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Results: 1-10 of 193

Recent state gift card policy changes are all over the map

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 23 2015

The Oregon Legislature recently introduced legislation that would reestablish gift cards as a type of unclaimed property reportable to Oregon

Cybersecurity: what directors need to know in an era of increased scrutiny

  • Alston & Bird LLP
  • -
  • USA
  • -
  • August 6 2014

"Boards that choose to ignore, or minimize, the importance of cybersecurity responsibility do so at their own peril." SEC Commissioner Luis A

ZIP, Zilch, Nada New Jersey repeals its requirement to collect ZIP codes from gift card purchasers

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 10 2015

Is the loss of major gift card distributors worth $17.5 million? Governor Chris Christie of New Jersey says no. On February 5, 2015, Governor

New Jersey stored value card update

  • Alston & Bird LLP
  • -
  • USA
  • -
  • July 2 2012

Last Friday, June 29, 2012, Governor Christie signed into law Senate Bill No. 1928 (S.1928) (which is identical to Assembly Bill No. 3045), which substantially modifies the controversial New Jersey stored value card unclaimed property legislation adopted in 2010 (P.L. 2010, c. 25

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

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

Third Circuit decision addresses New Jersey gift card questions

  • Alston & Bird LLP
  • -
  • USA
  • -
  • January 24 2012

On January 5 the U.S. Court of Appeals for the Third Circuit issued its opinion in N.J. Retail Merchants Association v. Sidamon-Eristoff, a case involving the constitutionality of 2010 N.J. Laws Chapter 25 (the New Jersey Act), New Jersey’s recently enacted unclaimed property legislation affecting the treatment of stored value cards (SVCs

Delaware Supreme Court holds that directors may not use equitable standing to pursue derivative actions

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 22 2008

A recent decision by the Delaware Supreme Court Schoon v. Smith, No. 554, 2008 Del. LEXIS 67 (Feb. 12, 2008) further reinforced a principle well entrenched in Delaware jurisprudence namely, that an individual who is a member of the board of directors cannot initiate a derivative suit on behalf of the corporation unless he or she complies with Section 327 of the Delaware General Corporation Law

Third Circuit hears oral arguments challenging New Jersey gift card law

  • Alston & Bird LLP
  • -
  • USA
  • -
  • September 14 2011

On September 12, 2011, the Third Circuit United States Court of Appeals in Philadelphia heard oral arguments in the litigation challenging New Jersey’s attempt to retroactively claim stored value card balances as unclaimed property, pursuant to a novel jurisdictional theory

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
  • -
  • USA
  • -
  • 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