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Results: 1-10 of 237

Year-end dividends
  • Alston & Bird LLP
  • USA
  • 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


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


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


Policing breach of contract with fraud: Fourth Circuit adopts implied certification theory of liability under the FCA
  • Alston & Bird LLP
  • USA
  • May 18 2015

As every government contracts lawyer knows, the False Claims Act (FCA) was originally passed in the midst of the American Civil War to combat


Basel Committee on Banking Supervision presents principles for enhancing corporate governance
  • Alston & Bird LLP
  • Global
  • October 5 2010

In part in reaction to the financial crisis, the Basel Committee on Banking Supervision today released a publication entitled "Principles for enhancing corporate governance"


The cloudy status of a “profits interest” holder as an LLC member
  • Alston & Bird LLP
  • USA
  • March 24 2015

The existence of federal jurisdiction in this case turned on whether an individual who held an unvested profits interest in a limited liability


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


Fifth Circuit to weigh whether requests for reimbursement under e-rate actionable under FCA
  • Alston & Bird LLP
  • USA
  • March 4 2014

In March, the U.S. Fifth Circuit Court of Appeals will hear argument in an appeal that questions whether requests for reimbursement under the federal


Uniform Unclaimed Property Act may literally be “reformed” if drafting effort is successful
  • Alston & Bird LLP
  • USA
  • March 10 2014

On February 21-22, 2014, the Uniform Law Commission's (ULC) Drafting Committee assigned to engage in a rewrite of the 1995 Uniform Unclaimed Property