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Delaware’s first published administrative appeals decision addresses validity of estimation techniques

  • Alston & Bird LLP
  • -
  • USA
  • -
  • June 16 2014

In the first published decision from an administrative appeal under the Delaware Escheats Law, the independent reviewer rejected the holder's

Congressional Oversight Panel holds field hearing on auto industry financing program

  • Alston & Bird LLP
  • -
  • USA
  • -
  • July 29 2009

On Monday, the Congressional Oversight Panel (COP) held a field hearing on the Auto Industry Financing Program (AIFP) in Detroit, Michigan

Individual members of LLC personally liable for torts committed in furtherance of the LLC’s business

  • Alston & Bird LLP
  • -
  • USA
  • -
  • June 20 2012

In the South Carolina case of 16 Jade Street, LLC v. R. Design Construction Company, the court wrestled with the scope of protection from tort liability provided to individual members of a limited liability company

New York changes its administrative position on B2B transactions

  • Alston & Bird LLP
  • -
  • USA
  • -
  • April 17 2014

Unclaimed property laws do not apply to all holders and property types in a uniform way, despite the Uniform Law Commission’s sustained efforts to

Countrywide derivative action dismissed because plaintiffs lacked standing

  • Alston & Bird LLP
  • -
  • USA
  • -
  • November 11 2008

In a recent decision by District Court for the District of Delaware, the court dismissed a shareholder derivative action brought by former shareholders of Countrywide Financial Corp. (CFC), which was based primarily on insider trading allegations against the CFC Board of Directors

FASB issues proposed staff position to amend Statement No. 107’s disclosure requirements related to fair value of financial instruments

  • Alston & Bird LLP
  • -
  • USA
  • -
  • December 29 2008

Last week, the Financial Accounting Standards Board (FASB) issued a proposed staff position seeking to “amend the disclosure requirements in FASB Statement No. 107, Disclosures about Fair Value of Financial Instruments, to increase the comparability of information about certain financial assets that have related economic characteristics but have different reporting measurement attributes."

New SEC executive compensation disclosure rules more closely reflect FAS 123r reporting for equity grants

  • Alston & Bird LLP
  • -
  • USA
  • -
  • January 3 2007

On December 22, 2006, the Securities and Exchange Commission (Commission) amended its recently adopted rules governing disclosure of executive and director compensation

FASB close to finalizing amendments to Statement 140 and Fin 46(r)

  • Alston & Bird LLP
  • -
  • USA
  • -
  • May 19 2009

Yesterday, the Financial Accounting Standards Board (FASB) concluded its deliberations on two proposals, Fin 46(R) and Statement 140

Proxy challenge for Barnes & Noble falls short of needed votes

  • Alston & Bird LLP
  • -
  • USA
  • -
  • September 28 2010

Barnes & Noble issued a press release announcing preliminary results of shareholder voting at today's annual meeting

North-South spinoffs

  • Alston & Bird LLP
  • -
  • USA
  • -
  • March 9 2012

A North-South spinoff is a section 355 distribution that is accompanied by a contribution of property from the shareholder to the Distributing corporation