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Results: 1-10 of 237

SB 657 California Attorney General gearing up for enforcement actions
  • Alston & Bird LLP
  • USA
  • April 28 2015

Perhaps you have just received a letter from the California Attorney General seeking your voluntary participation in an on-line survey regarding your


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


SEC proposes compensation clawback rules
  • Alston & Bird LLP
  • USA
  • July 9 2015

On July 1, 2015, the Securities and Exchange Commission (SEC) issued proposed rules that would require each listed issuer to adopt a compensation


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


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


NCDOR appeals still slow
  • Alston & Bird LLP
  • USA
  • June 4 2012

In what is hopefully one of the last of the old modifiable decisions in tax cases by North Carolina Administrative Law judges, the NCDOR allowed the ALJ to relieve a shareholder of transferee tax liability, but still modified the ALJ opinion


Misdemeanor prosecutions under park: the stakes just got higher
  • Alston & Bird LLP
  • USA
  • December 12 2012

On November 29, 2012, the D.C. Court of Appeals issued Friedman v. Sebelius, No. 11-5028, Doc. No. 1407354 (D.C. Cir. Nov. 29, 2012), the latest decision in a line of “responsible corporate officer” or “Park Doctrine” strict criminal liability cases


Bigco acquires small partnership for stock, tax free
  • Alston & Bird LLP
  • USA
  • June 4 2012

LTRs 20122014, 20122015, 20122016, and 20122017, are identical rulings showing how the “control immediately after” requirement of section 351 really doesn’t mean that


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


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