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Results: 1-10 of 237

Manchester United ruling?
  • Alston & Bird LLP
  • USA
  • October 22 2012

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


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


Non-355 ruling
  • Alston & Bird LLP
  • USA
  • 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


Loss duplication regulations finalized
  • Alston & Bird LLP
  • USA
  • October 1 2013

Nine years after enactment of Section 362(e)(2) and seven years after proposal of regulations, the Treasury issued final regulations, effective for


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


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


Retail advertising: consumer class actions gaining traction
  • Alston & Bird LLP
  • USA
  • July 6 2015

Retailers continue to face litigation and enforcement activity concerning their price advertising practices. In particular, comparisons of "regular,"


SEC proposes new rules for executive pay-versus-performance disclosure
  • Alston & Bird LLP
  • USA
  • May 4 2015

On April 29, 2015, the Securities and Exchange Commission (SEC) voted 3-2 to approve proposed rules that would require companies to disclose the


UK follows California’s lead in holding companies responsible for slavery in supply chain
  • Alston & Bird LLP
  • United Kingdom
  • June 29 2015

Europe has taken a page from California and adopted the California approach to corporate responsibility for supply chain transparency and eradicating