safety and Soundness of Banking Organizations by Encouraging Excessive Risk-Taking https://www.sullcrom.com/publication_detail_910 Sun, 25 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_910 <strong>NYSE Euronext:</strong> Transfert d&rsquo;une soci&eacute;t&eacute; d&rsquo;Euronext Paris vers Alternext https://www.sullcrom.com/NYSE-Euronext-10-21-2009 Wed, 21 Oct 2009 04:00:00 GMT https://www.sullcrom.com/NYSE-Euronext-10-21-2009 <strong>House Financial Services Committee OTC Derivatives Legislative Proposal:</strong> House Financial Services Committee Passes its Version of the Over-the-Counter Derivatives Markets Act of 2009, Which Must Be Reconciled with House Agriculture Committee Legislative Proposal https://www.sullcrom.com/publication_detail_911 Tue, 20 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_911 <strong>House Agriculture Committee Releases Discussion Draft of OTC Derivatives Legislation:</strong> House Agriculture Committee Chairman Colin Peterson Releases His Version of the &quot;Over-the-Counter Derivatives Act of 2009,&quot; Legislative Proposal Will Be Marked Up in Agriculture Committee and Reconciled With Legislative Proposal Reported by the House Financial Services Committee https://www.sullcrom.com/publication_detail_912 Mon, 19 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_912 <strong>Proxy Solicitation Through the Internet:</strong> SEC Publishes Proposed Amendments to Rules Requiring Internet Availability of Proxy Materials https://www.sullcrom.com/publication_detail_913 Mon, 19 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_913 <strong>The Global Payments System:</strong> The Second Circuit Overrules <em>Winter Storm</em>, Bolstering New York&rsquo;s Standing as a Center for International Funds Transfers https://www.sullcrom.com/publication_detail_914 Fri, 16 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_914 &ldquo;Vers la fin des paradis fiscaux?&rdquo; (<em>Les Echos</em>) https://www.sullcrom.com/publication_detail_915 Thu, 15 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_915 &quot;When Insolvency Looms: Knowing Where You Stand&quot; (<em>GC New York</em>) https://www.sullcrom.com/publication_detail_916 Thu, 08 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_916 <strong>House Financial Services Draft OTC Derivatives Legislative Proposal:</strong> House Financial Services Chairman Barney Frank Releases Discussion Draft of the Over-the-Counter Derivatives Markets Act of 2009, on Which Committee Plans Hearing and Markup https://www.sullcrom.com/publication_detail_917 Wed, 07 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_917 <strong>Repayment of U.K. Stamp duties on the issuance of securities into a clearance service or depositary receipt system</strong>: U.K. 1.5% &ldquo;season ticket&rdquo; charge in breach of European law https://www.sullcrom.com/Repayment_UK_Stamp_Duties_10_6_2009 Tue, 06 Oct 2009 04:00:00 GMT https://www.sullcrom.com/Repayment_UK_Stamp_Duties_10_6_2009 <strong>First Successful Corporate Prosecution by the Serious Fraud Office for Overseas Corruption Results in &pound;6.6 Million Fine:</strong> Mabey &amp; Johnson pleads guilty to overseas corruption and breach of United Nations sanctions in the first plea agreement of its kind with the Serious Fraud Office https://www.sullcrom.com/publication_detail_919 Thu, 01 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_919 <strong>U.S. International Taxation - Interest Expense of Foreign Corporations:</strong> Treasury Department Issues Final Regulations on the Interest Expense of a U.S. Branch of a Foreign Bank or Other Foreign Corporation https://www.sullcrom.com/publication_detail_920 Thu, 01 Oct 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_920 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-10-01-2009 Thu, 01 Oct 2009 04:00:00 GMT https://www.sullcrom.com/Arnaud-Berdou-Authors-Article-in-iDroits-des-Societesi-10-01-2009 &quot;Contingent Value Rights&mdash;Means to an End: Using CVRs to Bridge Valuation Gaps in Public Company M&amp;A Deals&quot; (<em>Emerging Issues Analysis</em>, <em>The Daily Deal</em> and <em>TheDeal.com</em>) https://www.sullcrom.com/publication_detail_922 Wed, 30 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_922 &quot;M&amp;A: Behind the Boom in Unsolicited Bids&quot; (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_923 Wed, 30 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_923 <strong>SEC Proposes Ban on Flash Orders:</strong> SEC Proposes Elimination of Flash Order Exception from Rule 602 of Regulation NMS https://www.sullcrom.com/publication_detail_924 Wed, 30 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_924 &quot;Distressed Acquisitions - Brave New World or Variation on a Familiar Theme?&quot; (<em>Emerging Issues Analysis</em>) https://www.sullcrom.com/publication_detail_925 Fri, 25 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_925 <strong>Corporate Expatriation Transactions:</strong> IRS Announces Intent to Issue Further Guidance Under Section 7874 https://www.sullcrom.com/publication_detail_926 Fri, 25 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_926 <strong>NYSE Corporate Governance Standards:</strong> SEC Publishes Proposed Changes to Update and Clarify NYSE Corporate Governance Standards https://www.sullcrom.com/publication_detail_927 Thu, 17 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_927 <strong>Commercial Mortgage Modifications:</strong> IRS Guidance on Modifications of Commercial Mortgages Held by Real Estate Mortgage Investment Conduits and Fixed Investment Trusts https://www.sullcrom.com/publication_detail_928 Wed, 16 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_928 <strong>Bank Capital Reform:</strong> Treasury Department Proposes Bank Capital Reforms https://www.sullcrom.com/publication_detail_929 Fri, 04 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_929 <strong>IRS Clarifies Treatment of Reinsurance Arrangements:</strong> Revenue Ruling Confirms that Look-Through Treatment Applies in Determining whether Reinsurance Meets the Tax Requirements for Risk Shifting and Risk Distribution https://www.sullcrom.com/publication_detail_930 Thu, 03 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_930 French Security Interest Trust https://www.sullcrom.com/publication_detail_931 Thu, 03 Sep 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_931 <strong>CFTC Chairman Seeks Additional Authority for CFTC:</strong> Chairman Gensler Requests Clarifying Language for CFTC Regulatory Authority Under the Over-the-Counter Derivatives Markets Act of 2009 https://www.sullcrom.com/publication_detail_932 Mon, 31 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_932 <strong>Changes to New York Power of Attorney Law:</strong> New York Amends Law Governing Powers of Attorney https://www.sullcrom.com/publication_detail_933 Fri, 28 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_933 <strong>Failed Bank Acquisitions:</strong> FDIC Releases Final Policy Statement on Private Investments in Failed Insured Depository Institutions https://www.sullcrom.com/publication_detail_934 Fri, 28 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_934 <strong>Changes to New York Power of Attorney Law:</strong> New York Imposes New Requirements on All Powers of Attorney Executed in New York by Individuals Effective September 1, 2009 https://www.sullcrom.com/publication_detail_935 Thu, 27 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_935 <strong>FTC Final Rule on Market Manipulation in the Oil Industry:</strong> Federal Trade Commission Implements Anti-Manipulation Rule for the Petroleum Industry https://www.sullcrom.com/publication_detail_936 Thu, 27 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_936 <strong>Treasury OTC Derivatives Legislative Proposal:</strong> Treasury Department Releases Over-the-Counter Derivatives Markets Act of 2009, Bringing OTC Derivatives Under Comprehensive Regulatory Supervision https://www.sullcrom.com/publication_detail_937 Mon, 17 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_937 Sullivan &amp; Cromwell Submits Comments to the SEC on its Proxy Access Proposal https://www.sullcrom.com/publication_detail_938 Mon, 17 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_938 <strong>Work Product Doctrine:</strong> Federal Appeals Court Holds Tax Accrual Workpapers Are Not Protected by Work Product Doctrine and May Be Subject to Discovery https://www.sullcrom.com/publication_detail_939 Fri, 14 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_939 The Four R&rsquo;s Revisited: Regulations, Rulings, Reliance and Retroactivity in the 21st Century: A View from Within https://www.sullcrom.com/publication_detail_940 Thu, 13 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_940 <strong>Proposed Legislation Would Require Registration of Investment Advisers to Private Investment Funds:</strong> Registration Under the Investment Advisers Act of 1940 Would be Required for Advisers to Hedge Funds and Other Private Investment Funds With Over $25,000,000 in Assets Under Management https://www.sullcrom.com/publication_detail_941 Wed, 12 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_941 Transfer Pricing of Services and Ownership of Intangibles: IRS Adopts Final Section 482 Regulations on the Treatment of Controlled Services Transactions, the Ownership of Intangible Property and Related Issues https://www.sullcrom.com/publication_detail_942 Wed, 12 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_942 <strong>CFTC Hearings on Energy Markets:</strong> Hearings Focused on Current Application of Position Limits and Hedge Exemptions but CFTC Did Not Take Further Action https://www.sullcrom.com/publication_detail_943 Tue, 11 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_943 <strong>Fixed Price Offerings:</strong> FINRA Proposes to Simplify Rules on Fixed Price Offerings https://www.sullcrom.com/publication_detail_944 Tue, 11 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_944 <strong>Reporting Requirements for Foreign Financial Accounts Including Foreign Funds:</strong> IRS Issues Notice 2009-62 Extending Filing Date to 2010 for all FBARs Reporting Signature Authority or Equity Interests in a Foreign Fund https://www.sullcrom.com/publication_detail_945 Fri, 07 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_945 Tax Havens Go On Probation https://www.sullcrom.com/publication_detail_946 Fri, 07 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_946 The Legal Regime for a Permanent Olympic Site https://www.sullcrom.com/The-Legal-Regime-for-a-Permanent-Olympic-Site-08-07-2009 Fri, 07 Aug 2009 04:00:00 GMT https://www.sullcrom.com/The-Legal-Regime-for-a-Permanent-Olympic-Site-08-07-2009 <strong>New York Employment Law Update:</strong> Recent Legislation in New York State Amends the Human Rights Law and Labor Law https://www.sullcrom.com/publication_detail_947 Thu, 06 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_947 French law governed bondholders groups&#39; mechanisms https://www.sullcrom.com/publication_detail_948 Sat, 01 Aug 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_948 <strong>New York State Corporate Tax Developments:</strong> New York State Department of Taxation and Finance Releases a Model for Corporate Tax Reform and Invites Discussion with All Interested Parties https://www.sullcrom.com/publication_detail_949 Fri, 31 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_949 <strong>Short Sale Rulemaking:</strong> SEC Makes Temporary Rule 204T Permanent and Announces That Rule 10a-3T on Short Sale Reporting Will Expire on August 1, 2009 https://www.sullcrom.com/publication_detail_950 Fri, 31 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_950 &quot;Directing Within the &#39;Zone&#39;&quot; (<em>Corporate Board Member</em>) https://www.sullcrom.com/publication_detail_951 Tue, 28 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_951 &quot;The Prey Become Predators: Latin American Companies Become Players on Global M&amp;A Stage&quot; (<em>Cr&iacute;tica</em>, <em>El Cronista</em>, <em>Mercado</em>, <em>La Naci&oacute;n</em>, <em>Portafolio</em> and <em>Reforma</em>) https://www.sullcrom.com/publication_detail_952 Mon, 27 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_952 <strong>SEC Regulation of Indexed Annuities:</strong> Court of Appeals Remands Rule 151A for Reconsideration, But Leaves Open the Possibility of SEC Regulation of Indexed Annuities https://www.sullcrom.com/publication_detail_953 Mon, 27 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_953 <strong>Money Market Fund Regulation:</strong> SEC Proposes Rule Amendments That Bring Money Market Funds Under Increased Regulation https://www.sullcrom.com/publication_detail_954 Thu, 23 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_954 Tax Information Exchange Program https://www.sullcrom.com/publication_detail_955 Mon, 20 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_955 <strong>Compensation and Corporate Governance Disclosure and Proxy Solicitation:</strong> SEC Publishes Proposed Rules to Expand Disclosure Regarding Compensation and Corporate Governance Matters and to Clarify Proxy Solicitation Rules https://www.sullcrom.com/publication_detail_956 Fri, 17 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_956 <strong>Tax Provisions in America&#39;s Affordable Health Choices Act:</strong> Health Coverage Bill Would Codify Economic Substance Doctrine, Delay Worldwide Interest Allocation Rules, Limit Treaty Benefits, Impose Individual Income Surtax and Make Other Changes https://www.sullcrom.com/publication_detail_957 Thu, 16 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_957 <strong>CFTC Considers Direct Imposition of Speculative Position Limits on Energy and Other Commodities:</strong> CFTC Announces Hearings on Federal Speculative Limits for Commodities and Review of Bona Fide Hedge Exemptions for Non-Commercial Traders https://www.sullcrom.com/publication_detail_958 Thu, 09 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_958 <strong>Underwriter Conflicts of Interest:</strong> SEC Approves Rule Change Simplifying and Modernizing NASD Rule 2720 https://www.sullcrom.com/publication_detail_959 Mon, 06 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_959 <strong>Director Elections, Proxy Statements and Say-on-Pay:</strong> SEC Approves NYSE Rule Eliminating Broker Discretionary Voting in Director Elections and Proposes Rules Expanding Compensation and Corporate Governance Disclosure and Establishing Shareholder Say-on-Pay Requirements for TARP Recipients https://www.sullcrom.com/publication_detail_960 Thu, 02 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_960 <strong>Failed Bank Acquisitions:</strong> FDIC Releases Draft Policy Statement on &ldquo;Private Capital Investors&rdquo; in Banks and Thrifts https://www.sullcrom.com/publication_detail_961 Thu, 02 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_961 <strong>Impact of Multilateral Tax Information Exchange Programs:</strong> Expansion of Multilateral Tax Information Exchange Programs May Have Significant Implications for Taxpayers with International Operations https://www.sullcrom.com/publication_detail_962 Wed, 01 Jul 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_962 <strong>Employment Discrimination Litigation:</strong> U.S. Supreme Court Rules that ADEA Plaintiffs Must Prove &ldquo;But-For&rdquo; Causation Even in Alleged &ldquo;Mixed-Motive&rdquo; Cases https://www.sullcrom.com/publication_detail_963 Fri, 26 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_963 <strong>Reporting Requirements for Foreign Financial Accounts Including Foreign Hedge Funds and Private Equity Funds:</strong> IRS Releases Guidance Allowing Taxpayers Recently Learning of Filing Obligations Until September 23, 2009 to File 2008 FBARs Without Penalty Where Tax Consequences Properly Reported https://www.sullcrom.com/publication_detail_964 Fri, 26 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_964 Regulation After the Sub-prime Crisis: Damage Control or Transformation? https://www.sullcrom.com/publication_detail_1116 Thu, 25 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1116 <strong>U.S. FBAR Filing Requirements Can Impact Non-U.S. Persons and Corporations:</strong> U.S. FBAR Filing Requirements Apply to Non-U.S. Individuals and to Non-U.S. Corporations That Have U.S. Signatories For Their Accounts https://www.sullcrom.com/publication_detail_965 Wed, 24 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_965 <strong>Reporting Requirements for Foreign Financial Accounts Including Foreign Hedge Funds and Private Equity Funds:</strong> IRS To Allow Taxpayers Recently Learning of Filing Obligations Until September 23, 2009 to File 2008 FBARs Without Penalty Where Tax Consequences Properly Reported https://www.sullcrom.com/publication_detail_966 Tue, 23 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_966 &quot;Takeover Defense Reviews Are no Longer Routine as Unsolicited Bids Become More Mainstream&quot; (<em>The M&amp;A Lawyer</em>, Vol. 13, Issue 6) https://www.sullcrom.com/publication_detail_967 Mon, 22 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_967 <strong>Financial Services Regulation:</strong> Obama Administration Releases Sweeping Financial Reform Proposals: Types of Firms Regulated, Capital Requirements and Activities Restrictions Would Be Substantially Expanded https://www.sullcrom.com/publication_detail_968 Wed, 17 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_968 <strong>Reporting Requirements for Foreign Financial Accounts Including Foreign Hedge Funds and Private Equity Funds:</strong> IRS Representatives Discuss FBAR Filing Requirements in Teleconference in Anticipation of June 30 Deadline https://www.sullcrom.com/publication_detail_969 Tue, 16 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_969 <strong>Shareholder Proxy Access:</strong> SEC Publishes Proposed Rule Providing Shareholders Access to Company Proxy Statements for Director Nominations https://www.sullcrom.com/publication_detail_970 Tue, 16 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_970 Capital Raising Activities of U.S. Banking Organisations https://www.sullcrom.com/publication_detail_971 Mon, 15 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_971 Litigation With Tax Authorities https://www.sullcrom.com/publication_detail_972 Mon, 15 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_972 <strong><em>San Antonio Fire &amp; Police Pension Fund</em> v. <em>Amylin Pharmaceuticals, Inc.</em>:</strong> Delaware Chancery Court Rules that Indenture Permits the Board to Approve as Continuing Directors Persons Nominated by Stockholders in Opposition to the Slate Nominated by the Incumbent Directors https://www.sullcrom.com/publication_detail_973 Fri, 12 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_973 <strong>Dutch Court Approves Settlement Between Non-U.S. Issuer and &quot;Class&quot; of Non-U.S. Claimants:</strong> Amsterdam Court of Appeals Approves a Binding Settlement of Securities Claims for $381 Million Between Royal Dutch Shell and a Group of Non-U.S. Institutional Investors to Settle Securities Fraud Claims https://www.sullcrom.com/publication_detail_974 Fri, 12 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_974 <strong>EC Merger Control:</strong> European Commission imposes landmark fine for late notification of a merger under the EC Merger Regulation https://www.sullcrom.com/publication_detail_975 Thu, 11 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_975 <strong>Treasury Implements TARP Compensation and Corporate Governance Standards:</strong> Pros: Greater Certainty of Programs Covered, Added Flexibility on Continuing Equity Compensation, Positive Clarification for Acquisitions and Guidance on Historic Actions; Cons: Restrictions on Non-Executives, Exempted Commissions Frozen, Restrictive Set of Governance Practices and Potential for Continuing Limits https://www.sullcrom.com/publication_detail_976 Thu, 11 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_976 <strong>Banking Institutions Should Consider Capital Raising Strategies in Light of SCAP Results:</strong> Banking Regulators Are Focusing on a Tier 1 Common/Risk-Weighted Assets Ratio; Although the SCAP Results Are Not Applicable to Non-SCAP Banking Institutions, the SCAP Results Embody General Regulatory Expectations https://www.sullcrom.com/publication_detail_977 Tue, 09 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_977 &quot;Brazil Moves to Economic Center Stage as Brazilian Companies Go Global&quot; (<em>Valor Econ&ocirc;mico</em>) https://www.sullcrom.com/Brazil-Moves-to-Economic-Center-Stage-as-Brazilian-Companies-Go-Global-iValor-Economicoi-06-08-2009 Mon, 08 Jun 2009 04:00:00 GMT https://www.sullcrom.com/Brazil-Moves-to-Economic-Center-Stage-as-Brazilian-Companies-Go-Global-iValor-Economicoi-06-08-2009 Regulatory Oversight and the Origins of the Financial Crisis https://www.sullcrom.com/publication_detail_979 Thu, 04 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_979 <strong>New York State Tax Treatment of Investors in Ponzi Schemes:</strong> New York State Issues Guidance to Ponzi Scheme Victims on Theft Loss Deductions, Following IRS Safe Harbor https://www.sullcrom.com/publication_detail_980 Tue, 02 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_980 <strong>Criminal Defense and Investigations:</strong> Fraud Enforcement and Recovery Act of 2009 https://www.sullcrom.com/publication_detail_981 Mon, 01 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_981 Now Comes the Great Corporate Deleveraging (<em>BusinessWeek</em>) https://www.sullcrom.com/publication_detail_982 Mon, 01 Jun 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_982 <strong>Court Addresses Employee Stock Option Expenses for Transfer Pricing Purposes:</strong> Ninth Circuit Overturns Tax Court and Holds That Expenses Attributable to Employee Stock Options Are &ldquo;Costs&rdquo; of Developing Intangibles for Transfer Pricing Purposes https://www.sullcrom.com/Court-Addresses-Employee-Stock-Option-Expenses-for-Transfer-Pricing-Purposes-05-29-2009 Fri, 29 May 2009 04:00:00 GMT https://www.sullcrom.com/Court-Addresses-Employee-Stock-Option-Expenses-for-Transfer-Pricing-Purposes-05-29-2009 <strong>Adviser Custody Rule Proposals:</strong> The SEC Proposes Rule Amendments Intended to Safeguard the Custody of Client Assets by Investment Advisers https://www.sullcrom.com/publication_detail_984 Tue, 26 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_984 Latin American Firms Pursue Global Status https://www.sullcrom.com/publication_detail_985 Tue, 26 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_985 <strong>Shareholder Proxy Access:</strong> SEC Proposes Rules Providing Shareholder Access to Company Proxy Statements for Director Nominations and Proposals on Nomination Procedures https://www.sullcrom.com/publication_detail_986 Wed, 20 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_986 <strong>Presidential Fiscal Year 2010 Revenue Proposals:</strong> President Releases Fiscal Year 2010 Corporate and Partnership Taxation Proposals https://www.sullcrom.com/publication_detail_987 Tue, 19 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_987 <strong>Short Sale Restrictions:</strong> SEC Releases Short Sale Rule Proposals: Seeks Comments on Price Test and Circuit Breaker Proposals https://www.sullcrom.com/publication_detail_988 Mon, 18 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_988 <strong>Obama Administration&#39;s Fiscal Year 2010 Revenue Proposals:</strong> Proposed Changes to U.S. Federal Income Taxation of Individuals and Estate and Gift Taxation https://www.sullcrom.com/publication_detail_989 Fri, 15 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_989 <strong>Presidential Fiscal Year 2010 Revenue Proposals:</strong> President Releases Fiscal Year 2010 International Taxation Proposals https://www.sullcrom.com/publication_detail_990 Fri, 15 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_990 <strong>Antitrust:</strong> New DOJ Antitrust Division Chief Announces Shifts in Policy, Including Reversal of Bush Administration Anti-Monopoly Stance, Promising More Aggressive Enforcement of Antitrust Laws https://www.sullcrom.com/publication_detail_991 Tue, 12 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_991 <strong>IRS Addresses Consequences of Purchasing and Selling Life Insurance Contracts:</strong> Revenue Rulings Provide Guidance to Policyholders Who Surrender or Sell Life Insurance Contracts and to Investors Who Purchase Life Insurance Contracts From Policyholders https://www.sullcrom.com/publication_detail_992 Fri, 08 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_992 <strong>Treasury Capital Assistance Program and Supervisory Capital Assessment Program:</strong> Treasury and Federal Bank Regulators Release Joint Statement in Anticipation of Stress Test Results https://www.sullcrom.com/publication_detail_993 Wed, 06 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_993 <strong>Antitrust:</strong> Reported FTC Investigation of Interlocking Officers and Directors https://www.sullcrom.com/publication_detail_994 Tue, 05 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_994 <strong>Presidential Proposal on International Taxation:</strong> President Releases Proposal Seeking to Expand U.S. Taxation of Foreign Subsidiaries, Increase International Tax Enforcement, and Make Research and Experimentation Credit Permanent https://www.sullcrom.com/publication_detail_995 Mon, 04 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_995 CEOs&#39; Diminished Power Could Prove Costly https://www.sullcrom.com/publication_detail_996 Mon, 04 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_996 Treatment of Partnerships in the 2008 France-U.K. Tax Treaty https://www.sullcrom.com/publication_detail_997 Mon, 04 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_997 Talking Points https://www.sullcrom.com/publication_detail_998 Fri, 01 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_998 Why Deals Fail https://www.sullcrom.com/publication_detail_999 Fri, 01 May 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_999 <strong>Corporate Governance of Delaware Corporations:</strong> Delaware Adopts Amendments to the Delaware General Corporation Law Relating to Corporate Governance https://www.sullcrom.com/publication_detail_1000 Tue, 28 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1000 <strong>Mutual Fund Advisory Fees:</strong> Eighth Circuit Finds That <em>Gartenberg</em> Factors Are Not Enough; Courts May Consider a Comparison of an Investment Adviser&rsquo;s Fees to Institutional Clients and Mutual Fund Clients https://www.sullcrom.com/publication_detail_1001 Fri, 24 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1001 <strong>Delaware Supreme Court Rejects Bad Faith Claim Against Lyondell Board:</strong> The Court Rejects a Claim that a Truncated Sale Process Run by an Independent Board Violated the Directors&rsquo; Duty to Act in Good Faith https://www.sullcrom.com/publication_detail_1002 Thu, 23 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1002 Failed &#39;Stevens&#39; Prosecution Reveals Need for New DOJ Policy https://www.sullcrom.com/publication_detail_1003 Thu, 23 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1003 <strong>New Italy-U.S. Income Tax Treaty:</strong> A New Income Tax Treaty Between Italy and the United States Has Been Ratified https://www.sullcrom.com/publication_detail_1004 Fri, 17 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1004 &quot;Ordinance of January 30, 2009: A Critical Analysis of the Reform on Declarations of Crossing Shareholding Thresholds and Declarations of Intent&quot; (<em>Droit des Soci&eacute;t&eacute;s</em>) https://www.sullcrom.com/publication_detail_1005 Wed, 15 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1005 <strong>New York State 2009-2010 Budget:</strong> 2009-2010 Budget Bill Makes Important Changes to NYS Tax Laws https://www.sullcrom.com/publication_detail_1006 Mon, 13 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1006 Rethinking Purchase Price Adjustments in Light of Fair Value https://www.sullcrom.com/publication_detail_1007 Mon, 13 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1007 <strong>Short Sale Restrictions:</strong> SEC To Propose Alternative New Short Sale Rules &ndash; Permanent Price Tests and Circuit Breakers To Be Considered https://www.sullcrom.com/publication_detail_1008 Wed, 08 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1008 M&amp;A: A Smart Strategy in a Down Economy https://www.sullcrom.com/publication_detail_1009 Mon, 06 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1009 Karen Seymour, Tracy Richelle High and William Monahan Author Article for PricewaterhouseCoopers&rsquo; 2008 Securities Litigation Study https://www.sullcrom.com/publication_detail_1010 Wed, 01 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1010 Frank Aquila and Melissa Sawyer on Joint Ventures and Strategic Alliances https://www.sullcrom.com/publication_detail_1011 Wed, 01 Apr 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1011 Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You https://www.sullcrom.com/Careers-in-Tax-Law-Perspectives-on-the-Tax-Profession-and-What-It-Holds-for-You-04-01-2009 Wed, 01 Apr 2009 04:00:00 GMT https://www.sullcrom.com/Careers-in-Tax-Law-Perspectives-on-the-Tax-Profession-and-What-It-Holds-for-You-04-01-2009 <strong>First Circuit to Reconsider Work Product Privilege for Tax Accrual Workpapers:</strong> Court of Appeals for the First Circuit Withdraws Opinion and Vacates Judgment in United States v. Textron Inc. and Orders an En Banc Rehearing https://www.sullcrom.com/publication_detail_1012 Fri, 27 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1012 <strong>German Merger Control:</strong> Germany Introduces New Thresholds for Merger Notifications and Steps Up Enforcement Activities against &ldquo;Gun Jumping&rdquo; https://www.sullcrom.com/publication_detail_1013 Thu, 26 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1013 <strong>Public-Private Investment Programs:</strong> Treasury Department Explains Public-Private Investment Programs to Purchase Legacy Real Estate-Related Loans and Securities https://www.sullcrom.com/publication_detail_1014 Wed, 25 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1014 <strong>Bona Fide Hedge Exemptions for Commodity Swap Dealers:</strong> CFTC Issues Concept Release Seeking Comment on Whether to Eliminate the Bona Fide Hedge Exemption for Certain Swap Dealers and Create a New Exemption from Speculative Position Limits https://www.sullcrom.com/publication_detail_1015 Tue, 24 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1015 <strong>Antitrust Developments in the PRC:</strong> PRC Ministry of Commerce Blocks Coca-Cola&#39;s Proposed Acquisition of China Huiyuan Juice https://www.sullcrom.com/publication_detail_1016 Mon, 23 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1016 Dressed for Distress (<em>The Deal</em>) https://www.sullcrom.com/publication_detail_1017 Mon, 23 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1017 <strong>Tax Treatment of Investors in Ponzi Schemes:</strong> IRS Issues Guidance to Ponzi Scheme Victims on Theft Loss Deductions, Including a Safe Harbor for the Computation of Losses https://www.sullcrom.com/publication_detail_1018 Wed, 18 Mar 2009 04:00:00 GMT https://www.sullcrom.com/publication_detail_1018 <strong>SEC Publishes Final Rules on Mandatory Filing of Interactive Financial Data:</strong> New Rules Mandate the Inclusion of a Separate Exhibit Containing Financial Statements in XBRL Format Beginning for Many Large Issuers with Filings Made for the Second Quarter of 2009 https://www.sullcrom.com/publication_detail_1019 Thu, 05 Mar 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1019 <strong>Election of Directors:</strong> NYSE Moves to Eliminate Broker Discretionary Voting on the Election of Directors Beginning as Early as 2010 https://www.sullcrom.com/publication_detail_1020 Mon, 02 Mar 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1020 Caveat Emptor. Distressed Acquisitions Yield Rewards, But Risks Too (<em>The M&amp;A Lawyer</em>) https://www.sullcrom.com/publication_detail_1021 Sun, 01 Mar 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1021 <strong>Changes to Form D Filing:</strong> Mandatory Electronic Filing of Form D Will Become Effective on March 16, 2009 https://www.sullcrom.com/publication_detail_1022 Fri, 27 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1022 <strong>Whistleblower Protection:</strong> American Recovery and Reinvestment Act of 2009 Includes Broad Protection for Employees of Stimulus Fund Recipients Who Report Improper Use or Gross Waste of Funds https://www.sullcrom.com/publication_detail_1023 Fri, 27 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1023 <strong>Shareholder Advisory Vote on Executive Compensation for TARP Participants:</strong> SEC Staff Provides Guidance to TARP Participants That Say-on-Pay Advisory Vote Must Appear in 2009 Proxy Statements and That Preliminary Proxy Statements Must Be Filed with the SEC https://www.sullcrom.com/publication_detail_1024 Wed, 25 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1024 <strong>American Recovery and Reinvestment Act:</strong> Stimulus Package Modifies Rules on Cancellation of Indebtedness Income, Certain High-Yield Debt Obligations, Section 382 Ownership Changes and Net Operating Loss Carrybacks https://www.sullcrom.com/publication_detail_1025 Tue, 24 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1025 <strong>Economic &quot;Stimulus&quot; Legislation to Impose New Executive Compensation Restrictions:</strong> Applies to Existing and Future TARP Participants https://www.sullcrom.com/publication_detail_1026 Fri, 13 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1026 <strong>UK Worldwide Debt Cap:</strong> Revised UK Tax Rules on the Deductibility of Interest and other Financing Costs https://www.sullcrom.com/publication_detail_1027 Fri, 13 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1027 <strong>UK Taxation of Foreign Profits:</strong> Loans and derivatives forming part of tax avoidance arrangements https://www.sullcrom.com/publication_detail_1028 Thu, 12 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1028 <strong>Comprehensive Financial Stability Plan:</strong> Treasury Secretary Geithner Announces Comprehensive Financial Stability Plan to Restore Stability to the U.S. Financial System and Restart the Flow of Credit https://www.sullcrom.com/publication_detail_1029 Tue, 10 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1029 <strong>EC Competition Law:</strong> European Court of First Instance Confirms EC Commission&rsquo;s Broad Discretion to Require Information From Parties to Merger Transactions https://www.sullcrom.com/publication_detail_1030 Tue, 10 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1030 <strong>Allocation and Recovery of Stock Basis:</strong> Proposed Regulations Provide New Rules for the Allocation and Recovery of Stock Basis https://www.sullcrom.com/publication_detail_1031 Mon, 09 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1031 <strong>Protocol to France-U.S. Tax Treaty:</strong> France and the United States Sign a Protocol Amending the Income Tax Treaty https://www.sullcrom.com/publication_detail_1032 Mon, 09 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1032 <strong>Federal Arbitration Act: Class Action Waiver Provisions:</strong> Second Circuit Holds Class Action Waiver Provision Unenforceable Under Federal Arbitration Act Where Enforcement Would Preclude Vindication of Plaintiffs&rsquo; Rights https://www.sullcrom.com/publication_detail_1033 Fri, 06 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1033 <strong>Strict New Executive Compensation Standards Under TARP:</strong> Treasury Announces Strict New Executive Compensation Guidelines Under TARP. Changes Follow Clarification of Existing Standards and Additional Reporting and Recordkeeping Requirements. https://www.sullcrom.com/publication_detail_1034 Thu, 05 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1034 Hostile to Whom? Unsolicited Offers Become Mainstream Lessons From InBev&rsquo;s Acquisition of Anheuser-Busch (<em>The New York Times</em> Dealbook) https://www.sullcrom.com/publication_detail_1035 Tue, 03 Feb 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1035 <strong>Section 409A Violations: Income Inclusion and Correction:</strong> Recent Guidance Provides Rules for Calculating Nonqualified Deferred Compensation Amounts Includible in Income under Section 409A and Relief from Certain Section 409A Operational Failures https://www.sullcrom.com/publication_detail_1036 Fri, 30 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1036 <strong>Wage Discrimination Legislation:</strong> President Signs Bill Extending Statute of Limitations for Discriminatory Compensation Claims https://www.sullcrom.com/publication_detail_1037 Thu, 29 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1037 <strong>Oil and Gas Reserves Disclosure:</strong> SEC Adopts Rules to Modernize Disclosure Requirements for Oil and Gas Reserves https://www.sullcrom.com/publication_detail_1038 Mon, 26 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1038 French Audit Committees Rules https://www.sullcrom.com/publication_detail_1039 Mon, 26 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1039 <strong>Best Practices for Hedge Fund Managers and Investors:</strong> Two Private Sector Committees Release Final Reports on Best Practices for Hedge Fund Participants https://www.sullcrom.com/publication_detail_1040 Thu, 22 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1040 <strong>Regulated Investment Companies:</strong> IRS Extends Guidance on Stock Distributions to Publicly-Traded Regulated Investment Companies https://www.sullcrom.com/publication_detail_1041 Mon, 12 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1041 <strong>UK Taxation of Foreign Profits/UK Tax Reform:</strong> The New UK Distribution Exemption and Controlled Foreign Company Changes/Proposed Overhaul of the Treasury Consent Regime https://www.sullcrom.com/publication_detail_1042 Thu, 08 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1042 <strong>Hart-Scott-Rodino Act:</strong> HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/publication_detail_1043 Tue, 06 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1043 Capital Increases Deemed Settled and Delivered https://www.sullcrom.com/publication_detail_1044 Thu, 01 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1044 Frank Aquila and Melissa Sawyer on Unsolicited Takeover Offers (<em>Emerging Issues Analysis</em>) https://www.sullcrom.com/publication_detail_1045 Thu, 01 Jan 2009 05:00:00 GMT https://www.sullcrom.com/publication_detail_1045 &quot;The Sound of Silence: Eligibility Qualifications and Article III&quot; for <em>6 Seton Hall Circuit Review 55</em> https://www.sullcrom.com/The-Sound-of-Silence-Eligibility-Qualifications-and-Article-III-for-i6-Seton-Hall-Circuit-Review-55I Thu, 01 Jan 2009 05:00:00 GMT https://www.sullcrom.com/The-Sound-of-Silence-Eligibility-Qualifications-and-Article-III-for-i6-Seton-Hall-Circuit-Review-55I SEC Filings Delays Found Not to Permit Bondholders to Accelerate Repayments https://www.sullcrom.com/publication_detail_1046 Mon, 29 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1046 <strong>Exchange Act Reports, Proxy Statements and Registration Statements:</strong> Federal Court of Appeals Focuses Attention on Disclosure of Representations in Agreements Filed with the SEC https://www.sullcrom.com/publication_detail_1047 Tue, 23 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1047 <strong>Tax-Free Spin-Offs:</strong> The Internal Revenue Service Issues Temporary Regulations Liberalizing the &ldquo;Hot Stock&rdquo; Rules https://www.sullcrom.com/publication_detail_1048 Tue, 23 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1048 IRS Alternatives to the Traditional Tax Controversy System https://www.sullcrom.com/publication_detail_1049 Sun, 21 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1049 <strong>Corporate Reorganizations:</strong> IRS Finalizes Regulations on the Extent To Which Creditors of a Corporation Will Be Treated as Proprietors in Determining Whether Continuity of Interest Is Preserved in a Potential Reorganization https://www.sullcrom.com/publication_detail_1050 Tue, 16 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1050 <strong>Deductibility of Bundled Fiduciary Fees:</strong> Bundled Fiduciary Fees Deductible Without Regard to the Two Percent Floor for 2008 Tax Year https://www.sullcrom.com/publication_detail_1051 Mon, 15 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1051 <strong>Family and Medical Leave Act:</strong> U.S. Department of Labor Publishes Final FMLA Rules and Regulations, Effective January 16, 2009 https://www.sullcrom.com/publication_detail_1052 Thu, 11 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1052 <strong>Real Estate Investment Trusts:</strong> IRS Issues Temporary Guidance on Stock Distributions by Real Estate Investment Trusts https://www.sullcrom.com/publication_detail_1053 Wed, 10 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1053 <strong>The Financial Crisis and the Business Judgment Rule:</strong> State Courts Reject Challenges to Bear Stearns and Wachovia Transactions https://www.sullcrom.com/publication_detail_1054 Mon, 08 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1054 <strong>Americans With Disabilities Act:</strong> EEOC Releases Guidance Regarding the Acceptability of Employers&rsquo; Performance and Conduct Standards https://www.sullcrom.com/publication_detail_1055 Tue, 02 Dec 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1055 <strong>Investment Advisers:</strong> FERC Asserts Jurisdiction Over Securities Transactions by Certain Investment Advisers https://www.sullcrom.com/publication_detail_1056 Wed, 26 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1056 <strong>Registration Exemption for FDIC Guarantee Program:</strong> The SEC Staff Confirms that Debt Securities Guaranteed by the FDIC under Its Temporary Liquidity Guarantee Program Are Exempt from Registration under the Securities Act https://www.sullcrom.com/publication_detail_1057 Wed, 26 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1057 <strong>Proposed Roadmap For IFRS Adoption:</strong> SEC Proposes a Roadmap that Could Lead to Mandatory Use of IFRS by U.S. Issuers Beginning in 2014 - 2016; Also Proposes Rules Permitting Early Use of IFRS by Certain U.S. Issuers https://www.sullcrom.com/publication_detail_1058 Mon, 24 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1058 <strong>House Bill Would Prospectively Reverse Internal Revenue Service Notice that Applies Section 382 to Loan Loss and Bad Debt Deductions of Banks and Thrifts</strong> https://www.sullcrom.com/publication_detail_1059 Fri, 21 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1059 <strong>Implementing Workforce Reductions:</strong> Legal and Strategic Factors to Bear in Mind When Considering Reductions in Workforce Size to Adjust to Economic Conditions https://www.sullcrom.com/publication_detail_1060 Wed, 19 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1060 <strong>Internet Gambling:</strong> Agencies Promulgate Final Regulations on Internet Gambling https://www.sullcrom.com/publication_detail_1061 Fri, 14 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1061 A Series of Unfortunate Events: How 2008 Changed M&amp;A and What it Means for the Year Ahead (<em>The M&amp;A Lawyer</em>) https://www.sullcrom.com/publication_detail_1063 Mon, 10 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1063 <strong>Partnership Debt-for-Equity Exchanges:</strong> IRS Issues Proposed Regulations On Cancellation of Indebtedness Income and Other Consequences of an Exchange of Partnership Debt for Partnership Equity https://www.sullcrom.com/publication_detail_1064 Mon, 03 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1064 <strong>Patent Law:</strong> Federal Circuit Court of Appeals Upholds Patent Examiner&rsquo;s Rejection of Business Process Claim https://www.sullcrom.com/publication_detail_1065 Mon, 03 Nov 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1065 <strong>Foreign Investment in U.S. Infrastructure:</strong> IRS Issues Advance Notice of Proposed Regulations and Requests Comments On FIRPTA Treatment of Governmental Permits in U.S. Infrastructure Transactions https://www.sullcrom.com/publication_detail_1066 Thu, 30 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1066 <strong>U.S. Securities Litigation Against Non-U.S. Issuers by Non-U.S. Plaintiffs:</strong> Second Circuit Appellate Court Tightens Rules Governing &ldquo;Foreign-Cubed&rdquo; Claims https://www.sullcrom.com/publication_detail_1067 Thu, 30 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1067 <strong>Tax Provisions in EESA/Energy/Extenders:</strong> Legislation Extends Expiring Tax Provisions, Fixes &ldquo;Tax Return Preparer&rdquo; Rules, and Enacts Revenue Raisers https://www.sullcrom.com/publication_detail_1068 Wed, 29 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1068 <strong>FDIC Temporary Liquidity Guarantee Program:</strong> The FDIC Issues Interim Rule Regarding Temporary Liquidity Guarantee Program https://www.sullcrom.com/publication_detail_1069 Mon, 27 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1069 <strong>Estate Planning:</strong> Current Market Conditions Create Opportunities for Estate Planning Strategies https://www.sullcrom.com/publication_detail_1070 Fri, 24 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1070 <strong>Guidance on Tax Issues Resulting from Financial Market Turmoil:</strong> The IRS and the Treasury Department Provide Guidance in Response to Recent Market Turmoil https://www.sullcrom.com/publication_detail_1071 Wed, 22 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1071 <strong>Money Market Investor Funding Facility:</strong> Federal Reserve Announces Creation of the Money Market Investor Funding Facility; SEC Staff Grants Interpretive and No Action Relief to Permit Money Market Funds to Participate in the Program https://www.sullcrom.com/publication_detail_1072 Wed, 22 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1072 <strong>Treasury Implements New Executive Compensation Standards:</strong> Executive Compensation Standards under the Emergency Economic Stabilization Act https://www.sullcrom.com/publication_detail_1073 Tue, 21 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1073 <strong>French Bank Relief Act:</strong> &euro;360 Billion Bank Relief Program and Related Measures Enacted into French Law https://www.sullcrom.com/publication_detail_1074 Mon, 20 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1074 <strong>Short Sale Rulemaking:</strong> SEC Extends and Modifies, or Makes Permanent, Four Short Sale Rules Recently Adopted on an Emergency Basis; Rules Were Due to Expire on October 17, 2008 https://www.sullcrom.com/publication_detail_1075 Fri, 17 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1075 <strong>New York Employment Law Update:</strong> Recent Legislative Developments in New York State Regarding Reductions in Force and Criminal Conviction Records https://www.sullcrom.com/publication_detail_1076 Thu, 16 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1076 <strong>Cross-Border Business Combination Transactions:</strong> SEC Amends Rules on Cross-Border Tender Offers, Business Combinations and Rights Offerings https://www.sullcrom.com/publication_detail_1077 Wed, 15 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1077 <strong>Internal Revenue Service Notices Minimize Tax Consequences of Transactions Completed Under the Emergency Economic Stabilization Act:</strong> The Internal Revenue Service Issues Notices to Minimize the Likelihood that U.S. Treasury Equity Investments Will Cause &ldquo;Changes of Ownership&rdquo; that Result in Limitations on the Use of Net Operating Losses and Built-In Losses https://www.sullcrom.com/publication_detail_1078 Tue, 14 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1078 <strong>Amendments to the Americans with Disabilities Act:</strong> Congress Substantially Broadens the Scope of the Americans with Disabilities Act of 1990 (ADA) https://www.sullcrom.com/publication_detail_1079 Tue, 07 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1079 <strong>Beneficial Ownership Reporting by Non-U.S. Institutions:</strong> SEC Expands Eligibility for Short-Form Schedule 13G Reporting to Certain Non-U.S. Institutions and Amends Beneficial Ownership Calculation under Section 16 https://www.sullcrom.com/publication_detail_1080 Tue, 07 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1080 <strong>Emergency Economic Stabilization Act:</strong> Troubled Asset Relief Program and Related Measures Enacted into Law https://www.sullcrom.com/publication_detail_1081 Tue, 07 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1081 <strong>Financial Bailout Legislation Restricts Executive Compensation:</strong> Emergency Economic Stabilization Act Limits Executive Compensation at Participating Institutions https://www.sullcrom.com/publication_detail_1082 Tue, 07 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1082 <strong>Foreign Private Issuer Reporting Requirements:</strong> SEC Adopts Rules to Accelerate the Filing Deadline for Annual Reports on Form 20-F and to Amend Certain Disclosure Requirements for Foreign Private Issuers https://www.sullcrom.com/publication_detail_1083 Tue, 07 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1083 <strong>Orders Concerning Short Selling:</strong> SEC Announces Extension of Emergency Short Selling Orders and Related Action https://www.sullcrom.com/publication_detail_1084 Thu, 02 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1084 <strong>Internal Revenue Service Notice Discusses Application of Section 382 to Banks:</strong> Losses on Loans and Bad Debt Deductions Not Treated as Built-in Losses or Deductions Subject to Section 382 Limitations https://www.sullcrom.com/publication_detail_1085 Wed, 01 Oct 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1085 Teoria e pratica della fiscalit&agrave; dei trust - Dottrina, casi e soluzioni operative https://www.sullcrom.com/Teoria-e-pratica-della-fiscalita-dei-trust---Dottrina-casi-e-soluzioni-operative-10-01-2008 Wed, 01 Oct 2008 04:00:00 GMT https://www.sullcrom.com/Teoria-e-pratica-della-fiscalita-dei-trust---Dottrina-casi-e-soluzioni-operative-10-01-2008 <b>U.S. Treasury Establishes Money Market Fund Guarantee Program</b>: U.S. Treasury Department Announces the Terms of Participation in its Temporary Guarantee Program for eligible publicly offered Money Market Funds registered under the Investment Company Act https://www.sullcrom.com/SC_Publication_US_Treasury_Establishes_Money_Market_Fund_Guarantee_Program Mon, 29 Sep 2008 04:00:00 GMT https://www.sullcrom.com/SC_Publication_US_Treasury_Establishes_Money_Market_Fund_Guarantee_Program <strong>Noncontrolling Investments in Banking Organizations:</strong> Federal Reserve Liberalizes Policy on Certain Aspects of Permissible Noncontrolling Equity Investments; Does Not Address Certain Structural Issues for Private Equity Investors https://www.sullcrom.com/publication_detail_1086 Wed, 24 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1086 <strong>Emergency SEC Orders Concerning Short Sales:</strong> SEC Takes Temporary Action to Prohibit Most Short Sales in Publicly Traded Shares of Certain Financial Firms and to Require Certain Institutional Investment Managers to Report Information Concerning Daily Short Sales https://www.sullcrom.com/publication_detail_1087 Mon, 22 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1087 <strong>SEC Emergency Order on Issuer Repurchases:</strong> Temporary Emergency Order Eases Timing and Volume Conditions of Exchange Act Rule 10b-18 https://www.sullcrom.com/publication_detail_1088 Fri, 19 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1088 <strong>Majority Election of Directors in New York:</strong> New York Amends Process to Adopt Majority Election of Directors https://www.sullcrom.com/publication_detail_1089 Wed, 17 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1089 <strong>Foreign Private Issuer Exemption from Exchange Act Registration:</strong> SEC Adopts Amendments to the Rule 12g3-2(b) Exemption https://www.sullcrom.com/publication_detail_1090 Fri, 12 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1090 <strong>Criminal Defense and Investigations:</strong> Second Circuit Affirms SDNY Ruling that Prosecutors Denied Defendants&rsquo; Sixth Amendment Rights; DOJ Issues New Principles for Prosecution of Business Organizations https://www.sullcrom.com/Criminal-Defense-and-Investigations-09-03-2008 Wed, 03 Sep 2008 04:00:00 GMT https://www.sullcrom.com/Criminal-Defense-and-Investigations-09-03-2008 The Legal Media Group Guide to the World&#39;s Leading White Collar Crime Lawyers https://www.sullcrom.com/publication_detail_1092 Mon, 01 Sep 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1092 <strong>Tax Election to Treat Disposition of Stock of a Subsidiary as a Sale of Its Assets:</strong> Proposed Regulations Would Allow a Corporation to Treat Certain Dispositions of Stock of a Subsidiary as a Sale of Its Assets https://www.sullcrom.com/publication_detail_1093 Fri, 29 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1093 <strong>Cross-Border Business Combination Transactions:</strong> SEC Approves Amendments to Rules on Cross-Border Tender Offers, Business Combinations and Rights Offerings https://www.sullcrom.com/publication_detail_1094 Thu, 28 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1094 <strong>Foreign Private Issuer Reporting Requirements and Exemption from Registration; Roadmap for Use of IFRS by U.S. Issuers:</strong> SEC Adopts Rules to Accelerate the Filing Deadline for Annual Reports on Form 20-F, to Amend Certain Disclosure Requirements for Foreign Private Issuers and to Amend the Eligibility Criteria for the Rule 12g3-2(b) Exemption. SEC Proposes Roadmap for Potential Use of IFRS by U.S. Issuers. https://www.sullcrom.com/publication_detail_1095 Thu, 28 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1095 French Modernization of Economy Provisions related to French Trust Law https://www.sullcrom.com/publication_detail_1096 Thu, 28 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1096 37th Annual Review of Criminal Procedure 2008 - Prosecution of Process Crimes: Thoughts and Trends https://www.sullcrom.com/publication_detail_1097 Mon, 25 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1097 <strong>FTC Proposed Rule on Market Manipulation in the Petroleum Industry:</strong> Federal Trade Commission Proposes Anti-Manipulation Rule in the Petroleum Industry https://www.sullcrom.com/publication_detail_1098 Thu, 21 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1098 <strong>Company Websites and Electronic Media:</strong> SEC Provides Additional Guidance on the Use of Websites and Electronic Media for Disclosures to Investors https://www.sullcrom.com/publication_detail_1099 Tue, 19 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1099 <strong>NYSE and Nasdaq Director Independence:</strong> NYSE and Nasdaq Modify Bright-Line Director Independence Tests Consistent with Earlier Proposals https://www.sullcrom.com/publication_detail_1100 Thu, 14 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1100 <strong>Board Oversight of Investment Adviser Trading Practices and Use of Soft Dollars:</strong> SEC Issues Proposed Guidance Regarding Mutual Fund Board Oversight of Investment Adviser Trading of Portfolio Securities and Use of Soft Dollars https://www.sullcrom.com/publication_detail_1101 Tue, 12 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1101 <strong>Legislation Affecting Energy Trading:</strong> Recent Developments - The House fails to pass Rep. Peterson&#39;s &ldquo;Commodity Markets Transparency and Accountability Act of 2008,&quot; while the Senate considers Sen. Reid&#39;s &quot;Stop Excessive Energy Speculation Act of 2008.&quot; https://www.sullcrom.com/publication_detail_1102 Thu, 07 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1102 NLRA Issues for the Non-Union Workplace https://www.sullcrom.com/publication_detail_1103 Fri, 01 Aug 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1103 <strong>Religious Discrimination:</strong> EEOC Issues New Compliance Manual Provisions on Religious Discrimination https://www.sullcrom.com/publication_detail_1104 Thu, 31 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1104 <strong>Creditability of Foreign Taxes:</strong> Treasury Issues Temporary Regulations on Certain Foreign Tax Credit Transactions https://www.sullcrom.com/publication_detail_1105 Mon, 21 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1105 <strong>Delaware Corporate Law:</strong> Delaware Supreme Court Decides That Shareholder-Adopted Bylaw May Not Restrict Directors&rsquo; Exercise of Their Fiduciary Duties https://www.sullcrom.com/publication_detail_1106 Fri, 18 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1106 <strong>Patent Law:</strong> Federal Circuit Court of Appeals Overturns Infringement Judgment Involving a Financial Services Patent https://www.sullcrom.com/publication_detail_1107 Wed, 16 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1107 The SEC&#39;s Cross-Border Proposal: Top Four Ways Deals Would Change https://www.sullcrom.com/publication_detail_1108 Tue, 15 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1108 <strong>Expansion of Exemptions from Registration for Non-U.S. Broker-Dealers:</strong> SEC Proposes to Broaden Exemptions under Rule 15a-6 https://www.sullcrom.com/publication_detail_1109 Mon, 14 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1109 <strong>Real Estate Mortgage Investment Conduits and Fixed Investment Trusts:</strong> IRS Issues Revenue Procedure Giving Securitization Vehicles Additional Flexibility to Make &ldquo;Fast Track&rdquo; Modifications to Certain Subprime Mortgages Without Risking Adverse Tax Consequences https://www.sullcrom.com/publication_detail_1110 Wed, 09 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1110 <strong>EC Competition Law:</strong> European Commission Introduces a Settlement Procedure for Cartel Investigations https://www.sullcrom.com/publication_detail_1111 Wed, 02 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1111 <strong>Proposed Legislation Affecting Energy Trading:</strong> Proposed Legislation Responding to the Substantial Increase in the Price of Energy Commodities https://www.sullcrom.com/publication_detail_1112 Tue, 01 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1112 Frank Aquila and Melissa Sawyer on Cross-Border Deals (<em>Emerging Issues Analysis</em>) https://www.sullcrom.com/publication_detail_1113 Tue, 01 Jul 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1113 <strong>Auction Rate Preferred Stock:</strong> Revisions to IRS Guidance on Effect of Liquidity Facilities on Equity Character of Auction Rate Preferred Stock Issued by Closed-End Regulated Investment Companies https://www.sullcrom.com/publication_detail_1114 Thu, 26 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1114 <strong>Expansion of Exemptions from Registration for Non-U.S. Broker-Dealers:</strong> SEC Proposes to Broaden Exemptions under Rule 15a-6 https://www.sullcrom.com/publication_detail_1115 Thu, 26 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1115 <strong>Taxation of U.S. Citizens Who Relinquish Citizenship and Long-Term U.S. Residents Who Terminate Residency:</strong> The Heroes Earnings Assistance and Relief Tax Act of 2008, Enacted into Law on June 17, 2008, Dramatically Changes the Taxation of U.S. Citizens Who Relinquish Their U.S. Citizenship and Long-Term Residents Who Terminate Their U.S. Residency https://www.sullcrom.com/publication_detail_1117 Tue, 17 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1117 <strong>Auction Rate Preferred Stock:</strong> IRS Provides Guidance on Effect of Liquidity Facilities on Equity Character of Auction Rate Preferred Stock Issued by Closed-End Regulated Investment Companies https://www.sullcrom.com/publication_detail_1118 Mon, 16 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1118 <strong>Employee Compensation:</strong> Article 6 of the New York Labor Law Applies to &ldquo;Executives,&rdquo; But Permits Commission Agreements That Provide for Deductions From Gross Commissions https://www.sullcrom.com/publication_detail_1119 Mon, 16 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1119 <strong>Killer B Transactions:</strong> IRS Issues Regulations Treating an Acquisition of Parent Shares by a Subsidiary in Connection with a Reorganization as a Distribution https://www.sullcrom.com/publication_detail_1120 Mon, 16 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1120 <strong>United States Real Property Interests:</strong> IRS Issues Favorable Revenue Ruling on Notional Principal Contracts Linked to United States Real Estate Indices https://www.sullcrom.com/publication_detail_1121 Fri, 13 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1121 <strong>Supreme Court Clarifies Scope of Patent Exhaustion Doctrine:</strong> Exhaustion Doctrine Applies to Method Claims; Patent Rights Exhausted Upon Authorized Sale by Licensee https://www.sullcrom.com/publication_detail_1122 Tue, 10 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1122 <strong>SEC Financial Reporting:</strong> SEC&#39;s Mandatory XBRL Financial Data Initiative May Require Immediate Effort by 500 Largest Companies Using US GAAP https://www.sullcrom.com/publication_detail_1123 Mon, 09 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1123 <strong>FICA Taxes and Deferred Compensation - Offshore Developments:</strong> Legislative Developments on FICA Withholding Tax Obligations Imposed on Foreign Subsidiaries and Proposed Offshore Deferred Compensation Rules https://www.sullcrom.com/publication_detail_1124 Mon, 02 Jun 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1124 &quot;Doing Away With Appraisal in Public Deals&quot; (<em>Delaware Lawyer</em>) https://www.sullcrom.com/publication_detail_1125 Sat, 31 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1125 <strong>Partnership Taxation:</strong> IRS Finalizes Regulations Relating to Allocations of Partnership Items Involving Partners That Are Look-Through Entities https://www.sullcrom.com/publication_detail_1126 Fri, 30 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1126 <strong>Employment Discrimination Litigation:</strong> U.S. Supreme Court Rules that Section 1981 Encompasses Retaliation Claims https://www.sullcrom.com/publication_detail_1127 Thu, 29 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1127 <strong>FERC Enforcement:</strong> FERC Enforcement Package Issued on May 15, 2008 https://www.sullcrom.com/publication_detail_1128 Tue, 27 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1128 <strong>Mutual Fund Advisory Fees:</strong> Seventh Circuit Finds That Courts Should Not Review the Reasonableness of Fees Paid to Investment Advisers So Long as the Fund&rsquo;s Directors Have Full Disclosure and the Ability to Negotiate https://www.sullcrom.com/publication_detail_1129 Fri, 23 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1129 <strong>Anti-Discrimination Legislation:</strong> President Signs Bill Barring Employers and Medical Insurers from Using Genetic Data to Discriminate Against Workers https://www.sullcrom.com/publication_detail_1130 Thu, 22 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1130 <strong>Cross-Border Business Combination Transactions:</strong> SEC Proposes to Amend Rules on Cross-Border Tender Offers, Business Combinations and Rights Offerings https://www.sullcrom.com/publication_detail_1131 Wed, 21 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1131 <strong>Real Estate Mortgage Investment Conduits and Fixed Investment Trusts:</strong> IRS Issues Revenue Procedure Giving Loan Servicers Additional Flexibility to Modify Mortgage Terms Without Risking Adverse Tax Consequences https://www.sullcrom.com/publication_detail_1132 Mon, 19 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1132 <strong>Event Contract Markets:</strong> CFTC Issues Concept Release Seeking Comment on the Appropriate Regulatory Treatment of Event Contracts https://www.sullcrom.com/publication_detail_1133 Fri, 09 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1133 <strong>CFIUS Review of Foreign Investment:</strong> U.S. Treasury Department Proposes New Regulations to Govern National Security Review of Foreign Investment in the United States https://www.sullcrom.com/publication_detail_1134 Thu, 08 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1134 <strong>Market Manipulation in the Petroleum Industry:</strong> Federal Trade Commission Seeks Public Comment On Anti-Manipulation Rule in the Petroleum Industry https://www.sullcrom.com/publication_detail_1135 Thu, 08 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1135 <strong>Central Banks&#39; Liquidity Measures:</strong> Federal Reserve Expands U.S. Lending Programs, Announces Coordinated Actions with ECB and Swiss National Bank to Expand Liquidity Measures https://www.sullcrom.com/publication_detail_1136 Mon, 05 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1136 Book-Entry Deposit Procedures for Certain Offerings by Non-U.S. Issuers under Section 3(c)(7) of the Investment Company Act (2008, accompanied by related 2003 article) https://www.sullcrom.com/publication_detail_1137 Thu, 01 May 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1137 Rodge Cohen and Beth Davy Co-author Article on Regulatory Developments for <em>Global Banking &amp; Financial Policy Review</em> https://www.sullcrom.com/cohen-davy-co-author-article-regulatory-developments-global-banking-financial-policy-review-2008 Thu, 01 May 2008 04:00:00 GMT https://www.sullcrom.com/cohen-davy-co-author-article-regulatory-developments-global-banking-financial-policy-review-2008 <strong>Agricultural Commodities Markets:</strong> CFTC Agricultural Forum Discussed the Impact of Speculative Activities on the U.S. Agricultural Commodities Markets https://www.sullcrom.com/publication_detail_1138 Fri, 25 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1138 <strong>Best Practices for Hedge Fund Managers and Investors:</strong> Two Private Sector Committees Release Best Practices for Hedge Fund Participants https://www.sullcrom.com/publication_detail_1139 Fri, 18 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1139 <strong>Levitt Corp. v. Office Depot, Inc.:</strong> Delaware Chancery Court Addresses Again the Applicability of an Advance Notice Bylaw in a Proxy Contest https://www.sullcrom.com/publication_detail_1140 Fri, 18 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1140 <strong>Employment Discrimination Litigation:</strong> EEOC Proposes Update to ADEA Regulations in Light of 2005 Supreme Court Ruling on Disparate Impact Claims https://www.sullcrom.com/publication_detail_1141 Fri, 04 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1141 La legge che istituisce la fiducia: tra equilibrio e incoerenza https://www.sullcrom.com/publication_detail_1142 Tue, 01 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1142 Navigating the Subprime Lending Industry: Leading Lawyers on Understanding the Subprime Collapse, the Causes of Current Lending Climate, and the Industry&#39;s Pending Future https://www.sullcrom.com/publication_detail_1143 Tue, 01 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1143 The Four R&#39;s Revisited: Regulation, Rulings, Reliance, and Retroactivity in the 21st Century: A View From Within https://www.sullcrom.com/publication_detail_1144 Tue, 01 Apr 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1144 New Guidelines for Corporate Monitors https://www.sullcrom.com/publication_detail_1145 Thu, 27 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1145 <strong>Foreign Base Company Sales Income:</strong> Proposed Regulations Modify the Manufacturing Exception to Foreign Base Company Sales Income https://www.sullcrom.com/publication_detail_1146 Thu, 20 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1146 <strong>JANA Master Fund, Ltd. v. CNET Networks, Inc.:</strong> Delaware Chancery Court Rules That Company&#39;s Advance Notice Bylaw Applies Only to 14a-8 Proposals, and Not Independently Financed Proxy Solicitations https://www.sullcrom.com/publication_detail_1147 Wed, 19 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1147 <strong>U.S. Taxation of Foreign Governments:</strong> Congressional Joint Committee on Taxation to Analyze U.S. Taxation of Foreign Governments, Including Sovereign Wealth Funds https://www.sullcrom.com/publication_detail_1148 Wed, 19 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1148 <strong>Delayed SEC Filings:</strong> Recent Decisions Have Held That an Issuer&rsquo;s Delayed SEC Filing Does Not Breach Its Indenture https://www.sullcrom.com/publication_detail_1149 Fri, 14 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1149 <strong>Foreign Private Issuer Reporting Requirements:</strong> SEC Proposes to Accelerate the Filing Deadline for Annual Reports on Form 20-F and to Amend Certain Disclosure Requirements for Foreign Private Issuers https://www.sullcrom.com/publication_detail_1150 Fri, 14 Mar 2008 04:00:00 GMT https://www.sullcrom.com/publication_detail_1150 <strong>Foreign Private Issuer Exemption from SEC Registration:</strong> SEC Proposes to Amend the Rule 12g3-2(b) Exemption https://www.sullcrom.com/publication_detail_1151 Thu, 06 Mar 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1151 <strong>German Competition Law:</strong> German Federal Cartel Office Orders the Unwinding of the Acquisition of a 13.75% Shareholding https://www.sullcrom.com/publication_detail_1152 Tue, 04 Mar 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1152 Listing and Trading Non-Fungible Financial Instruments https://www.sullcrom.com/publication_detail_1153 Sat, 01 Mar 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1153 <strong>Employment Discrimination Litigation:</strong> U.S. Supreme Court Rules on Admissibility of &ldquo;Me-Too&rdquo; Evidence and the Meaning of an EEOC &ldquo;Charge&rdquo; https://www.sullcrom.com/publication_detail_1154 Fri, 29 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1154 <strong>Court of Appeals Upholds Timely Filing Requirement for Foreign Corporations:</strong> Court of Appeals Overturns Tax Court Decision Invalidating Timely Filing Requirement of Treas. Regs. &sect;&sect; 1.882-4(a)(2) and (3)(i) https://www.sullcrom.com/publication_detail_1155 Wed, 27 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1155 Private equity - introduction https://www.sullcrom.com/publication_detail_1156 Tue, 26 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1156 <strong>Section 162(m) Performance Arrangements:</strong> IRS Delays Effect of Recent Change in Position on Involuntary Terminations and Retirements https://www.sullcrom.com/publication_detail_1157 Fri, 22 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1157 Listings via Private Placements https://www.sullcrom.com/publication_detail_1158 Mon, 18 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1158 <strong>Foreign Private Issuer Reporting Requirements and Exemption from Registration:</strong> SEC Proposes to Accelerate the Filing Deadline for Annual Reports on Form 20-F, to Amend Certain Disclosure Requirements for Foreign Private Issuers and to Amend the Eligibility Criteria for the Rule 12g3-2(b) Exemption https://www.sullcrom.com/publication_detail_1159 Thu, 14 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1159 <strong>FMLA Amendment:</strong> Family and Medical Leave Act Expanded to Include Leave for Family Members Affected by Active Duty of Service Members and to Increase Leave for Family Caregivers to Recovering Service Members https://www.sullcrom.com/publication_detail_1160 Mon, 11 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1160 <strong>Section 162(m) Performance Arrangements:</strong> IRS Considering Impact of Recent Ruling &ndash; Additional Guidance Expected https://www.sullcrom.com/publication_detail_1161 Mon, 11 Feb 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1161 <strong>CFIUS Review of Foreign Investment:</strong> Procedures To Be Followed By CFIUS in Reviewing Foreign Investment Are Revised and Enhanced https://www.sullcrom.com/publication_detail_1162 Thu, 31 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1162 <strong>Court of Appeals Affirms NatWest Decisions:</strong> United States Court of Appeals Affirms Decisions Holding Treas. Regs. &sect;1.882-5 To Be Inconsistent with the 1975 U.S.-U.K. Tax Treaty https://www.sullcrom.com/publication_detail_1163 Thu, 31 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1163 <strong>Deductibility of Trust Investment Advisory Fees:</strong> In a Unanimous Decision, the Supreme Court Holds That Trust Investment Advisory Fees Are Subject to the Two Percent Floor https://www.sullcrom.com/publication_detail_1164 Fri, 18 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1164 <strong>Hart-Scott-Rodino Act:</strong> HSR Act Revised Jurisdictional Thresholds https://www.sullcrom.com/publication_detail_1165 Fri, 18 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1165 <strong>Securities Litigation:</strong> U.S. Supreme Court Rejects &ldquo;Scheme&rdquo; Liability Under Section 10(b) of the Exchange Act https://www.sullcrom.com/publication_detail_1166 Tue, 15 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1166 <strong>Securities Offering Reform:</strong> SEC Publishes Final Rules Relating to Exchange Act Exemptions for Compensatory Stock Options, Form S-3/F-3 Eligibility and Reporting for Smaller Companies and Electronic Filing of Form D https://www.sullcrom.com/publication_detail_1167 Wed, 09 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1167 French Trust Law https://www.sullcrom.com/publication_detail_1168 Tue, 01 Jan 2008 05:00:00 GMT https://www.sullcrom.com/publication_detail_1168 Identifying Monopolising Conduct Under Section 2 of the Sherman Act https://www.sullcrom.com/Identifying-Monopolising-Conduct-Under-Section-2-of-the-Sherman-Act-10-01-2007 Tue, 01 Jan 2008 05:00:00 GMT https://www.sullcrom.com/Identifying-Monopolising-Conduct-Under-Section-2-of-the-Sherman-Act-10-01-2007 Public policy and mandatory provisions. Implications of penally sanctioned provisions in corporate law. https://www.sullcrom.com/publication_detail_1169 Mon, 31 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1169 Antitrust Authorities Remind Investors of HSR Obligations https://www.sullcrom.com/publication_detail_1170 Thu, 27 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1170 Recent NLRB Decision https://www.sullcrom.com/publication_detail_1171 Thu, 27 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1171 Structured Notes https://www.sullcrom.com/publication_detail_1172 Thu, 27 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1172 National Bank Act Preemption of State Investigative and Enforcement Proceedings https://www.sullcrom.com/publication_detail_1173 Wed, 26 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1173 Corporate Governance https://www.sullcrom.com/publication_detail_1174 Wed, 19 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1174 Regulatory Enforcement https://www.sullcrom.com/publication_detail_1175 Wed, 19 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1175 Gun-Jumping is a Global Issue https://www.sullcrom.com/publication_detail_1176 Mon, 17 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1176 Disclosure of Oil and Gas Reserves https://www.sullcrom.com/publication_detail_1177 Wed, 12 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1177 Private Offering Reform https://www.sullcrom.com/publication_detail_1178 Wed, 12 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1178 Antitrust Developments in the PRC https://www.sullcrom.com/publication_detail_1179 Fri, 07 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1179 SEC Disclosure of Business Related to State Sponsors of Terrorism https://www.sullcrom.com/publication_detail_1180 Fri, 07 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1180 International Taxation https://www.sullcrom.com/publication_detail_1181 Thu, 06 Dec 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1181 Fusions transfrontali&egrave;res, quel avenir ? https://www.sullcrom.com/publication_detail_1182 Fri, 30 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1182 Shareholder Proxy Access https://www.sullcrom.com/publication_detail_1183 Thu, 29 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1183 New York State Alters Tax on Stock-Based Compensation https://www.sullcrom.com/publication_detail_1184 Tue, 27 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1184 Temporary Tax Relief Act of 2007 https://www.sullcrom.com/publication_detail_1185 Mon, 19 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1185 U.S. GAAP Reconciliation https://www.sullcrom.com/publication_detail_1186 Fri, 16 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1186 Securities Offering Reform https://www.sullcrom.com/publication_detail_1187 Thu, 15 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1187 Tax: 3% Tax on French Real Estate https://www.sullcrom.com/publication_detail_1188 Wed, 14 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1188 Chinese Bank Operations in the United States https://www.sullcrom.com/publication_detail_1189 Tue, 13 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1189 Tax Court Rejects IRS&#39; Disallowance Under Section 265(b) of a Deduction for Interest Expense of a Bank https://www.sullcrom.com/publication_detail_1190 Tue, 13 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1190 Corporate Reorganizations https://www.sullcrom.com/publication_detail_1192 Mon, 05 Nov 2007 05:00:00 GMT https://www.sullcrom.com/publication_detail_1192 Economic Sanctions https://www.sullcrom.com/publication_detail_1193 Thu, 01 Nov 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1193 Economic Sanctions https://www.sullcrom.com/publication_detail_1194 Fri, 26 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1194 BP Enters Into Comprehensive Trading Settlement https://www.sullcrom.com/publication_detail_1195 Thu, 25 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1195 Economic Sanctions https://www.sullcrom.com/publication_detail_1196 Tue, 23 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1196 Executive Compensation: Section 409A Transition https://www.sullcrom.com/publication_detail_1197 Tue, 23 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1197 U.S. Pre-Merger Notification Requirements https://www.sullcrom.com/publication_detail_1198 Thu, 18 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1198 Internet Gambling https://www.sullcrom.com/publication_detail_1199 Tue, 09 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1199 U.S.-Canada Tax Treaty Developments https://www.sullcrom.com/publication_detail_1200 Mon, 08 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1200 Labor and Employment Law Update https://www.sullcrom.com/publication_detail_1201 Wed, 03 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1201 Companies, Exchanges and Transactions: Regulating the Re-Emergence of China&#39;s Financial Futures Industry https://www.sullcrom.com/publication_detail_1202 Mon, 01 Oct 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1202 EC Competition Law https://www.sullcrom.com/publication_detail_1204 Wed, 19 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1204 IRS Grants Limited Section 409A Relief https://www.sullcrom.com/publication_detail_1205 Mon, 17 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1205 Financial Institutions https://www.sullcrom.com/publication_detail_1206 Thu, 13 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1206 Proposed Legislation on Tax-Exempt Entities&#39; Investments in Funds https://www.sullcrom.com/publication_detail_1207 Tue, 11 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1207 French trust law: between balance and incoherence https://www.sullcrom.com/publication_detail_1208 Thu, 06 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1208 Attorney&#39;s Fees: To Advance or Not to Advance? https://www.sullcrom.com/publication_detail_1209 Wed, 05 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1209 Work Product Privilege for Tax Accrual Workpapers https://www.sullcrom.com/publication_detail_1210 Wed, 05 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1210 Limits on CERCLA Liability https://www.sullcrom.com/publication_detail_1211 Tue, 04 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1211 A new French regime for golden parachutes https://www.sullcrom.com/publication_detail_1212 Mon, 03 Sep 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1212 Shareholder Proxy Access https://www.sullcrom.com/publication_detail_1213 Thu, 23 Aug 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1213 Private Offering Reform https://www.sullcrom.com/publication_detail_1214 Tue, 14 Aug 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1214 The Scope of Protected Activity Under SOX https://www.sullcrom.com/publication_detail_1215 Fri, 10 Aug 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1215 New Investment Adviser Anti-Fraud Rule https://www.sullcrom.com/publication_detail_1216 Thu, 09 Aug 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1216 CFTC Charges Amaranth and Energy Transfer Partners; FERC Issues Orders to Show Cause https://www.sullcrom.com/publication_detail_1217 Tue, 31 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1217 Private Offering Reform https://www.sullcrom.com/publication_detail_1218 Mon, 30 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1218 Deductibility of Fiduciary Expenses https://www.sullcrom.com/publication_detail_1219 Fri, 27 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1219 CFIUS Review of Foreign Investment https://www.sullcrom.com/publication_detail_1220 Thu, 26 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1220 Shareholder Proxy Access https://www.sullcrom.com/publication_detail_1221 Thu, 26 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1221 EC Merger Control https://www.sullcrom.com/publication_detail_1222 Tue, 17 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1222 Natural Gas Market Regulation https://www.sullcrom.com/publication_detail_1223 Mon, 16 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1223 Disclosure of Arbitrator Conflicts https://www.sullcrom.com/publication_detail_1225 Thu, 12 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1225 Internal Control Over Financial Reporting https://www.sullcrom.com/publication_detail_1226 Tue, 03 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1226 CFTC Proposes Clarification on Recordkeeping and Reporting for Traders Holding Reportable Positions https://www.sullcrom.com/publication_detail_1227 Mon, 02 Jul 2007 04:00:00 GMT https://www.sullcrom.com/publication_detail_1227 Montages financiers et fiscalit&eacute;, &agrave; 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