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Trade secret protection in revised “Safer Consumer Products Regulations”

Alston & Bird LLP
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USA
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February 7 2013

On January 29, 2013, the California Department of Toxic Substances Control (DTSC) released a revised version of its regulations to regulate consumer

Non-355 ruling

Alston & Bird LLP
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USA
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December 31 2012

Sometimes, a corporation wants to distribute stock of a subsidiary to its shareholders in a taxable transaction and does not want Section 355 to apply to

Misdemeanor prosecutions under park: the stakes just got higher

Alston & Bird LLP
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USA
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December 12 2012

On November 29, 2012, the D.C. Court of Appeals issued Friedman v. Sebelius, No. 11-5028, Doc. No. 1407354 (D.C. Cir. Nov. 29, 2012), the latest decision in a line of “responsible corporate officer” or “Park Doctrine” strict criminal liability cases

Unclaimed property update: Delaware promulgates audit look-back regulation and the Supreme Court denies cert. in New Jersey stored value card litigation

Alston & Bird LLP
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USA
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November 9 2012

This advisory addresses two recent developments of particular importance to holders of unclaimed property: (1) Delaware’s promulgation of a regulation impacting the look-back period for unclaimed property audits and (2) the U.S. Supreme Court’s denial of certiorari in the ongoing New Jersey stored value card litigation

Manchester United ruling?

Alston & Bird LLP
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USA
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October 22 2012

LTR 201242007 is a section 351 ruling with a public offering: not a busted 351, but a good 351

Year-end dividends

Alston & Bird LLP
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USA
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October 16 2012

Dividends received by December 31, 2012, may be the last dividends in decades to be taxed at a rate as low as 15 percent

Tax officer failed to write his own opinion

Alston & Bird LLP
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USA
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October 1 2012

The Tax Court applied the economic substance doctrine in Gerdau MacSteel, Inc., 139 TC No. 5 (August 30, 2012), and denied penalty relief in a liability management company “tax shelter” case because the company’s tax department failed to either obtain an outside opinion or write its own

Changes to the marketplace: new DCAA audit policy for contractor internal audit reports

Alston & Bird LLP
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USA
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October 1 2012

A recent Defense Contract Audit Agency (DCAA) Policy Memorandum, issued on August 14, 2012, signals a change in policy for the DCAA’s use of internal audits for major contractors

SEC proposes rule amendments to lift prohibition on general solicitation and general advertising in connection with private offerings made pursuant to Regulation D

Alston & Bird LLP
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USA
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September 11 2012

On April 5, 2012, President Obama signed into law the Jumpstart Our Business Startups Act (the “JOBS Act”), which was designed to facilitate the raising of capital by small businesses

Federal consumer protection agency to determine whether federal law preempts application of state unclaimed property laws to unredeemed gift card balances

Alston & Bird LLP
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USA
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August 20 2012

The Consumer Financial Protection Bureau (CFPB) is a federal agency created in 2010 and is tasked with protecting consumers by carrying out federal consumer financial laws

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