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Results: 1-10 of 237

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


Trade secret protection in revised “Safer Consumer Products Regulations”
  • Alston & Bird LLP
  • USA
  • 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


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
  • USA
  • 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


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


Tennessee Supreme Court holds that shareholder plaintiffs may not seek an award of attorneys’ fees in derivative suits
  • Alston & Bird LLP
  • USA
  • January 28 2008

A recent Tennessee Supreme Court decision issued on January 25, 2008 - House v. Estate of Edmondson - dealt the plaintiffs’ bar in Tennessee a severe blow


Office of the National Ombudsman
  • Alston & Bird LLP
  • USA
  • November 7 2007

The Small Business Administration has created the Office of the National Ombudsman and Regional Regulatory Fairness Boards as a sounding board for comments or questions from small businesses about particular compliance and enforcement decisions made by federal agencies that affect small businesses


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


Treasury announces executive compensation rules under EESA
  • Alston & Bird LLP
  • USA
  • October 20 2008

As widely publicized, the Emergency Economic Stabilization Act of 2008 contains limits on executive compensation for financial institutions that participate in the Troubled Asset Relief Program (TARP


GM doesn’t need additional $2 billion to make it to the end of the month
  • Alston & Bird LLP
  • USA
  • March 13 2009

Yesterday, General Motors Corp. (GM) issued a statement indicating, among other things, that it has advised the Presidential Task Force on the Auto Industry that it would not need $2 billion in government funds that it had requested earlier this month